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International convention and customs procedures of Germany

International Conventions
Member of World Trade Organisation
Member of OECD
Party to the Kyoto Protocol
Party to the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Montreal Protocol on Substances That Deplete the Ozone Layer
Party to the Wassenaar Arrangement on Export Controls For Conventional Arms and Dual-Use Goods and Technologies
Party of the International Coffee Agreement 2007
International Economic Cooperation
Germany is a member of the following international economic organisations:  ICC, European Union, WTO, European Economic Area, G-6, G-7, G-8, G-10, G-20, IMF, OECD, among others. For the full list of economic and other international organisations in which participates Germany click here. International organisation membership of Germany is also outlined here.
Non Tariff Barriers
As a member of the European Union, Germany abides by the regulations and polices agreed to by all Community members.

There are several limitations to the EU’s (generally) liberal foreign trade policy, especially related to agricultural products. While the Common Agricultural Policy (CAP) exists to favour the development of agriculture within the EU, the intervention mechanisms, subsidies, and quotas have been criticised for their cost to the EU and consumers. Moreover, agricultural products containing Genetically Modified Organisms (GMOs) must be labelled as such on its packaging and the importation of beef that contains artificial beef hormones is prohibited. Other goods- medicines for human use, waste, plants, or live animals- may be prohibited or subject to specific regulation.
Customs Duties and Taxes on Imports
Import duty and taxes are due for goods imported to Germany from outside of the European Union- whether by a private individual or a corporate entity. Germany is party to the European Union’s Common Customs Tariff, therefore preferential rates apply to imports from countries which the EU has signed agreements with. Duties range from 0-17%, with the general tariff averaging 4.2%. However, foodstuffs, textiles and clothing still experience some protection measures (quotas, higher tariffs, etc.). Some imports are subject to anti-dumping duties.
Customs Classification
Germany uses the harmonised system.
Import Procedures
Import procedures are subject to a declaration on-line or on paper. You will find further information on the German Customs Authority website.

The official model for written declarations to customs is the Single Administrative Document (SAD). The SAD serves as the EU importer's declaration.  It encompasses both customs duties and VAT and is valid in all EU Member States.

As part of the "SAFE" standards advocated by the World Customs Organisation (WCO), the European Union has set up a new system of import controls- the "Import Control System" (ICS)- which aim to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Programme eCustoms, has been in effect since 1 January 2011. Since then, operators are required to fill out an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union. The EU recently introduced a new import control system called ICS2 to implement the EU customs pre-arrival security and safety programme.

Non-agricultural goods entering EU territory must adhere to customs formalities (ENS). This declaration must be carried out by the person bringing the goods to the territory. The Summary Declaration can be made electronically or on a form provided by the customs authorities. The deadline for lodging the ENS depends on the mode of transport carrying the goods.

Since July 1, 2009, all companies established outside of the EU are required to have an EORI number if they wish to lodge a customs declaration or an Entry/Exit Summary declaration. Once a company has received an EORI number, it can use it for exports to any of the 27 EU Member States.

Goods in transit only need a single EU transit document.

Inward processing is free of customs treatment. This procedure allows raw material (non-Union good) to enter temporarily without customs fees if it will be processed (or repaired) and re-export the finished products out of the EU territory. In this case, the importer gives a guarantee (from an insurance company or bank) equal to the amount of customs duties that would have been due on the imported raw material. This guarantee will be reimbursed when the final product is exported. This process also applies to goods planned to be re-exported. Only goods sold in the EU market are eligible to import duty and taxes.

For outward processing, duties and taxes apply only to the value added during the process. Only firms located in Germany or in the EU may take advantage of this measure.


Check the website of the EU Customs Union periodically for updates.
Importing Samples
For the import, export and re-export of commercial samples the ATA (Temporary Admission) carnet can be used. It must be written on the product that it is a free sample and that it may not be sold.
 

To go further, check out our service Import controls and Export controls.

 
For Further Information
German Customs
Bundesministerium der Finanzen
Germany Trade Portal

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Latest Update: September 2022

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