- Centralized customs clearance for export procedures has been in effect in Germany since November 23, 2024.
- Centralized customs clearance for import procedures will begin on February 28, 2026.
- Businesses can submit import declarations to the customs office at their company headquarters, regardless of where goods enter the country.
- Import VAT must still be paid at the location where the goods are physically presented.
Source: umsatz-steuer-beratung.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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