# Import destination customs office

*Last updated: 2026-06-16*

> The import destination customs office is the customs authority named in the import declaration as the point where goods are formally presented, the declaration is examined, and import duties are assessed before the goods are released into free circulation.

The import destination customs office is the customs authority named in the import declaration as the point where goods are formally presented, the declaration is examined, and import duties are assessed before the goods are released into free circulation. In transit procedures, it plays a clearly distinct role from the office of entry: the entry office receives the consignment at the external border of the customs territory, while the destination customs office closes out the transit movement and grants discharge. Customs brokers and freight forwarders must identify the correct office when lodging the declaration – an incorrect designation can delay release and trigger additional compliance checks or guarantee calls.

**Source:** [https://www.zoll.de/DE/Service/Glossar/glossar_node.html](https://www.zoll.de/DE/Service/Glossar/glossar_node.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import destination customs office |
| Language | EN |
| Word count | 109 |
| Last updated | 2026-06-16 |
| Source | https://www.zoll.de/DE/Service/Glossar/glossar_node.html |

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