Question 1

What is Passar Hub and why is it important?

Accepted Answer

Passar is the digital successor to e-dec (FOCBS). Rollout is phased: export already migrated; import/transport declarations run in parallel until 30 Sep 2027 (e-dec import ends then). Forwarders, customs agents and importers must register on the ePortal and adapt processes.

Question 2

What customs thresholds apply to parcels from China or USA to Germany?

Accepted Answer

Since 1 Jul 2026 the EU €150 duty relief is abolished (Reg. (EU) 2026/382). Until 1 Jul 2028 a transitional €3 flat duty per line applies for distance sales (IOSS/post) ≤ €150, plus import VAT (in DE typically 19% on customs value incl. shipping). Above €150: duty by HS/TARIC rate. Travel allowances remain separate (€300 / €430 air). Private gifts: up to €45 duty-free (other conditions).

Question 3

What is the EU customs reform 2026?

Accepted Answer

EU customs reform combines several measures: 1) abolition of the €150 duty relief since 1 Jul 2026 with a transitional €3 flat duty per line for distance sales until 1 Jul 2028 (Reg. (EU) 2026/382), 2) an EU Customs Authority, 3) a central EU Customs Data Hub (from ~2028), 4) stronger e-commerce controls and platform responsibility. Especially affects Temu, Shein, AliExpress and similar.

Question 4

How does a customs declaration work in Germany?

Accepted Answer

In Germany, customs declarations are made electronically via the ATLAS system (Automated Tariff and Local Customs Processing System). For import customs declaration: commercial invoice, packing list, waybill (CMR/B/L), certificate of origin/EUR.1 if applicable. Customs valuation uses the CIF method (Cost, Insurance, Freight = goods value + insurance + freight to EU border).

Question 5

What is an HS code and how do I find it?

Accepted Answer

The HS code (Harmonized System Code) is an internationally standardized goods classification code of 6 digits (in the EU with 8 digits as CN code, with 10 digits as TARIC code). It determines the duty rate, possible anti-dumping measures and import bans. Find it: via the EU TARIC browser (ec.europa.eu), the Swiss Tares system or with the help of a customs broker.

Question 6

How do you clear a vehicle through Swiss customs?

Accepted Answer

Vehicle import Switzerland: 1) Import customs declaration (Form 13.20 A or via Passar), 2) Vehicle registration document from export country + COC document, 3) Customs duties (duty-free for private individuals who lived abroad for 12+ months), 4) VAT (8.1% standard rate since 1 Jan 2024), 5) Registration at the Road Traffic Office. Preferential duties apply for EU vehicles. CO₂ levy depending on emissions.

Customs & Clearance

Duty vs. import VAT

Sourced figures

Customs by Country

Topics Overview

Switzerland

Passar Hub

Declar Hub

Vehicle Customs

Form 13.20 A

Germany

Germany Customs Thresholds

Germany Customs Declaration

Europe & EU

EU Customs Reform 2026

UK Customs

France Customs

Netherlands Customs

CBAM – Carbon Border Adjustment

AEO Certification EU

EU Rules of Origin & Preferential Tariffs

Austria Customs

Italy Customs & Import

Belgium Customs & Import

Understand all 11 Incoterms 2020 – instantly and for free

All resources on customs

Latest customs news

Topic pages & country guides