Tip 1037 · Origin & preference

Origin & preference: handle Direktbeförderung correctly (1037)

For Direktbeförderung, document who bears costs and risks.

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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Updated: 2026-09-14

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