{"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\/fr\/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\">Un nouveau code douanier de l\u2019Union europ\u00e9enne, le Code douanier de l\u2019Union (UCC), est en vigueur depuis le 1er mai 2016. Ce code est compl\u00e9t\u00e9 par des actes d\u2019ex\u00e9cution et des actes d\u00e9l\u00e9gu\u00e9s. Le UCC remplace le Code douanier communautaire de 1992. Dans certains domaines (par exemple les proc\u00e9dures informatiques), des dispositions transitoires s\u2019appliquent partiellement jusqu\u2019en 2020.<\/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\">Vue d'ensemble<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tarif douanier commun dans l\u2019UE<\/li>\n\n\n\n<li>Processus douaniers<\/li>\n\n\n\n<li>Dispositions<\/li>\n\n\n\n<li>D\u00e9claration douani\u00e8re<\/li>\n\n\n\n<li>Num\u00e9ro EORI<\/li>\n\n\n\n<li>Restrictions d'importation<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les tarifs douaniers courants dans l\u2019UE<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant de l\u2019imp\u00f4t \u00e0 payer lors de l\u2019importation des marchandises est fix\u00e9 dans le Tarif douanier commun de la Communaut\u00e9. Les taux sont les m\u00eames pour tous les \u00c9tats membres. Les tarifs douaniers les plus r\u00e9cents peuvent \u00eatre consult\u00e9s dans la base de donn\u00e9es centrale de l\u2019UE, TARIC (Tarif int\u00e9gr\u00e9 de la Communaut\u00e9 europ\u00e9enne) ou dans le Tarif douanier \u00e9lectronique allemand (ECT).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TARIC<\/li>\n\n\n\n<li>Informations sur EZT-Online<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La nomenclature tarifaire de l\u2019UE est bas\u00e9e sur le Syst\u00e8me harmonis\u00e9 de d\u00e9signation et de codage des marchandises (HS) de l\u2019Organisation mondiale des douanes. Les r\u00e8gles \u00e9tablies dans ce syst\u00e8me permettent de classer chaque produit dans la nomenclature et d\u2019attribuer un num\u00e9ro en utilisant les r\u00e8gles sp\u00e9cifi\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans la plupart des cas, les droits de douane sont indiqu\u00e9s comme des droits ad valorem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La base d\u2019\u00e9valuation est la valeur douani\u00e8re des marchandises. Sa base principale est la valeur transactionnelle des marchandises, c\u2019est-\u00e0-dire le prix effectivement pay\u00e9 ou payable pour les marchandises au moment de leur importation dans le territoire douanier de l\u2019Union. Dans certains cas, des frais suppl\u00e9mentaires encourus avant l\u2019importation, tels que les frais de packaging, de transport ou d\u2019assurance, doivent \u00eatre ajout\u00e9s. Des \u00e9l\u00e9ments tels que les droits d\u2019importation de l\u2019UE ne peuvent pas \u00eatre inclus dans la valeur transactionnelle.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Processus douaniers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les marchandises situ\u00e9es sur le territoire douanier de l\u2019UE ont soit le statut de marchandises de l\u2019Union (produites ou acquises dans l\u2019UE ou d\u00e9j\u00e0 lib\u00e9r\u00e9es dans le cadre de la soi-disant \u201c libre circulation \u201d), soit le statut de marchandises non-union (toutes les marchandises ne r\u00e9pondant pas aux crit\u00e8res d\u2019une marchandise de l\u2019Union). L\u2019importateur n\u2019est pas autoris\u00e9 \u00e0 inclure des marchandises non-union ou uniquement dans la mesure autoris\u00e9e par l\u2019administration douani\u00e8re.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La destination des marchandises d\u00e9termine le choix de la proc\u00e9dure douani\u00e8re. Contrairement au Code douanier communautaire pr\u00e9c\u00e9dent, le UCC ne pr\u00e9voit plus huit groupes principaux de proc\u00e9dures douani\u00e8res, mais seulement trois :,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Envoi de marchandises depuis le territoire douanier de l'Union<\/li>\n\n\n\n<li>Proc\u00e9dures sp\u00e9ciales.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les proc\u00e9dures sp\u00e9ciales comprennent principalement les proc\u00e9dures pr\u00e9c\u00e9demment administr\u00e9es en tant que proc\u00e9dures douani\u00e8res distinctes : \u2022 Le transport (transit int\u00e9rieur et ext\u00e9rieur)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Utilisation (temporaire ou finale)<\/li>\n\n\n\n<li>Finissage (actif et passif)<\/li>\n\n\n\n<li>Stockage dans des entrep\u00f4ts douaniers ou dans des zones francophones\u00a0<\/li>\n\n\n\n<li>En Allemagne, il existe actuellement une zone franche dans le port franc de Bremerhaven.