- § 21b UStG introduces special regulations for using centralised customs clearance (CCI) for imports, effective from January 1, 2026.
- The regulation allows customs declarations to be made at a central customs office, regardless of where goods physically enter the EU.
- This decouples the place of presentation of goods from the place of customs declaration, enabling cross-border customs processing within the EU.
- The aim is to streamline and simplify customs procedures for importers using centralised clearance.
Source: datenbank.nwb.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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