Centralized Customs Clearance in Germany: New Procedures for Import and Export Declarations

• The Union Customs Code allows centralized customs clearance, enabling customs declarations at a company’s main office even if goods are presented elsewhere.
• Centralized customs clearance for exports is active in Germany since November 23, 2024; for imports, it starts February 28, 2026.
• German companies will be able to handle customs processes digitally through their headquarters, improving efficiency and reducing costs.
• Import VAT remains payable where goods are physically presented.
• The 2025 Tax Amendment Act introduces new rules for customs payment deferral, electronic tax assessment notices, and secure electronic data transmission.

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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