Should tariffs be levied on imported goods

Import regulations in a nutshell

2. Documents

The documents required for an import clearance result from the UCC. Always needed:

(a) Import customs declaration

The customs declaration must be submitted electronically. The Internet full registration is ideal for this purpose. At the data is entered directly into the customs administration's IT system. The completed declaration is printed out twice, signed and brought to the customs office with the other documents. Importers can practice unlimitedly with the internet registration. Declarations that have not been submitted to the customs office are automatically deleted after a certain period has elapsed.

The declaration must be completed in accordance with the information sheet on customs declarations, summary declarations and re-export notifications. (Attention! Filling out a customs declaration for the first time takes time. The leaflet is an indispensable basis for work.)

(b) invoice

on the basis of which the customs value is declared. Minimum information in the invoice is all customary information such as: Name and address of the seller and the buyer, place and date of issue, brand, numbers, number and type of packages, exact description of the goods (customary description according to type, quality, quality class, etc.), Quantity of goods in the customary unit, price of goods (fob value, cif costs in detail, cif value), delivery and payment conditions. The country of purchase or dispatch and the country of origin of the goods must be evident on the invoice.

(c) Customs value declaration D.V.1 (declaration of value)

If the imported goods are subject to an ad valorem duty, a declaration of the customs value must be submitted in addition to the actual customs declaration. It is used by the customs authorities to check which method is used to determine the customs value and whether the price of the goods has been influenced in any way. As a rule, the customs office does not submit a customs declaration if the imported goods have a customs value of up to € 15,000. The customs value is the "Free EU external border price".

other documents


  • Movement certificate (WVB)

If the application of a preference (preferential tariff) is requested, e.g. B. a WVB EUR.1 (proof of preference) or a form A. The use of a preference is not mandatory.


Only required if this is expressly indicated in the EZT-Online. This is mostly the case for goods in the textile sector from certain countries of origin, but also if the goods are subject to anti-dumping duties.


  • Declaration of origin (UE)

Only required for some goods in the textile sector from certain countries of origin that are marked with "UE" under import information. The UE is to be created by the exporter or supplier; it should be noted on the invoice or other business receipt. If a certificate of origin is presented, the UE is not required. This declaration is of a foreign trade law nature and should not be confused with the declaration of origin under the preferential law (see WVB).


Only required if required for reasons of foreign trade law. The EZT-Online expressly points this out. As a rule, no import permit is required. Imports of goods can be made subject to the authorization requirement in order to protect certain markets in the EU. Textiles in particular are subject to an authorization requirement, but numerous authorization requirements have ceased to exist with the end of the World Textile Agreement. Permits are issued by the Federal Office for Economics and Export Control (BAFA). Any obligation to obtain a permit can also be seen in the import list as an annex to the Foreign Trade Act.


Only required for the importation of certain agricultural products, insofar as they are prescribed in the context of a common market organization or trade regulation.


  • Monitoring document (ÜD)

Only required if this is indicated by "ÜD" in the EZT. It is only to be applied for if this is provided for in foreign trade or market regulation regulations. Monitoring documents are issued by the Federal Office of Economics and Export Control (BAFA).