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Importing into Germany from outside the EU requires import clearance with duty and import VAT (Einfuhrumsatzsteuer) settled, plus an EORI number. If the equipment enters only temporarily, for example for a trade fair, an ATA Carnet lets it in without import clearance provided it is re-exported on time. The key is the distinction: permanent or temporary import.
Permanent import: import clearance and EORI
When goods stay in Germany for good, they go through standard import clearance. The basis is the EORI number, which the importer uses on all customs declarations in the EU, and without it a declaration cannot be lodged. Clearance covers tariff classification, customs value, duty where the rate is non-zero, and import VAT (Einfuhrumsatzsteuer). We do not quote specific rates upfront, because they depend on the tariff code and the importer status, and we calculate them individually. We run the whole thing through our customs agency.
Temporary import: the ATA Carnet and the carnet number
Not every entry of goods is a permanent import. Demonstration equipment for a fair, a machine for a temporary show, samples, professional gear or exhibits often return to the country of origin. An ATA Carnet serves such temporary admission: an international customs document that replaces the standard declaration and duty security. (source: iccwbo.org) The carnet has its own number, which customs offices use at entry, exit and re-export, and under that number they reconcile whether the goods actually left the territory in time. The ATA Carnet applies on lanes where clearance is required, for example in trade with the United Kingdom or Switzerland.
Permanent versus temporary: which route
The rule is simple: if the goods stay, it is a permanent import with duty and import VAT. If they return in the same state within a set time, it is temporary admission on an ATA Carnet, with no import VAT paid at entry. The carnet is not free: it rests on a security issued by the chamber and requires the goods to be returned on time. The choice of route has to be thought through before departure, because changing intent en route can be costly and require a separate import clearance.
What do you lose if you skip this?
The wrong decision costs real money. If you bring fair equipment in on a standard clearance instead of a carnet, you pay import VAT on something that returns home anyway, and recovering it can be tedious or impossible. The reverse: if goods were meant to return on a carnet but are not re-exported on time, the ATA security is forfeited, and the office treats the goods as released for free circulation and charges the duties. Without an EORI number you cannot lodge the import declaration at all, so the equipment gets stuck at the border. The stake is double tax, detained equipment and a forfeited security.
Our approach vs the market standard
The market-standard forwarder delivers the crate to the address and leaves you the question of whether it is an import or a carnet at the last minute before the border. We start from the question of purpose: does it stay or does it return. On that basis we choose the route, check the EORI, prepare the import clearance or run the case on an ATA Carnet and watch the re-export deadline so the security is not forfeited. We run clearance and transport under one responsibility within our services, so you do not discover at the border that the wrong procedure was chosen.
How do we set it up at OTSL?
We ask for a description of the equipment, the purpose of entry and the planned return date. If the goods stay, we prepare import clearance into Germany with the duties settled; if they return, we run the case on an ATA Carnet and watch the re-export under the carnet number. The same logic applies on other non-EU lanes. Describe your case via the contact form, and we will send back which route is worth taking and which documents to prepare.
Step by step
- Determining the purpose of import. You establish whether the equipment enters Germany permanently or temporarily, for example for an exhibition.
- Verifying the EORI number. You check that the importer holds an active registration number required for customs declarations.
- Selecting the customs procedure. You decide between standard import entry and using an ATA Carnet.
- Preparing documentation. You assemble invoices, packing lists or the completed ATA Carnet with the list of items.
- Executing clearance. You present the goods to customs authorities and settle import duties or obtain entry stamping on the carnet.
Definitions
- EORI (Economic Operators Registration and Identification): A unique identification number used by businesses for all customs procedures within the European Union.
- ATA Carnet (Admission Temporaire): An international customs document that allows temporary duty-free and tax-free import of goods.
- Einfuhrumsatzsteuer: German import turnover tax calculated during standard import customs clearance.
- Import clearance: The customs process required to release goods into free circulation within the European Union territory.
When does this rule not apply?
Exemption from standard import clearance under an ATA Carnet does not apply if the goods are not re-exported from the European Union within the specified deadline or if they are sold locally.
The OTSL role
We arrange freight operations and assist with choosing appropriate customs solutions. Read our article on import from the UK to Poland, and explore our road transport services for international haulage. See also: Undischarged ATA carnet and double VAT: the traps of import clearance in Germany. See also: Fiscal representative in import: role, liabilities and cost-efficiency.
