{"id":5982,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-international-companies-need-to-know-about-german-customs-duties-and-import-regulations\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"what-international-companies-need-to-know-about-german-customs-duties-and-import-regulations","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/de\/faq\/what-international-companies-need-to-know-about-german-customs-duties-and-import-regulations\/","title":{"rendered":"What do International Companies Need to Know About German Customs Duties and Import Regulations?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Germany and all other EU Member States make up a customs territory with uniform customs regulations. Products imported into the EU are subject to EU-wide import regulations, customs tariffs, and customs procedures. This means customs duties are only levied once on import into the EU. No additional duties shall be paid within the customs territory once goods are imported, even when crossing the internal borders of the Member States.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Der neue Zollkodex der Europ\u00e4ischen Union, der Zollkodex der Union (UCC), gilt seit dem 1. Mai 2016. Der UCC wird von Durchf\u00fchrungs- und Delegiertenrechtsakten flankiert. Der UCC ersetzt den Gemeinschaftszollkodex von 1992. In einigen Bereichen (z. B. IT-Verfahren) gelten \u00dcbergangsbestimmungen bis zum Jahr 2020 teilweise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Agreement on the European Economic Area (EEA) is one of the most common regulations for Norway, Iceland, and Liechtenstein. The EU has also entered into an agreement with Andorra, San Marino, and Turkey. There are trade agreements with many other countries that allow duty-free importation of certain goods or the importation at preferential tariffs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00dcbersicht<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gemeinsamer Zolltarif in der EU<\/li>\n\n\n\n<li>Zollverfahren<\/li>\n\n\n\n<li>Verordnung<\/li>\n\n\n\n<li>Zollangabe<\/li>\n\n\n\n<li>EORI-Nummer<\/li>\n\n\n\n<li>Importbeschr\u00e4nkungen<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">G\u00e4ngige Zollgeb\u00fchren in der EU<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Die H\u00f6he der Z\u00f6lle, die bei der Einfuhr von Waren zu zahlen sind, wird in der Gemeinsamen Zolltarifordnung der Gemeinschaft festgelegt. Die Z\u00f6lle gelten f\u00fcr alle Mitgliedstaaten gleicherma\u00dfen. Aktuelle Z\u00f6lle k\u00f6nnen \u00fcber die zentrale EU-Datenbank TARIC (integrierte Zollordnung der Europ\u00e4ischen Gemeinschaft) oder die deutsche elektronische Zollordnung (ECT) ermittelt werden.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TARIC<\/li>\n\n\n\n<li>Informationen von EZT-Online<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Die Nomenklatur der EU-Z\u00f6lle basiert auf dem Harmonisierungsrahmen f\u00fcr die Bezeichnung und Kodierung von Waren (HS) der Welthandelsorganisation (WTO). Die in diesem System festgelegten Regeln erm\u00f6glichen es, jedes Produkt in die Nomenklatur einzustufen und anhand der dort festgelegten Regeln eine Kennnummer zu vergeben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In der Regel werden Z\u00f6lle als ad valorem Z\u00f6lle ausgewiesen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Grundlage der Bewertung ist der Zollwert der Waren. Seine Hauptgrundlage ist der sogenannte Transaktionswert der Waren, d. h. der Preis, der tats\u00e4chlich f\u00fcr die Waren beim Einfuhrantritt in das Zollgebiet der Union gezahlt oder zu zahlen ist. In einzelnen F\u00e4llen sind zus\u00e4tzliche Kosten, die vor der Einfuhr entstanden sind, wie Verpackungskosten, Transportkosten oder Versicherungsgeb\u00fchren, hinzu zu rechnen. Komponenten wie EU-Importz\u00f6lle d\u00fcrfen nicht in den Transaktionswert einbezogen werden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zollverfahren<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Gegenst\u00e4nde im Zollgebiet der EU haben entweder den Status von Unionswaren (waren, die in der EU hergestellt oder erworben wurden oder bereits in den sogenannten \u201cfreien Verkehr\u201d freigegeben wurden) oder den Status von Nicht-Unionwaren (alle Waren, die nicht den Kriterien einer Unionware entsprechen). Der Importeur darf keine Nicht-Unionwaren enthalten oder nur in dem Umfang, der von der Zollbeh\u00f6rde genehmigt wird.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Art der Waren bestimmt die Wahl des Zollverfahrens. Im Gegensatz zum fr\u00fcheren Zollkodex der Gemeinschaft sieht der UCC nicht mehr acht, sondern nur drei Hauptgruppen von Zollverfahren vor: \u2022 Freizulassung zum freien Verkehr,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sendungen von Waren aus dem Zollgebiet der Union<\/li>\n\n\n\n<li>Sonderverfahren.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Die Sonderverfahren umfassen haupts\u00e4chlich die Verfahren, die zuvor als separate Zollverfahren durchgef\u00fchrt wurden: \u2022 Versand (Au\u00dfen- und Inlandstransit)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verwendung (tempor\u00e4re oder endg\u00fcltige Verwendung)<\/li>\n\n\n\n<li>Abschlie\u00dfen (aktiv und passiv)<\/li>\n\n\n\n<li>Speicherung in Zolllagern oder Freizonen\u00a0<\/li>\n\n\n\n<li>In Deutschland gibt es derzeit eine Freihandelszone im Freilager Bremerhaven.