Import / Export 
For years the export business has been the motor of the German economy. The German Federal Statistical Office states that exports in 2003 rose by 2%. The value of the exported goods reached the figure of 664 thousand million Euros and still is on a record high. The intra-community movements of goods (value approx. 365 thousand million Euro) makes exports to EEC-member-states a lot easier, but exports to non-EC-countries rose as well by 1% to 299 thousand million Euros. 
In 2003 Germany imported goods at the total value of 529 thousand million Euros. German trade with other EC members rose by 2% and lies at approx. 268 thousand million. At the same time imports from non-EC-countries rose by approx. 2% and can be figured at 261 thousand million Euros. Foreign trade is booming. 

The most important Documents for Export and Import:

Export
Here one has to distinguish whether the shipment is an export to an EC member or to a third country (no EC member state).
The movement of goods between EC members has to be separated into shipments between to companies or between a company and a private individual. In the first case, no value added tax (VAT) will be invoiced, because tax exemption for intra-Community deliveries applies. The invoice shows both the sales tax identification numbers of the invoice issuer and the invoice recipient. Additionally, the invoice must bear a notice regarding the “tax exemption of intra-Community deliveries (in Germany: according to § 6a of the law on sales tax)”. If, on the other hand, a company sells to a private individual of another EC member country, VAT will be invoiced provided that there are no special regulations.
Deliveries to third countries must always be handled according to the customs laws. Shipments of a value of less that 1,000 Euros and a weight of less than 1,000 kg can be declared at the frontier by word of mouth. The value of the goods is documented by the sales invoice. Deliveries that are shipped by either a haulier or a parcel service are an exemption to the rule, since here an export declaration has to be presented for all shipments.

» more...