Practical guide to customs clearance in Germany

- Jan 25, 2018 -

Practical guide to customs clearance in Germany

I. import customs declaration formalities

In Germany the port customs clearance of imports of goods by the carrier of the cargo, the owner or consignee to the customs declaration and delivery filling special customs declaration. The declaration should fill in shipping goods within 45 days after the inspection to the Customs on goods, other modes of transport is limited to reporting within 15 days. According to the special goods clearance system for domestic consumption or under the supervision of the customs, otherwise it shall be destroyed or shipped abroad.

The German customs declaration requirements using the United Nations Economic Commission for the declaration declaration format, people can use a typewriter with customs documents, notice of shipment, bill of lading, certificate of origin, insurance etc.. The taxpayer to pay tariffs after the importer has fulfilled the obligation to pay tax, customs clearance of the goods can be extracted.

Two. Customs declaration formalities for bonded transport of goods

The import goods can apply according to the domestic transport for the transport of goods to make customs clearance, exempt from customs duties and taxes, from import to other parts of the customs office in germany.

The importer shall be responsible for sending the goods to the above customs office within the specified date and to the above customs office. But if the immediate clearance of taxable goods for domestic consumption, and transport system for the clearance of importers no economic benefits, or if the goods will be transported by transport system according to the community within the territory of another member, customs will refuse the goods according to the domestic transport volume of goods by the German Customs permission to land temporarily imported goods the customs formalities to Germany, Germany to another country or sign the convention. The customs will import into the community or place according to the location and the destination customs clearance system two of the goods inspection. If a deposit is required, the transfer certificate has provided a comprehensive guarantee for the full operation of the goods in the common body.

Three. The customs declaration formalities of the goods deposited in the customs bonded warehouse

The customs warehouse is a measure for the customs to relax the protection policy of the imported goods. The customs warehouse allowed to import goods exempt from customs duties and taxes, chartered in the warehouse, warehouse goods are usually arranged Paul Xu (such as changing the packing, sorting picking) in individual cases, such as economic need, may allow for further processing, storage period generally not more than 5 years. The customs bonded warehouse warehouse is a kind of open to the public, for the storage of export goods or in the import way of uncertain goods, also known as lock mark storage warehouse unclaimed.

Such warehouses are usually operated by private groups or line numbers. When necessary, for example, when the free trade area and public insurance group are all saturated, customs can concession private warehouses. The customs deferred tax warehouse is used to store goods that will eventually enter the territory of the country.  

These goods are customs clearance, customs and taxes but is not satisfied, the importer can extract the inventory of goods, without Customs intervention. Because the goods are monthly tax on books postponed to 1 next month, even until the 15 day.  During the storage period such as customs tariff changes, the importer can apply for the customs clearance of the goods when the entry into force of the domestic deposit new tax payment. The tax rate of a certain agricultural product is often seasonally changed, and its taxable tax can only be taxed at the applicable tax rate.

Four. Free Trade Area

The free trade area is another form of the customs liberalization of its protection policy. Germany has in Bremen, Hamburg, Bremen, gafin grams, gafin Aimudun and Le Port Free Trade zone. On departure if the unaccounted for, or not immediately shipped bulk goods can be stored in the long-term free zone, without any customs duties and taxes in the end. Such goods are free to store transshipment or reproducing ports in the area. 

The German home-made freight will be exported after entering the area and can enjoy the corresponding tax refund treatment. The goods deposited in the free zone must pay customs duties when the goods are sold in the wind area. In addition grams haven can store goods, all of the above free zone are handling, transportation, storage, sampling, sorting and so on, the goods can be sold and the auction, but not to other private retail. Industrial activities permitted in the area are limited to private retail. 

To the industrial activities in the region is limited to shipbuilding, repair and by the German Federal Ministry of Finance authorized the import of raw materials for processing project.

The Hamburg Free Zone Authority has the right to approve industrial production, assembly and other processing services, and the raw materials used can be imported from abroad. For imported taxable goods for domestic consumption or duty-free goods, must go through the customs formalities, customs supervision is to ensure that the goods and pay taxes should complete the formalities release do Germany the after tax inclusive system, the main line is just a part of the goods complete the customs formalities, the certificate will be tariff and the needs of importers the report provides credit guarantee extension of 30 days or longer to pay.

In addition, there are two kinds of indirect taxes levied by the German Customs

1, import balance tax. This tax levy of import goods, tax and value-added tax payable the same goods in Germany are equal;

2. Consumption tax. The items of the consumption tax are sugar, beer, essence, orphin, matches, light bulbs, fluorescent lamps, playing cards, cigarettes, oil and their products, acetic acid and champagne for advertising.

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