Once an electronic customs declaration is submitted, the import clearance system takes over: it captures the declaration data, cross-references tariff headings and preference certificates, calculates applicable duties automatically, and forwards the result to the customs authority.
Source: https://www.zoll.de/DE/Fachthemen/Warenaus--und-Einfuhr/Einfuhr/importeinfuehrung_node.html
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