Tip 0228 · VAT & import tax

VAT & import tax: handle Bemessungsgrundlage correctly (0228)

For Bemessungsgrundlage, check that import and export data are consistent.

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: handle Vorsteuer correctly (0229)
VAT & import tax: handle Vorsteuer correctly (0230)
VAT & import tax: handle Vorsteuer correctly (0231)

Updated: 2026-09-14

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