Tip 0217 · VAT & import tax

VAT & import tax: Check Bemessungsgrundlage before customs filing

Before filing, check whether Bemessungsgrundlage really matches the shipment.

Praxis

For recurring shipments, a stable checklist prevents repeated mistakes.

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

More tips

VAT & import tax: Which records to keep for Bemessungsgrundlage
VAT & import tax: Clarify Bemessungsgrundlage early to avoid border delays
VAT & import tax: Match Bemessungsgrundlage with supplier and consignee data

Updated: 2026-09-14

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