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Verordnung<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Die Aufzeichnung des Warenverkehrs ist einheitlich geregelt und folgt einem definierten Muster. Um eine Zollabfertigung zu erhalten, m\u00fcssen die nicht-EU-Wareneinheiten zuerst abgefertigt werden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The declaration of the goods is considered as the notification to the customs authorities that the goods have arrived at the customs office or at another place designated or approved by the customs authorities and are available for customs inspections. Most often, before the goods are allowed in the EU, a summary entry notification must be issued within certain time limits in order to allow the customs authorities to carry out a risk analysis before the goods are imported.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Angefertigte Erkl\u00e4rung<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Die fraglichen Waren werden anschlie\u00dfend zur Zollabfertigung angemeldet. Eine Zollanmeldung muss abgegeben werden. Diese wird in der Regel elektronisch \u00fcber das \u201cATLAS-Verfahren\u201d eingereicht, bis die IT-Systeme sukzessive auf ein EU-weites einheitliches elektronisches System angepasst sind.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The registration formalities must be done through an EU-based company. The submission of a customs declaration by a representative, for example, a forwarder, is permitted. Companies from third countries can submit a customs declaration themselves only in a few, more specific cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bei regelm\u00e4\u00dfiger Einfuhr kann die vereinfachte Zollangabe ausgestellt werden, vorbehaltlich der entsprechenden Genehmigung der Zollbeh\u00f6rden. In der vereinfachten Zollangabe werden bestimmte Informationen weggelassen, die in der Regel innerhalb von 10 Tagen in einer erg\u00e4nzenden Erkl\u00e4rung eingereicht werden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">EORI-Nummer EORI&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Um an Zollverfahren teilzunehmen, ist eine EORI-Nummer erforderlich. Die EORI-Nummer ist eine EU-weite, eindeutige Nummer, die von einer Zollbeh\u00f6rde einem Wirtschaftsbeteiligten f\u00fcr die Registrierung zu Zollzwecken zugewiesen wird.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wirtschaftsakteure sind Personen, die im Rahmen ihrer Gesch\u00e4ftst\u00e4tigkeit an T\u00e4tigkeiten beteiligt sind, die der Zollvorschriften unterliegen. Eine EORI-Nummer wird in der Regel EU-basierten Wirtschaftsteilnehmern vergeben. Unternehmen aus Drittl\u00e4ndern k\u00f6nnen eine EORI-Nummer nur in wenigen Ausnahmef\u00e4llen erhalten, beispielsweise zur Ausstellung einer summarischen Einfuhrdeklaration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alle in der EU ans\u00e4ssigen Unternehmen k\u00f6nnen von dem zust\u00e4ndigen Hauptzollamt als autorisierter Wirtschaftspartner (AEO) zertifiziert werden. Da sie als solche in allen EU-Mitgliedstaaten besonders vertrauensw\u00fcrdig gelten, k\u00f6nnen sie von der Zollabfertigung profitieren. Dar\u00fcber hinaus erhalten sie eine g\u00fcnstigere Risikobewertung, wodurch sie weniger h\u00e4ufig von Zollkontrollen betroffen sind. Nach dem neuen UCC kann dies in gewissem Ma\u00dfe zu einer Genehmigung f\u00fcr die Selbstkontrolle f\u00fchren.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Importbeschr\u00e4nkungen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bestimmte Waren d\u00fcrfen in Deutschland nur dann vermarktet werden, wenn sie bestimmte Bedingungen hinsichtlich ihres Inhalts oder technischer Spezifikationen erf\u00fcllen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Existenz von Verbots- oder Beschr\u00e4nkungen l\u00e4sst sich anhand der Import- und Exportliste im Deutschen elektronischen Zollsystem (ECT) erkennen. Falls eine Ware bestimmte Verbote oder Beschr\u00e4nkungen unterliegt, wird neben der entsprechenden Zolltarifnummer die Angabe \u201cVuB\u201d (Verbote und Beschr\u00e4nkungen) angezeigt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Allerdings sind nur sehr wenige Waren tats\u00e4chlich von Einfuhrverbots betroffen. Verschiedene Beh\u00f6rden sind f\u00fcr die Erteilung von Genehmigungen und Lizenzen zust\u00e4ndig, je nach Art des Erzeugnisses.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Home202.png\" alt=\"Home (2)\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>In this article, we&#8217;ll break down the basics of German customs duties and import regulations, giving you a clear picture of what to expect when bringing goods into Germany.<\/p>","protected":false},"template":"","faq_category":[9],"class_list":["post-5982","faq","type-faq","status-publish","hentry","faq_category-taxes-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What do International Companies Need to Know About German Customs Duties and Import Regulations? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"In this article, we&#039;ll break down the basics of German customs duties and import regulations, giving you a clear picture of what to expect when bringing goods into Germany.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/de\/faq\/what-international-companies-need-to-know-about-german-customs-duties-and-import-regulations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What do International Companies Need to Know About German Customs Duties and Import Regulations? 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