Import / Export 
For years the export business has been the motor of the German economy. The German Federal Statistical Office states that exports in 2007 rose by 8.1%. The value of the exported goods reached the figure of 965.2 thousand million Euros and still is on a record high. In 2006 Germany exported goods amounting to 893 thousand million Euros.
In 2007 Germany imported goods at the total value of 769.9 thousand million Euros. The imported goods were predominantly raw materials and energy. Thus, the foreign trade balance for 2007 reports a surplus of + 195.3 thousand million Euros. Exports and imports in 2007 were at such a high level as never before.
The question whether this trend will continue throughout the next years, has to be questioned due to recession and the global financial crisis. But although the People’s Republic of China has outperformed Germany as “export champion”, exports will play a decisive role for the economic growth of Germany.

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. However, deliveries that are shipped by either a haulier or a parcel service are an exemption to this rule.

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