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Customs clearance in Germany – to meet the demands of customers importing goods from countries outside the European Union, our company has prepared an offer for customs clearance in Hamburg  Rotterdam Bremerhaven in cooperation with our German partner.

 

Taking advantage of the opportunities offered by Poland’s EU law, we offer our customers the reduction of import costs by offsetting the VAT rate from 7% or 22% to 0% VAT.

Below you will find procedures for customs clearance and the list of documents necessary for fiscal intermediation:

  1. EU importer / buyer is obliged to hand over the appropriate customs duties
  2. The power of attorney should include: company data and EU – identification number (beginning with PL …)
  3. The company information  and the ID number will be checked on the German side

The list of required  information for customs clearance:

  1. Written order of customs clearance provided by Fax or e-mail
  2. The order must contain all information relating to the consignment / goods.
  3. Disclosure of Commercial Documents, Accounts, Packing List, Form A, Bill of loading (bill of lading) 3 days prior to check-out
  4. The account must be marked that the customs clearance company performs fiscal mediation.

Benefits of fiscal representation.

The importation of customs clearance at the border of the port free zone and the direct delivery of the consignment to the EU-based importer – Fiscal Representative – gives the following benefits:

  1. Reduction of import VAT to 0% in both Germany and the EU country – by the registration procedure at the appropriate tax office,
  2. Avoid waiting for VAT refund; Elimination of costs associated with issuing a T1 document
  1. Fast customs clearance of goods in Bremerhaven thanks to the uniform customs system Atlas (subordinated software standard and data flow across the EU)
  2. Avoidance of customs clearance in the country of delivery of goods
  3. Reduction of downtime and waiting of goods in the customs
  4. The opportunity to direct disposal of goods after registration

IMPORTANT

The Fiscal Representative can only function if the EU – importer does not have a tax identification number (Steuernummer) in Germany.  EU – An importer who has an agent in Germany can not make any trade in the country for the clearance of goods / it must be  immediately delivered to another EU country.  After sending , product can not stay  in Germany. A fragment of the SIXTH COUNCIL DIRECTIVE of 17 may 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment Article 23 Commitments on importation In respect of imported goods, Member States shall lay down detailed rules  concerning the preparation of tax returns and payments. In particular, Member States may provide, that the value added tax payable on importation of goods by taxable persons, or persons liable for payment of taxes or certain categories of taxation need not be paid at the time of importation provided that the tax is specified in the tax return,  To be submitted in accordance with art.  22 sec.  4. Basic Act: Goods and Services Tax Act of 11 March 2004  From 2004r.  No. 54, pos.  535 legal status as of 7 December 2004 – Chapter 3 “Intra-Community acquisition of goods and intra-Community delivery of goods” Art. 10 and 11.

Executive Act:

Ordinance of the Minister of Finance of April 27, 2004 on the implementation of certain provisions of the Act on Goods and Services Tax (publication: Journal of Laws of 2004 No. 97, item 970, item 145, item 1541 and  No. 224, item 2277) Chapter 6 Exemptions and details of application of these exemptions.Web Link.

Executive Act:

Ordinance of the Minister of Finance of April 27, 2004 on the implementation of certain provisions of the Act on Goods and Services Tax (publication: Journal of Laws of 2004 No. 97, item 970, item 145, item 1541 and  No. 224, item 2277) Chapter 6 Exemptions and details of application of these exemptions. Web Link.

 

Reduction of import VAT

Avoid waiting for VAT refund

Fast customs clearance of goods

Reach your destination 100% safe & secure

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