Tip 0222 · VAT & import tax

VAT & import tax: Do not estimate Bemessungsgrundlage when evidence exists

Do not treat Bemessungsgrundlage as an estimate when exact evidence is available.

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: Use consistent spelling for Bemessungsgrundlage
VAT & import tax: Plan a time buffer for Bemessungsgrundlage
VAT & import tax: Check permits and restrictions for Bemessungsgrundlage

Updated: 2026-09-14

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