Tip 1010 · Origin & preference

Origin & preference: Which records to keep for PEM

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

More tips

Origin & preference: Clarify PEM early to avoid border delays
Origin & preference: Match PEM with supplier and consignee data
Origin & preference: Document costs and risks connected to PEM

Updated: 2026-09-14

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