Third-country goods
All goods from non-EU countries (e.g. China, USA, Turkey, UK) must be declared at the EU border. Without declaration, goods are considered smuggled.
Lädt …
Germany · Import · ATLAS & Business
German customs declaration: ATLAS, customs value, HS code & procedures for importers
ATLAS – IT system for customs declarationsCustoms value = CIF (transaction value)CCI – Centralised Clearance from 2026
Anyone importing goods from third countries into Germany must declare them to customs. ATLAS is the central IT system – combined with the correct customs value, HS code and appropriate customs procedure. This page explains the basics for importers and freight forwarders.
Note: This page provides general information. Always refer to current regulations of the German Customs Administration and the Union Customs Code (UCC).
Basics: when is a customs declaration required?
All non-EU goods imported into the EU must be declared to customs.
EORI number required
Every declarant needs an EORI number. In Germany it is obtained free of charge from the Federal Central Tax Office (BZSt).
Customs broker possible
Companies can engage a customs broker to handle declarations. The broker acts on behalf of the importer (direct or indirect representation) and files in ATLAS.
ATLAS – The German customs IT system
Automated Tariff and Local Customs Processing System – how does it work?
1
What is ATLAS?
ATLAS stands for "Automatisiertes Tarif- und Lokales Zollabwicklungssystem". It is the German Customs IT system for electronic submission, processing and monitoring of customs declarations, covering import, export and transit.
2
How is ATLAS used?
Companies use ATLAS through certified software products (e.g. AEB, Customs4Trade, DBH Logistics IT, DAKOSY). The software communicates directly with ATLAS. Small companies often use the ATLAS web interface or engage a customs broker.
3
ATLAS import: procedures
ATLAS-Import supports release for free circulation, customs warehousing, inward processing, simplified procedures and verbal declarations. Processing is largely automated – controls are risk-based.
Determining the customs value – how it is calculated
The customs value is the basis for calculating duty and VAT. The method determines the amount.
Method 1: Transaction value (most common)
Basis: the price actually paid or payable, adjusted for additions and deductions. Add: transport and insurance costs to the EU border (CIF value), packaging costs, licence fees. Deduct: transport costs after EU border, import duties.
Methods 2–6: Step-by-step assessment
If the transaction value cannot be accepted: transaction value of identical goods, similar goods, deductive method, computed value, fallback method – in this order.
CIF basis vs. FOB basis
The EU uses CIF basis (Cost + Insurance + Freight to the EU external border). Many other countries (e.g. USA) use FOB basis (only to port of departure). When receiving quotes from abroad, check whether the price is CIF or FOB.
Customs value proof
The customs value must be proved by the commercial invoice, showing product description, quantity, unit price, total price, payment terms (Incoterms), buyer/seller and country of origin.
HS code & TARIC – applying the customs tariff correctly
Every product has a code – it determines the duty rate, measures and prohibitions.
1
What is the HS code?
The HS code (Harmonized System) is a 6-digit international product number. In the EU it is extended to 10 digits as the TARIC code. The first 6 digits are globally identical; digits 7–10 are EU-specific and encode anti-dumping, quota and preference rules.
2
How do I find the correct HS code?
Tools: EU Commission TARIC database, German Customs EZT-online, or apply for a Binding Tariff Information (BTI) at the customs authority for 3-year legal certainty.
3
Typical duty rates by HS code
Example EU rates: laptops/computers 0%, smartphones 0%, clothing (CN) 6.5–12%, shoes 3.7–17%, bicycles 14% (+ anti-dumping up to 48.5% from China), solar panels (CN) currently elevated anti-dumping duties. Always verify in current TARIC.
Customs procedures overview
The right procedure saves costs – especially for processing or interim storage.
1. Release for free circulation
Most common procedure: goods permanently enter the EU market. All duties (customs + VAT + excise if applicable) are due immediately. Goods receive EU customs status.
2. Customs warehousing
Goods stored under customs supervision – duties deferred until transfer to another procedure or re-export. Useful for fluctuating sales or when final destination is not yet known.
3. Inward processing
Goods from third countries are processed in the EU and re-exported. Duties are suspended for the exported processed products. Typical: manufacturing machinery, textiles or electronics from imported components.
