Tip 0216 · VAT & import tax

VAT & import tax: Keep 2,6 % consistent between import and export

For 2,6 %, check that import and export data are consistent.

Praxis

A clean data set reduces questions and makes customs clearance more predictable.

This tip is practical orientation and does not replace binding customs advice. Always verify opening hours, procedures, tax rates and permit requirements with the official authorities.

Official orientation

BAZG Passar
BAZG e-dec
BAZG Einfuhrsteuer
BAZG Tares
Zoll Deutschland ATLAS

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VAT & import tax: Check Bemessungsgrundlage before customs filing
VAT & import tax: Which records to keep for Bemessungsgrundlage
VAT & import tax: Clarify Bemessungsgrundlage early to avoid border delays

Updated: 2026-09-14

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