Germany is Europe’s largest economy and one of the world’s most export-driven nations. As a central trade hub within the European Union (EU), Germany offers businesses access to over 450 million consumers under a harmonised customs and regulatory framework. However, Import & Export Compliance in Germany is highly structured, documentation-intensive, and strictly enforced.
For foreign investors, exporters, e-commerce sellers, manufacturers, and trading companies, understanding German customs regulations, EORI registration, VAT rules, product compliance, and trade control requirements is not optional; it is essential.
This comprehensive guide explains everything you need to know about Import & Export Compliance in Germany, including customs procedures, EORI registration, trade documentation, VAT implications, restricted goods, penalties, and practical compliance strategies.
Why Import & Export Compliance in Germany Matters
Germany operates under EU customs law, primarily governed by the Union Customs Code (UCC). While customs legislation is harmonised across EU member states, enforcement within Germany is handled by the German Customs Administration (Zoll).
Non-compliance can result in:
- Administrative fines
- Customs seizure of goods
- Retroactive duties and VAT demands
- Criminal prosecution in severe cases
- Suspension of import/export privileges
Given Germany’s strict regulatory environment, proper compliance protects businesses from operational disruption and financial risk.
Legal Framework Governing Import & Export Compliance in Germany
1. EU-Level Regulations
- Union Customs Code (UCC)
- EU VAT Directive
- EU Dual-Use Regulation
- EU Sanctions Regulations
2. German National Laws
- Foreign Trade and Payments Act (AWG)
- Foreign Trade and Payments Ordinance (AWV)
- German VAT Act (UStG)
Germany implements EU trade rules while maintaining national enforcement mechanisms.
EORI Registration in Germany
1. What is an EORI Number?
An EORI (Economic Operators Registration and Identification) number is mandatory for any business involved in customs activities within the EU.
Without an EORI number, you cannot:
- File customs declarations
- Import goods into Germany
- Export goods from Germany
- Act as an importer or exporter of record
The German Customs Administration issues EORI registration.
2. Who Needs an EORI?
- German companies
- EU companies trading in Germany
- Non-EU companies importing into Germany
- Customs representatives acting on behalf of traders
3. EORI Registration Process
- Submit the application via the German customs portal
- Provide company registration documents
- Provide VAT number (if applicable)
- Await verification and issuance
Processing time typically ranges from 3–10 working days.
Customs Procedures for Importing into Germany
Understanding customs clearance is critical for full Import & Export Compliance in Germany.
1. Customs Declaration
All goods entering Germany from outside the EU must be declared electronically through the ATLAS system (German customs IT system).
Required details:
- HS code (Harmonised System Code)
- Customs value
- Country of origin
- Incoterms
- Importer details
Incorrect classification is one of the most common compliance errors.
2. Import Duties
Customs duty rates depend on:
- Product classification (HS Code)
- Origin of goods
- Applicable trade agreements
Germany applies the Common Customs Tariff of the European Union.
Preferential duty rates may apply under EU Free Trade Agreements.
3. Import VAT in Germany
Standard German VAT rate: 19%
Reduced rate: 7% (certain goods)
Import VAT is calculated on:
- Customs value
- Plus customs duties
- Plus transportation and insurance costs
Businesses registered for German VAT can reclaim import VAT through VAT returns.
Export Compliance from Germany
Exporting from Germany requires strict compliance with EU and German trade control laws.
1. Export Declaration
An export declaration must be filed if:
- Goods value exceeds €1,000 OR
- Weight exceeds 1,000 kg
Declarations are submitted electronically via ATLAS.
2. Export Control & Dual-Use Regulations
Germany enforces export control rules for:
- Military goods
- Dual-use goods (civilian products with military applications)
- Sanctioned destinations
Export licenses may be required from the Federal Office for Economic Affairs and Export Control (BAFA).
Failure to obtain necessary licenses can result in criminal liability.
Restricted & Prohibited Goods
Import & Export Compliance in Germany requires screening goods against:
- EU Sanctions Lists
- Dual-use product lists
- Hazardous material regulations
- Pharmaceutical and medical device approvals
- Food safety and CE marking requirements
Products may require:
- CE Marking
- REACH compliance
- RoHS certification
- Product safety documentation
Customs Valuation Rules
Customs valuation determines duty and VAT liability.
Primary method: Transaction Value
Alternative methods apply if:
- Related-party pricing exists
- No invoice value is available
- Transfer pricing arrangements impact value
Improper valuation often triggers customs audits.
Incoterms & Compliance Responsibility
Incoterms determine who is responsible for:
- Customs clearance
- Payment of duties
- Risk transfer
For example:
- DDP → Seller handles import clearance
- EXW → Buyer handles export clearance
Choosing incorrect Incoterms may create unexpected tax exposure.
Documentation Required for Import & Export Compliance in Germany
Typical documents include:
- Commercial Invoice
- Packing List
- Bill of Lading / Airway Bill
- Certificate of Origin
- Import/Export License (if required)
- CE Conformity Declaration
- Insurance Certificate
Missing documentation causes delays and penalties.
