VAT & import tax: Document costs and risks connected to Bemessungsgrundlage

Praxis

When in doubt, a pre-check is often easier than a correction after filing.

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: Do not estimate Bemessungsgrundlage when evidence exists
• VAT & import tax: Use consistent spelling for Bemessungsgrundlage
• VAT & import tax: Plan a time buffer for Bemessungsgrundlage

Updated: 2026-09-14

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