In Germany, the customs process is different between export and import. But for both scenarios, you need an “EORI” number. If you don’t have an EORI registration number, you can get one via the German Zoll (the German customs authorities).
As an importer, you’re obliged to tell the customs authorities which kind of goods you want to import in the territory of the “Bundesrepublik Deutschland” and therefore in the European Union. Mostly, you have to pay the Import VAT which is 19% of the value of goods as well as the duty. The duty rate depends on the country of origin as well as on the article itself. If you’ve got a deferral account at the German customs, we at Twill will need to know that.
Within Germany, it is possible to arrange a bonded transportation, meaning we´ll issue a so called “Transit” document which will be cleared at a customs office near the final delivery or maybe you want to clear the customs on your own. We can also do the customs clearance at port of discharge.
As an exporter, you’re obliged to tell the customs authorities which kind of goods you want to export outside of the territory of the “Bundesrepublik Deutschland” and therefore of the European Union. This process is separated in two steps because two different customs offices are involved.
- At first, you have to declare your export and the goods at the responsible inland customs office nearby the loading address (export customs office). As a result, you’ll receive a document (Ausfuhrbegleitdokument) with a Movement Reference Number (MRN) that you can upload per shipment in your Twill dashboard.
- With the second step, you inform the customs office of exit which is seated near the port of loading (point of leaving the EU) about your plan to export the goods. This process is called Port Filing.
At Twill, we can handle both steps but it is also possible and common that we’re doing the Port Filing for you. You just have to book the additional service of Customs House Brokerage (CHB) that you need and give us the permission to do that via the Power of Attorney (POA). Afterwards, you’ll receive a “note of export” (Ausgangsvermerk) that you mostly need for your tax declaration at the end of the year.