Tip 0225 · VAT & import tax

VAT & import tax: Check permits and restrictions for Bemessungsgrundlage

For Bemessungsgrundlage, check whether special permits or restrictions apply.

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: Have Bemessungsgrundlage reviewed when details are unclear
VAT & import tax: Use clear goods descriptions for Bemessungsgrundlage
VAT & import tax: Keep Bemessungsgrundlage consistent between import and export

Updated: 2026-09-14

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