UPS has vast experience and the latest technology enhancements to support your customs declaration needs. With ATLAS, the electronic customs procedure of the German Federal Customs Administration, UPS can process all formalities while your shipments are en route to their destination. This reduces time in transit and improves your ability to coordinate your international shipments. Read further to learn more about the procedure, the terminology, and some frequently asked questions.
A seven-digit customs registration number is issued by the federal customs administration to one of the following:
There is no obligation to state the customs registration number for:
The customs registration number is issued free of charge on request, by Informations- und Wissensmanagement Zoll (customs information management). Select the link below to go directly to this website.
The declarant is the person:
The declarant is therefore responsible:
Any person may appoint a representative in his dealings with the customs authorities to perform the acts and formalities laid down by customs rules. A representative must be empowered to act on this person's behalf.
Such representation may be:
To process your shipments, UPS needs you to complete a request allowing us to make the customs clearance as your representative. Please fill out the following form and send it to UPS.
Documents of proof of preferential status:
These documents allow you to benefit from duty exemption or reduced duty rates for your imported goods based on the preferential agreements of the EU with other countries. These must be original documents. Select the link below for additional information.
A seven-digit customs number (e.g. 1234567) is issued by the Federal Customs Administration for operators taking part in IT-assisted processes, e.g. Atlas, or who regularly submit customs declarations.
There is no obligation to state the customs number for:
The customs number is issued on application free of charge by Informations- und Wissensmanagement Zoll (German Customs Administration). Select the link below (under EORI) to access the application form for the customs number (form 0870) on the current customs authority Internet page.
The EORI number is the only identifier for economic operators in the EU and should be stated when performing all customs formalities. In Germany, EORI numbers consist of the Zollnummer (customs number), together with a two-digit country prefix ("DE", e.g. DE1234567) Select the link below for detailed information.
To calculate customs duties, any freight costs incurred outside of the EU are added to the value of the goods in accordance with the commercial invoice or customs official's inspection of the goods. In this way, freight costs are subject to proportionate customs duties.
The calculation method is: (value of the goods + proportional freight)* tariff rate = customs duties.
Freight costs must be taxed in full. This results in the following basis of calculation for EUSt (import value added tax): (value of the goods + freight + customs duties) * EUSt rate = EUSt (import value added tax).
Select the link below to learn more about delivery clauses.
The electronic customs tariff (EZT) is an IT-assisted information system that summarises the community and national legal provisions governing customs declaration. The exclusive legal bases for the measures listed remain the appropriate authoritative regulations (e.g. The External Trade Act). Select the links below to learn more about EZT.
No, regardless of the number of imports/exports, private individuals do not have to have a customs number if the customs declaration is submitted by courier services.
Yes, issuing of a customs number is obligatory for all companies entitled to deduction of input tax, regardless of whether this is for import or export.
Even for the import of a gift shipment from third-party countries (i.e. countries that are not part of the European Union) into Germany import duties, i.e. duty and import value added tax and if appropriate other excise taxes, have to be paid. Goods sent by private individuals outside the European Union to another private person within the European Union are exempt from import duties only if these are occasional/non-commercial/unpaid-for consignments and the total value does not exceed 45 EUR. In the case of tobacco products, alcohol and alcoholic beverages as well as perfume and Eau de Toilette, certain quantity limits must not be exceeded.
No. The value of imported goods is determined on the value of the goods when entering the EU at the first border of the EU. This value is not only determined by the invoiced price paid for the goods, but is increased by transport, packaging, loading costs and other costs incurred outside of the EU. If such costs are not included in the invoiced price (e.g. in the case of the incoterm "ex works"), they must be added to determine the customs value and are therefore also subject to duty. Import value-added tax is computed on the invoiced price, the duty amount and the complete freight charges and other costs.
When importing into or exporting out of the European Union, many goods are subject to prohibition and restriction laws. The number of goods protected / restricted for import, export or transit is large. Select the link below for more information on this subject.
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