Practice Guide For Customs Clearance At German Ports

First,

Goods imported for customs clearance at German ports shall be filled by customs declaration forms and customs declaration forms by the cargo carrier, owner or consignee.

The declaration of ocean cargo shall be made within 45 days after the goods are submitted to the customs, and the other modes of pport shall be limited to 15 days.

Goods can be cleared according to special regulations for domestic consumption or under customs supervision, otherwise they should be shipped abroad or destroyed.

Postal articles are not subject to immediate customs clearance by the customs. They can be sent to a special inspection list. According to the international freight regulations, a list of special inspection goods can be presented. According to the international freight regulations, the postal orders, including the shipped documents, can be replaced by postal orders.

If the goods are not cleared during the time limit, they shall be taken over by the customs until they declare to the customs. During this period, all expenses and risks shall be borne by the parties concerned.

The German customs requires the declaration form to be used in the form of the United Nations Economic Commission's declaration form. The declarant can type out customs declaration, shipping advice, bill of lading, certificate of origin, insurance policy, etc. with a typewriter.

After paying the customs duties, the taxpayer has paid the duty of duty to the importer, and can draw the goods for customs clearance.

The imported goods can apply for customs clearance according to the domestic pshipment system, which allows the exemption of the goods.

The customs warehouse is a measure taken by the customs to relax the implementation of the protection policy for imported goods.

The customs warehouse allows the import goods to be exempt from customs duties and taxes, and stores in the concessionary warehouses. The goods stored in the warehouse are allowed to carry out the usual collation (such as changing the packaging, sorting and sorting). In some cases, if the economy requires, the reprocessing can be allowed, and the storage period can not exceed 5 years.

The customs warehouse is a bonded warehouse which is open to the public. It is used to store the goods that have been reexported or to be undetermined at the time of importation.

Such warehouses are usually operated by private organizations or line numbers. When necessary, for example, when the free trade area and the public insurance group are all saturated, customs can concessionary private bonded warehouses.

Customs deferred tax warehouses are used to store goods that will eventually enter the country.

These goods have been cleared, but customs duties and taxes have not yet been completed. Importers can take stock of goods at random and are not subject to customs intervention.

Because the monthly tax on goods must be postponed to 1 days next month or even to 15 days.

During the storage period, if the customs tariff rate changes, the importer may apply for tax payment according to the new tax rate when the goods are sold at the time of customs clearance.

The tax rate of a certain agricultural product often changes seasonally, and its taxable tax can only be levied at the applicable tax rate.

Free trade area is another form of Customs to relax its protection policy.

Germany has free trade zones in Bremen, Hamburg, kkhoff, Bremen, Hin, ehamton, and Kal.

At the time of shipment, if the final destination is unknown or can not be shipped immediately, the lot cargo can be stored in the free zone for a long time without any duties and taxes.

Such goods are free to store, pport or re export in the area.

German domestic goods will become export goods after entering the area, and they can enjoy the corresponding rebate treatment. The goods stored in the free zone are subject to customs duties when they are sold in the wind area.

In addition to the fact that khf can only store goods, loading and unloading, pportation, storage, sampling, sorting and so on can be carried out in all the free zones. The stored goods can be sold and auctioned, but no retail sale is allowed.

Industrial activities permitted in the area are restricted to private retail sales.

The industrial activities permitted in the area are limited to shipbuilding, repair and projects which are processed by imported materials from the Ministry of finance of the German Federation.

The Hamburg Free Zone Authority has the power to approve industrial production, assembly and other processing businesses, and the raw materials can be imported from abroad.

For imported taxable goods or duty-free goods for domestic consumption, customs clearance procedures must be carried out. Customs supervision is to ensure that the goods should be released after tax payment is completed. Germany's current duty paid system is made, and the cargo main line is only a part of the customs declaration procedure. The duty certificate will be paid for 30 days or longer depending on the importers' needs and the credit guarantee provided by the reports.

In addition, German Customs has two indirect taxes: 01, import balance tax.

The duty imposed on imported goods is equivalent to the value added tax payable on the same goods in Germany. 2, consumption tax.

The items of the consumption tax are sugar, beer, essence, beet, matches, light bulbs, fluorescent lamps, playing cards, cigarettes, oil and their products, acetic acid and champagne for advertising.