Tip 0228 · VAT & import tax

VAT & import tax: Keep Bemessungsgrundlage consistent between import and export

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: Check Vorsteuer before customs filing
VAT & import tax: Which records to keep for Vorsteuer
VAT & import tax: Clarify Vorsteuer early to avoid border delays

Updated: 2026-09-14

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