The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request additional proof which might be a certificate of origin.
The Certificate of Origin must meet the following Customs stipulations:
Range of products The most important products are toys, in-vitro diagnostic medical devices, medical devices, machinery, low voltage equipment, safety devices (for example, helmets), exhaust systems and electromagnetic compatibility.For a full overview please see the EU website:
http://www.newapproach.org/Directives/DirectiveList.asp
Responsibilities Manufacturers are defined as the persons responsible for designing and manufacturing products supposed to be placed on the EU market. The manufacturer has an obligation to ensure that a product intended to be placed on the Community market is designed and manufactured, and it's conformity assessed, to the essential requirements in accordance with the provisions of the directives. The manufacturer may appoint any natural or legal person, established in the European Union, to act on his behalf as an authorized representative.
The authorized representative may be addressed by the authorities of the member states in regard to the manufacturer's obligations.
The importer is defined as any legal or natural person responsible for placing products on the EU market. He is responsible to provide the market surveillance authority with the necessary information about the safety of the product and a copy of the Declaration of Conformity (DoC). If the manufacturer is established in the EU or has a so called authorized representative it is his obligation to provide the necessary information.
Conformity Assessment Procedure Goods subject to the regulations on product safety need to be tested according to the rules applying for each group of products. Manufacturers have to draw up an EC declaration of conformity which is the first step of the conformity assessment procedure. The declaration of conformity has to include technical information containing the way of testing and the steps to be taken to obtain the attestation of conformity. The way of testing and steps to be taken depends on the type of product. If the testing was successful the producer is allowed to apply the so called 'CE sign' on the product or where this is not applicable (for example, surgical instruments) at the retail package or on a "Declaration of Conformity" certificate.
The "Declaration of Conformity" has to be issued by a notified body certified by a member state of the European Union.
Notified Body A notified body is an organization certified by the national government to carry out the tasks of the conformity assessment procedures. They can offer their service to any economic operator inside and outside the European Community. They can carry out the tests or monitor the tests carried out by the manufacturer. They can carry out these activities inside the EU or on the territory of third countries or territories.
Information about notified bodies and notified bodies itself can be found on the EU website:
http://ec.europa.eu/enterprise/newapproach/nando
For additional information, please also refer to "Product Safety".
An exporter who wants his products to benefit from the preferential treatment must be able to prove that his products fulfill the rules to be originating in a country or territory covered by the preferential trade agreement and they must provide a preferential document validated by the customs authorities or document with a valid preferential statement issued by themselves.
The preferential trade agreement foresees the following preferential proofs under CETA-see Miscellaneous.
The importer must obtain the import license. An original export license from the exporter of the country or territory of origin might be necessary to obtain the import license.
The requirement of an import license is dependent on the country or territory of origin of the goods not the country or territory of export. For further detailed information it is highly recommended to contact your chamber of commerce.
All exporters of consignments of goods with a value greater than 6000 EUR to Canada must be registered in the Registered Exporters System (REX). If you register and are exporting consignments of goods with a value greater than 6000 EUR to Canada you can avail of preferences under CETA. To register you should register complete the EU exporters to Canada application form and send it to the Origin and Valuation Unit.
Exporters must use their REX number on the origin declaration to claim preference under CETA. If you are importing from Canada, you can qualify under CETA for preferences, but you do not have to register in REX.
The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.
(Period: from___________ to __________(1)) The exporter of the products covered by this document (customs authorization No ...(2)) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin. ..(4) (Place and date) .(5) Signature and printed name of the exporter)__________________
(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.
(2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorization or registration number must be included. A customs authorization number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.
(3) "Canada/EU" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol "CM".
(4) These indications may be omitted if the information is contained on the document itself.
(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
The European Commission provides detailed guidance on the rules of origin in the EU-Canada Comprehensive Economic and Trade Agreement (CETA)
It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.
It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.
On request the manufacturer or his authorized representative within the EU must provide the DoC. In case the manufacturer is not an EU entity and has no authorized representative, the importer must be able to provide a copy of the DoC and additional proofs if requested.
National Requirements For some commodities the conformity with the product safety regulations must be declared by the importer within the customs declaration. The DoC is required as a valid proof for the safety of the products and their compliance with the directives.
These commodities are everything with CE marking, like:
Exceptions are shipments to private individuals with no CE checking.
Spot checks are carried out. If Customs finds goods without CE marking, the considered goods are seized until further decision is met. This can take several weeks. Goods are no longer under UPS control. In case a matching DOC is provided, goods can be released or goods can be given to inspection from TÜV (charged with 300 Euros per item to be checked).
Customs procedure time is between 1-6 weeks.