4. Transit procedure (T1/T2)
Goods transported under duty suspension through multiple countries (e.g. Rotterdam to Munich). T1: for third-country goods. T2: for EU goods (proving EU status). Security required.
5. Temporary admission
Goods from third countries for temporary use in the EU (e.g. trade show exhibits, loans, professional equipment). No or reduced duties if goods are re-exported unchanged. ATA Carnet is the typical instrument.
6. Outward processing
EU goods temporarily exported for processing, then re-imported. Duties only on the added value (processing), not on the total goods. Typical: textile processing in Tunisia or Morocco.
NEW 2026: CCI & EU customs reform
The biggest EU customs reform in decades – what is coming for businesses?
1
CCI – Centralised Clearance for Imports
From 2026, importers can lodge customs declarations at their local customs office, even if goods physically arrive elsewhere in the EU (e.g. Rotterdam). Benefit: single point of contact, simplified VAT accounting, fewer duplicate filings.
2
EU Customs Data Hub
Core of the EU customs reform: a central data hub replaces fragmented national IT systems. Companies submit customs data only once. A new EU customs authority (EUCC) coordinates risk management and data management EU-wide.
3
AES – Automated Export System
Since December 2025, the EU has switched to AES (Automated Export System), replacing the former ECS. The AES enables uniform export processing across the EU. German companies can file export declarations via ATLAS-AES.
Import duties: customs, VAT & excise
Three types of duty – varying by product and origin.
0–17%+
Customs duty (TARIC rate)
Determined by HS code and country of origin. Preferential rates (0%) for FTA countries (e.g. Japan, Canada, South Korea). Anti-dumping duties possible (e.g. Chinese solar panels, e-bikes).
19% / 7%
Import VAT
Calculated on customs value + customs duty. Standard rate 19%, reduced 7% (selected foods, books, medical products). VAT deductible for companies with a VAT registration.
Varies
Excise duties
For specific goods in addition: beer, wine, spirits, tobacco, energy products, coffee. Rates are product-based, not value-based.
ℹ️ Formula: customs value (CIF) × duty rate = customs duty. (customs value + duty) × VAT rate = import VAT. Both amounts are due at customs declaration.
FAQ
Common questions about customs declarations, ATLAS, EORI and customs value in Germany.
What is ATLAS and who needs to use it?
ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem) is the IT system of German Customs for electronic declarations. Companies that regularly import from third countries use ATLAS via certified software. For individual declarations, many customs brokers can file on your behalf.
How is the customs value of goods determined?
The customs value is generally the transaction value – the price actually paid or payable for the goods including all costs to the EU external border (CIF value). The commercial invoice or purchase contract is the basis. Six methods exist, applied in a fixed sequence.
What is an HS code and why do I need one?
The HS code (Harmonized System) is a globally standardized product classification number. In the EU it is extended to 10 digits as the TARIC code. The HS code determines the duty rate, trade measures and import restrictions. It is mandatory for every customs declaration.
What is Centralised Clearance for Imports (CCI) from 2026?
CCI allows companies to lodge customs declarations at a customs office different from where the goods physically cross the border. A German company can file at its local customs office while goods physically arrive in Rotterdam. CCI becomes more broadly available from 2026.
What customs procedures exist for imports into Germany?
Main procedures: (1) Release for free circulation – goods permanently enter the EU market, duties payable. (2) Customs warehouse – goods stored under customs supervision, duties deferred. (3) Inward processing – goods processed in EU then re-exported, duties suspended. (4) Temporary admission – goods for temporary use, re-exported after use. (5) Transit (T1/T2) – transport under duty suspension.
What documents do I need for an import customs declaration in Germany?
Typically needed: commercial invoice, packing list, transport documents (CMR, bill of lading, airway bill), origin proof if applicable (EUR.1, REX; Form A is largely superseded by REX for GSP), import licence if applicable, EORI number of the declarant.
What is an EORI number and how do I apply for one?
The EORI number (Economic Operators Registration and Identification) is an EU-wide unique identifier for economic operators filing customs declarations. In Germany it is applied for at the Federal Central Tax Office (BZSt). Without an EORI number, no customs declaration is possible in the EU.
Glossary terms