Tip 1040 · Origin & preference

Origin & preference: handle Direktbeförderung correctly (1040)

Allow a buffer for Direktbeförderung when authorities or systems are involved.

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: handle Direktbeförderung correctly (1041)
Origin & preference: handle Direktbeförderung correctly (1042)
Origin & preference: handle Direktbeförderung correctly (1043)

Updated: 2026-09-14

Have documents checked