Import
Here one has to distinguish again between intra-Community acquisition of goods and imports from third countries. In principle, the procedures of intra-Community acquisitions are identical with the procedures of intra-Community deliveries. Imports of goods from third countries (whether to Germany or other EEC members) are always monitored by the responsible custom offices.

The Import Declaration
Small shipments with a value of up to 1,000 Euros and a weight of less than 1,000 kg normally can be declared at the local customs office by word of mouth. An invoice or a similar document needs to be presented to the customs officers. For shipments that supersede this limit, form number 0737 of the “Einheitspapier“ needs to be used. For shipments with a value of more than 10,000 Euros the form D. V. 1 (declaration on the particulars of the customs value) must be filled in.
Only forms of norm 2005 are to be used. All information required for the completion of the import declaration can be taken from the “Merkblatt zum Einheitspapier (instructions for the SAD)“ that is available at specialist publishers or in the www by turning to http://www.zoll.de. Please note: As of April 1st, new regulations for the completion of the form are valid!
By handing in the import declaration, the importer or his representative declare what is going to happen with the goods. The procedure ‘released for free circulation’ is the procedure that is chosen most often. When completing the import declaration, it is very important that the goods are indexed correctly in the tariff classification. A wrong coding and in incorrect classification can lead to subsequent invoicing of import duties and to a fine as well.

Show Import Declaration

ATTENTION: The import declaration can be considered as a “tax return“, which means that the officers in the local customs offices are not allowed to assist you when completing the form!

The Import duties are the specific rate of duty that applies for the imported goods and, on the other, import turnover tax (in Germany: 7% or 16%). By presenting a movement certificate EUR.1 or AT.R., goods can be imported at a reduced tariff or even exempt of duty (only import turnover tax). 

PLEASE NOTE THAT THESE COMMENTS ARE DESCRIBED RATHER ABBREVIATED. THERE ARE QUITE A NUMBER OF ADDITIONAL DOCUMENTS AND FORMS, AS WELL AS THERE ARE OTHER CUSTOMS PROCEDURES. ADDITIONAL INFORMATION CAN BE OBTAINED FROM YOUR LOCAL CUSTOMS HEAD OFFICE OR YOUR CHAMBER OF COMMERCE.