Tip 0226 · VAT & import tax

VAT & import tax: Have Bemessungsgrundlage reviewed when details are unclear

Have Bemessungsgrundlage checked in advance if value, origin or goods type is unclear.

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: Use clear goods descriptions for Bemessungsgrundlage
VAT & import tax: Keep Bemessungsgrundlage consistent between import and export
VAT & import tax: Check Vorsteuer before customs filing

Updated: 2026-09-14

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