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Dispositions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019enregistrement du mouvement des marchandises est r\u00e9glement\u00e9 uniform\u00e9ment et suit un sch\u00e9ma d\u00e9fini. Pour pouvoir b\u00e9n\u00e9ficier d\u2019une proc\u00e9dure douani\u00e8re, les marchandises non europ\u00e9ennes doivent \u00eatre plac\u00e9es en premier lieu.<\/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\">D\u00e9claration personnalis\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les marchandises en question sont ensuite d\u00e9clar\u00e9es aux fins de d\u00e9douanement. Une d\u00e9claration douani\u00e8re doit \u00eatre soumise. Elle est g\u00e9n\u00e9ralement soumise \u00e9lectroniquement via le \u201c processus ATLAS \u201d jusqu\u2019\u00e0 ce que les syst\u00e8mes informatiques soient progressivement adapt\u00e9s \u00e0 un syst\u00e8me \u00e9lectronique uniforme \u00e0 l\u2019\u00e9chelle de l\u2019UE.<\/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\">Dans le cas d\u2019une importation r\u00e9guli\u00e8re, la d\u00e9claration douani\u00e8re simplifi\u00e9e peut \u00eatre d\u00e9livr\u00e9e, sous r\u00e9serve de l\u2019autorisation appropri\u00e9e des autorit\u00e9s douani\u00e8res. Dans la d\u00e9claration douani\u00e8re simplifi\u00e9e, certaines informations sont omises ; elles seront g\u00e9n\u00e9ralement soumises dans une d\u00e9claration compl\u00e9mentaire dans un d\u00e9lai de 10 jours.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Num\u00e9ro EORI EORI&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour participer aux proc\u00e9dures douani\u00e8res, il est n\u00e9cessaire d\u2019avoir un num\u00e9ro EORI. Ce num\u00e9ro est un num\u00e9ro unique \u00e0 l\u2019\u00e9chelle de l\u2019UE attribu\u00e9 par une autorit\u00e9 douani\u00e8re \u00e0 un op\u00e9rateur \u00e9conomique aux fins de l\u2019enregistrement pour les besoins douaniers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les op\u00e9rateurs \u00e9conomiques sont des personnes qui participent \u00e0 des activit\u00e9s couvertes par la l\u00e9gislation douani\u00e8re dans le cadre de leurs activit\u00e9s professionnelles. Un num\u00e9ro EORI est g\u00e9n\u00e9ralement attribu\u00e9 aux op\u00e9rateurs \u00e9conomiques bas\u00e9s dans l\u2019UE. Les soci\u00e9t\u00e9s de pays tiers peuvent obtenir un num\u00e9ro EORI dans quelques cas exceptionnels, comme lors de l\u2019\u00e9mission d\u2019une d\u00e9claration d\u2019entr\u00e9e sommaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toutes les entreprises bas\u00e9es dans l\u2019UE peuvent \u00eatre certifi\u00e9es comme Autoris\u00e9 op\u00e9rateur \u00e9conomique (AEO) par l\u2019Office des douanes comp\u00e9tent. En tant que tels, elles sont consid\u00e9r\u00e9es comme particuli\u00e8rement fiables dans tous les \u00c9tats membres de l\u2019UE et peuvent b\u00e9n\u00e9ficier d\u2019un d\u00e9douanement plus favorable. De plus, elles b\u00e9n\u00e9ficient d\u2019une \u00e9valuation des risques plus favorable qui les rend moins susceptibles d\u2019\u00eatre affect\u00e9es par les contr\u00f4les douaniers. Selon la nouvelle UCC, cela peut mener \u00e0 une autorisation d\u2019autocontr\u00f4le dans une certaine mesure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Restrictions d'importation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Certains produits ne peuvent \u00eatre commercialis\u00e9s en Allemagne que si ils r\u00e9pondent \u00e0 certaines conditions quant \u00e0 leur contenu ou \u00e0 leurs caract\u00e9ristiques techniques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019existence de prohibitions ou de restrictions peut \u00eatre constat\u00e9e dans la liste d\u2019importation et d\u2019exportation via le Tarif douanier \u00e9lectronique allemand (ECT). Si une marchandise est soumise \u00e0 des prohibitions ou des restrictions, la mention \u201c VuB \u201d (prohibitions et restrictions) appara\u00eet \u00e0 c\u00f4t\u00e9 du num\u00e9ro tarifaire correspondant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant, tr\u00e8s peu de produits sont r\u00e9ellement concern\u00e9s par les interdictions d\u2019importation. Diff\u00e9rentes autorit\u00e9s sont responsables de l\u2019octroi des permis et des licences, selon le type de produit.<\/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\/fr\/faq\/what-international-companies-need-to-know-about-german-customs-duties-and-import-regulations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\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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