Origin & preference: Document costs and risks connected to PEM

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: Do not estimate PEM when evidence exists
• Origin & preference: Use consistent spelling for PEM
• Origin & preference: Plan a time buffer for PEM

Updated: 2026-09-14

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