Customs regimes to avoid, reduce, or defer duty
Customs regimes to avoid, reduce, or defer duty
payment
In principle, goods may at any time be assigned any customs-ap-
proved treatment or use, irrespective of their nature or quantity,
or their country of origin or destination. It is important for an
importer to fle the request and make the declaration that results
in the customs procedure that minimizes duties or costs.
3.1.4
– Customs warehousing: Under the customs warehousing
procedure, imported goods can be stored indefinitely in a cus-
toms warehouse, without as yet being subject to payment of
import duties, import value added tax duties, or excise duties,
or to the application of commercial policy measures.
– Temporary use: This customs procedure allows goods to be
imported into Germany for a short period without triggering
duties and taxes, and subsequently re-exported (e. G. Goods
temporarily imported in conjunction with a fair or exhibition or
for testing and educational purposes).
– End-use relief: The customs tariff provides a customs duty
exemption for certain goods if the goods are used in Germany
for a specifcally described purpose.
– Transit procedure: Under the transit procedure, goods can be
moved from one point to another within the EU without incurring
liability for customs duties, import value added tax or excise
duty, and without being subject to commercial policy measures.
– Tariff suspensions: If goods are not available in the EU (either
at all or in the same or a similar form) in suffcient quantity or
quality, the shortfall can be offset by imports from non-EU
countries. In this case, the suspension of tariff serves as an
incentive to import such products.
– Inward processing: This customs procedure applies to goods
imported temporarily into Germany from non-EU countries for
processing and subsequent re-export in the form of compen-
sating products.
– Non-tariff customs duty exemptions: These exemptions are
generally linked to the use the goods serve or the purpose
for which the goods are used. This includes personal and
household items imported in connection with the relocation
of residence to the EU, as well as materials used in teaching,
education, and research.
EU Forecast
euf:ba18f:92/nws-01