Tip 0227 · VAT & import tax

VAT & import tax: handle Bemessungsgrundlage correctly (0227)

Avoid abbreviations for Bemessungsgrundlage; clear goods descriptions reduce follow-up questions.

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: handle Bemessungsgrundlage correctly (0228)
VAT & import tax: handle Vorsteuer correctly (0229)
VAT & import tax: handle Vorsteuer correctly (0230)

Updated: 2026-09-14

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