Identification Number (EORI number, German customs number)
For every formal customs declaration the identification number of the importer is mandatory. The identification number used in the European Union is called the EORI number (Economic Operators Registration and Identification System). The German version of the EORI number based on the old German customs number. Everyone can apply for an EORI number. The application form number 0870 can be found on the customs website:
http://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Duties-and-taxes/EORI-number/Requesting-EORI-number-amending-operator-particulars/requesting-eori-number-amending-operator-particulars.html
Every declaration without the EORI number of the importer will be rejected by customs if the importer is a company or a regular importer. The declaration can be lodged with the copy of a signed application form if the importer does not apply for the EORI number prior to arrival of the shipment.
Beginning in November 2011, the EORI number will also be required not only for an importer of record but also for the consignee of the shipment if the goods were ordered directly by the consignee from a shipper in a non EU country or territory.
Additional Clearance Information
Customer Fulfillment Service shipments:
In order to ensure a smooth clearance process without delays for these kind of shipments, the following data / documents are required:
1-Power of Attorney and contact details (Phone number &/or Email address)
2-EORI Number
3-German tax identification number
4-Billing term f/d (no COD possible)
Additional information might be requested by customs authorities to evaluate and verify the transaction value of goods. Therefore it is highly recommended to provide the following information upfront:
1-German tax statement (monthly/quarterly VAT return) which proofs that the VAT was paid to the German tax authorities.
2-A proof of other payments that apply in Germany (i.e. storage fee)
3-A reference to the respective marketplace shop as well as the sales price stated for the commodities on this platform.
Every shipment (commercial, samples, gifts, repair, return) requires an invoice which shows the realistic market price of the commodity. For fulfillment shipments German customs authorities usually determine the sales price on the market place shop as the basis to calculate the payable duty and tax charges.
Aircraft parts with airworthiness certificate (LTB)
For Customs clearance, the Number of Airworthiness Certificate is mandatory. Either there should be a copy of the certificate accompanying the shipment or the number is marked on the commercial invoice or the certificate is imaged along with the clearance documents.
Low Value Clearance
For goods qualified to be cleared as low value in Germany (see value limits for more details), it is highly recommended to attach a proof of payment to the invoice and image a scan to IDIS in order to avoid delays caused by customs inspections.
Furthermore, shippers should ensure that the proforma invoice lists the name of a contact person and a valid phone/mobile phone number so that Brokerage in the destination country or territory can get in contact with the consignee of the goods in order to agree on the clearance procedure.
If duty and tax should not apply,the importer must assign an alternate customs broker who is able to clear exhibition goods as temporary import. Additional charges will apply.
If a customer wants to use the UPS service, he/she needs to give another address (for example, nearby in Switzerland), where the package can be picked up or delivered to.
Also, for all shipments to Busingen a complete export documentation is mandatory because they will be delivered in Switzerland.
All shipments to and from Helgoland (Postal Codes 27483-27494 and 27498) require a commercial invoice, even if being shipped to/from another European Union country or territory.
Deliveries to APO or any other military P.O. Box can not be made by UPS as we do not have contracts to do so. Auto RTS will be initiated.
There are special stipulations on the following commodities when shipping to Germany. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.
Food means any substance, whether processed, semi-processed or raw, which is intended for human consumption, but does not include cosmetics or substances used only as pharmaceuticals.
Non-Food (not intended for human consumption) includes animal by-products, animal feed, samples for testing or research purposes (food-grade or non-food grade), and in vitro diagnostics (IVD).
Animal products and animal by-products are often subject to a veterinary inspection. These products can only be accepted under a special contract for International Special Commodities (ISC). In addition those products must undergo veterinary checks at an approved Veterinary Border Inspection Post (BIP) when entering the EU & EFTA countries or territories (EU regulations are aligned for EU countries or territories and NO; IS; CH; LI).
For UPS shipments arriving in the EU by air, Cologne is the first point of arrival /BIP. Inspections will be processed at Cologne but final customs clearance process will be issued in the destination country or territory.
Additional charges for Vet-inspection will be applicable see Brokerage Services and Charges.
Import requirements:
Generally, each type of Product of Animal Origin has specific import requirements that must be met. Food which is subject to veterinary inspections must:
Come from an EU listed Third Country or Territory (no safeguard measures in place)
Come from an EU approved establishment . Registered producers are listed under the following link: http://ec.europa.eu/food/international/trade/third_en.htm
Be accompanied by appropriate Health Certificate(s), signed by a veterinarian of the competent authority of country or territory of export. Photocopies of the Health Certificate will not be accepted.
Be appropriately packaged and labelled, indicating the nature, ingredients, quantity/ weight, the country or territory of origin and manufacturer.
