Tip 0219 · VAT & import tax

VAT & import tax: Clarify Bemessungsgrundlage early to avoid border delays

Clarify Bemessungsgrundlage early so the transport does not wait at the border.

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

More tips

VAT & import tax: Match Bemessungsgrundlage with supplier and consignee data
VAT & import tax: Document costs and risks connected to Bemessungsgrundlage
VAT & import tax: Do not estimate Bemessungsgrundlage when evidence exists

Updated: 2026-09-14

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