Tip 1010 · Origin & preference

Origin & preference: handle PEM correctly (1010)

Keep evidence for PEM together with the invoice and packing list.

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

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Origin & preference: handle PEM correctly (1011)
Origin & preference: handle PEM correctly (1012)
Origin & preference: handle PEM correctly (1013)

Updated: 2026-09-14

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