VAT Registration for Foreign Businesses
Non-EU companies importing into Germany may require:
- German VAT registration
- Fiscal representative (if applicable)
- Monthly or quarterly VAT filings
VAT compliance is separate from customs compliance but closely linked.
Intrastat Reporting
For EU intra-community trade, businesses exceeding thresholds must file Intrastat declarations.
Intrastat applies when:
- Goods move between EU member states
- Annual thresholds are exceeded
Failure to report can result in fines.
Customs Audits in Germany
German customs authorities conduct:
- Post-clearance audits
- Valuation audits
- Transfer pricing reviews
- Export control inspections
Businesses must maintain documentation for at least 10 years.
Penalties for Non-Compliance
Violations of Import & Export Compliance in Germany may lead to:
- Administrative fines
- Criminal prosecution
- Confiscation of goods
- Retroactive tax assessments
- Blacklisting from customs privileges
Germany enforces compliance rigorously.
Authorised Economic Operator (AEO) Status
Companies engaged in frequent trade may apply for AEO status, which provides:
- Faster customs clearance
- Reduced inspections
- Priority treatment
- Enhanced credibility
AEO certification demonstrates strong internal compliance systems.
Practical Compliance Strategy for Businesses
To ensure smooth Import & Export Compliance in Germany:
Step 1: Obtain EORI Registration
Step 2: Classify Goods Correctly
Step 3: Verify Licensing Requirements
Step 4: Ensure Accurate Customs Valuation
Step 5: Register for VAT (if required)
Step 6: Maintain Documentation
Step 7: Conduct Internal Compliance Reviews
Common Compliance Mistakes
- Incorrect HS classification
- Under-declared customs value
- Missing export license
- Wrong Incoterms selection
- Ignoring VAT registration obligations
- Failure to monitor sanctions lists
These mistakes can significantly increase business risk.
Impact of EU Trade Agreements
Germany benefits from EU trade agreements that reduce customs duties.
Agreements with countries like:
- Canada
- Japan
- South Korea
- UK (post-Brexit trade framework)
Preferential treatment requires valid proof of origin documentation.
Digitalisation of German Customs
Germany uses the ATLAS electronic customs system for declarations.
Electronic filing ensures:
- Transparency
- Traceability
- Automated risk assessment
- Faster clearance
Businesses must integrate ERP systems with customs platforms for efficiency.
Transfer Pricing & Customs Interaction
For multinational groups:
- Customs authorities scrutinise related-party transactions
- Transfer pricing adjustments may affect the customs value
- Post-import adjustments require corrective filings
Customs and tax authorities increasingly share data.
Need Expert Support for Import & Export Compliance in Germany?
Navigating Import & Export Compliance in Germany requires accurate customs classification, proper EORI registration, VAT alignment, and export control compliance. Even minor errors in documentation or valuation can result in penalties, shipment delays, or regulatory scrutiny.
If you are planning to import into Germany, export from Germany, or establish structured trade operations within the EU, our compliance specialists can assist with:
- EORI registration in Germany
- Customs advisory and classification support
- Import VAT structuring
- Export control and licensing assistance
- Ongoing trade compliance monitoring
Speak with our experts today to ensure smooth and fully compliant cross-border operations. Contact US!
Final Thoughts on Import & Export Compliance in Germany
Import & Export Compliance in Germany requires structured documentation, regulatory awareness, and proactive risk management. While Germany offers immense trade opportunities within the EU market, the compliance environment is sophisticated and tightly monitored.
Whether you are a foreign investor entering the German market, an e-commerce seller expanding into Europe, or a multinational managing complex supply chains, establishing a strong compliance framework is essential for sustainable operations.
Proper EORI registration, accurate customs declarations, VAT alignment, export control compliance, and audit preparedness are the foundation of successful cross-border trade in Germany.
FAQs – Import & Export Compliance in Germany
Q1. Can a non-EU company act as the importer of record in Germany without establishing a local entity?
Answer: In most cases, a non-EU company cannot directly act as the importer of record unless it appoints a customs representative in Germany. Additionally, VAT registration and fiscal representation may be required depending on the transaction structure and Incoterms used.
Q2. How does Germany handle post-clearance corrections in customs declarations?
Answer: If errors are identified after goods are cleared, businesses must submit a formal amendment request to German customs. Depending on the nature of the correction (valuation, classification, or origin), additional duties, interest, or administrative penalties may apply.
Q3. Are there industry-specific compliance requirements for importing goods into Germany?
Answer: Yes. Certain industries, such as pharmaceuticals, medical devices, chemicals, food products, and electronics, are subject to additional regulatory approvals, product safety certifications, and conformity assessments before customs clearance is granted.
Q4. How does Brexit impact trade compliance between Germany and the United Kingdom?
Answer: Since the UK is no longer part of the EU Customs Union, trade between Germany and the UK now requires full customs declarations, origin documentation, and VAT compliance procedures similar to those of other non-EU countries.
Q5. What internal compliance systems should companies implement to manage German trade regulations effectively?
Answer: Businesses should implement structured internal compliance programs (ICP), including product classification controls, export screening procedures, automated documentation systems, audit trails, and periodic compliance reviews to reduce regulatory risk.
