{"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\/it\/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 nuovo codice doganale dell\u2019Unione Europea, il Union Customs Code (UCC), \u00e8 in vigore dal 1\u00b0 maggio 2016. Il UCC \u00e8 affiancato da atti di esecuzione e delegati. Il UCC sostituisce il Community Customs Code del 1992. In alcune aree (ad esempio le procedure IT), le disposizioni transitorie si applicano parzialmente fino all\u2019anno 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\">Riassunto<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tariffa doganale comune nell'UE<\/li>\n\n\n\n<li>Procedure doganali<\/li>\n\n\n\n<li>Disposizione<\/li>\n\n\n\n<li>Dichiarazione doganale<\/li>\n\n\n\n<li>Numero EORI<\/li>\n\n\n\n<li>Restrizioni sull'importazione<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Tariffe doganali comuni nell'UE<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L'importo del dazio da pagare per l'importazione delle merci \u00e8 stabilito nella Tariffa doganale comune della Comunit\u00e0. Le aliquote sono le stesse per tutti gli Stati membri. Le tariffe aggiornate possono essere determinate tramite la banca dati centrale dell'UE, TARIC (Tariffa integrata della Comunit\u00e0 europea) o il Taric elettronico tedesco (ECT).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TARIC<\/li>\n\n\n\n<li>Informazioni su EZT-Online<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La nomenclatura tariffaria dell\u2019UE si basa sul Sistema armonizzato per la designazione e la codificazione dei prodotti (HS) dell\u2019Organizzazione mondiale delle dogane. Le norme stabilite nel sistema consentono di classificare ogni prodotto nella nomenclatura e di assegnargli un numero secondo le regole specificate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nella maggior parte dei casi, i dazi doganali sono indicati come dazi ad valorem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La base di valutazione \u00e8 il valore doganale delle merci. La sua base primaria \u00e8 il cosiddetto valore di transazione delle merci, ovvero il prezzo effettivamente pagato o da pagare per le merci al momento dell\u2019importazione delle stesse nel territorio doganale dell\u2019Unione. In casi particolari devono essere aggiunti i costi aggiuntivi sostenuti prima dell\u2019importazione, come i costi di imballaggio, trasporto o assicurazione. Componenti come le imposte di importazione UE non possono essere inclusi nel valore di transazione.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Procedure doganali<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I beni nel territorio doganale dell\u2019UE hanno uno dei due statuti: quelli di prodotti dell\u2019Unione (prodotti fabbricati o ottenuti nell\u2019UE o beni gi\u00e0 rilasciati nella cosiddetta \u201ccircolazione libera\u201d) oppure quelli di prodotti non dell\u2019Unione (tutti i beni che non soddisfano i criteri dei prodotti dell\u2019Unione). L\u2019importatore non \u00e8 autorizzato a includere beni non dell\u2019Unione o solo nella misura autorizzata dall\u2019amministrazione doganale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lo scopo dei beni determina la scelta del regime doganale. A differenza del precedente Codice doganale comunitario, il UCC non prevede pi\u00f9 otto gruppi principali di procedure doganali, ma solo tre:,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trasporti di merci provenienti dal territorio doganale dell'Unione<\/li>\n\n\n\n<li>Procedure speciali.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le procedure speciali comprendono principalmente quelle che in precedenza erano gestite come procedure doganali separate: \u2022 Spedizioni (trasporto esterno e interno)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Utilizzo (temporaneo o finale)<\/li>\n\n\n\n<li>Finishing (attivo e passivo)<\/li>\n\n\n\n<li>Deposito nei magazzini doganali o nelle zone franche\u00a0<\/li>\n\n\n\n<li>In Germania, attualmente esiste una zona franca nel porto franco di Bremerhaven.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Disposizione<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La registrazione del movimento delle merci \u00e8 uniformemente regolata e segue un modello definito. Per poter beneficiare di una procedura doganale, i beni non comunitari devono essere immessi in prima posizione.<\/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\">Dichiarazione personalizzata<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I beni in questione vengono quindi dichiarati per il controllo doganale. \u00c8 necessario presentare una dichiarazione doganale. In genere tale dichiarazione viene presentata elettronicamente tramite il \u201cprocedimento ATLAS\u201d fino a quando i sistemi informatici non saranno stati progressivamente adattati a un sistema elettronico uniforme a livello dell\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\">Nel caso di importazione ordinaria, la dichiarazione doganale semplificata pu\u00f2 essere rilasciata, previa autorizzazione delle autorit\u00e0 doganali. Nella dichiarazione doganale semplificata vengono omessi alcuni elementi di informazione, che generalmente devono essere presentati in una dichiarazione supplementare entro 10 giorni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Numero EORI EORI&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Per partecipare alle procedure doganali \u00e8 necessario disporre di un numero EORI. Il numero EORI \u00e8 un numero univoco a livello dell\u2019UE assegnato da un\u2019autorit\u00e0 doganale a un operatore economico per la registrazione a fini doganali.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gli operatori economici sono le persone che sono coinvolte in attivit\u00e0 disciplinate dalla legislazione doganale nel corso della loro attivit\u00e0. Un numero EORI viene generalmente concesso agli operatori economici con sede nell\u2019UE. Le societ\u00e0 di paesi terzi possono ricevere un numero EORI solo in alcuni casi eccezionali, come per l\u2019emissione di una dichiarazione di entrata riassuntiva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tutte le societ\u00e0 con sede nell'UE possono essere certificate come Autorizzato Operatore Economico (AEO) dal principale ufficio doganale competente. In tal modo, esse sono considerate particolarmente affidabili in tutti gli Stati membri dell'UE e possono beneficiare di un regime di sdoganamento pi\u00f9 favorevole. Inoltre, vengono sottoposte a una valutazione del rischio pi\u00f9 favorevole, il che le rende meno suscettibili agli accertamenti doganali. Secondo il nuovo UCC, ci\u00f2 pu\u00f2 portare, in una certa misura, a un permesso di autodisciplina.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Restrizioni sull'importazione<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Alcuni prodotti possono essere commercializzati in Germania solo se rispettano determinate condizioni in termini di contenuto o specifiche tecniche.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019esistenza di divieti o restrizioni \u00e8 visibile nell\u2019elenco delle importazioni e delle esportazioni tramite il Tariffe doganali elettronici tedeschi (ECT). Se una merce \u00e8 soggetta a divieti o restrizioni, accanto al relativo numero tariffario della merce compare la dicitura \u201cVuB\u201d (divieti e restrizioni).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tuttavia, in realt\u00e0 solo pochi prodotti sono soggetti a restrizioni sull'importazione. Le diverse autorit\u00e0 sono responsabili della concessione dei permessi e delle licenze, a seconda del tipo di prodotto.<\/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\/it\/faq\/what-international-companies-need-to-know-about-german-customs-duties-and-import-regulations\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\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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