Any foodstuff coming from non-approved establishments, sent as samples for testing purposes, can only be imported with a permit/license from a respective national veterinary authority. The permit/license must be send to the border inspection point responsible for the veterinary inspection. Delays may occur as the license needs to be provided already at the time of inspection.
Any non-compliant shipment must be returned at shippers expense immediately. The following exemptions apply to non-commercial shipments / gift shipments or purchased by private individuals for private consumption):
Meat, meat products, animal fat - max. 10 kg from Faroe Island and Greenland.
Fish and fish products (with intestines and organs removed) - max. 20 kg from all third countries or territories; no limitation from Faroe Islands.
Other animal products (for example, honey, egg, frog, live mussels - max. 10 kg from Faroe Islands and Greenland, and max. 2 kg from all other third countries or territories).
For additional information please see 'Animal Products' and 'Food'.
Furthermore, shippers should ensure that the proforma invoice lists the name of a contact person and a valid phone/mobile phone number so that Brokerage in the destination country or territory can get in contact with the consignee of the goods in oder to agree on the clearance procedure.
A veterinarian inspection or a Health Certificate may be required to import processed food depending on the percentage of animal products contained. A veterinarian determines the requirements for an inspection or Health Certificate based on the percentage of egg, meat, fish, milk, and milk products (especially cheese). The percentages of egg, milk, milk products, fish and meat should be stated on the invoice to support customs clearance.
Brokerage accessorial charges will apply and an import delay may occur.
Based on the EU regulation 2009/669/EC certain foodstuffs (for example tea with origin China) imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.
The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They must be accompanied by a declaration attesting that the goods are either harvested or processed before March 11, 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).
The customs office responsible for our import sites are not defined as DPE. Commodities subject to import controls at a DPE can't be imported with UPS.
Private individuals cannot import medicine without an import license.
Food supplements classified as medicine in Germany and shipped without an Import License will be returned to the shipper or destroyed under customs control.
For additional information please see 'Medicine'.
Accessorial charges of US$40.00 apply as follows:
Before shipping honey to a European Union country or territory, it is highly recommended to contact your local chamber of commerce or your importer for detailed information.
If the importation is allowed by the European Union, the shipment must be accompanied by an original health certificate provided by the shipper/producer, otherwise, importation will not be possible. Furthermore, a vet inspection at the first point of arrival into the EU is required, even for sample shipments.
If the shipper fails to verify the import regulation of the destination country or territory and sends honey which is prohibited by the European Union, then all charges that may apply for the respective shipment will be billed back to the shipper.
Medical companies with an Import License can also import medicine.
The import of medical products without a valid Import License/doctor's prescription is prohibited and will be returned to shipper or destroyed under customs control, in both circumstances additional costs will occur.
A veterinary Health Certificate from the country or territory of origin must accompany shipments of smoked salmon from non-E.U. countries or territories. A certified veterinarian must then permit importation at the import site. Accessorial charges will apply.
For additional information please see Animal Products and Food.
Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.
Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.
Shipment documents (commercial invoice or declaration on letterhead) should include:
the place of origin of the material
the quantity of the material, in weight or volume
a description of the material/ animal source
catalogue number and price (if available)
additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.
protocols the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.
the intended use (commercial/ manufacturing; research/ testing)
the name and address of the shipper
the name and address of the receiver
Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits).
The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.
Import licenses apply only if origin of textiles is Belarus, or Democratic Peoples Republic of Korea (North Korea).
Shipments with value up to 45.00 Euros are free of import charges. Individuals can only ship tobacco products, alcohol, perfume, or coffee as gifts without duty and tax with the following limitation on quantities:
Tobacco products - 50 cigarettes or 25 cigarillos (maximum weight of 3 grams ea) or 10 cigars or 50 grams of smoking tobacco
Alcoholic beverages - 1 liter of distilled beverages and spirits of an alcoholic strength exceeding 22% vol., - 1 liter of distilled beverages and sprits, and aperitifs with a wine or alcoholic base, of an alcoholic strength not exceeding 22% vol., sparkling wines, liqueur wines - 2 liters wines
Perfumes and toilet waters - Perfumes: 50 grams perfume - Toilet water: 0.25 liters. Goods exceeding above quantities are excluded from duty-free admission. Write "gift" or "gift shipment" on the invoice. Write the name and address of the gift giver on the invoice. If products and shipping are ordered in a gift shop or on the Internet, the name of the gift giver must be on the invoice to be considered a gift shipment.
Coffee - 500 grams of coffee or 200 grams of goods made on a coffee base
Shipment value 45.00 to 700.00 Euros - Import charges for duty and V.A.T. equal a flat rate of 17.5% of the value of the goods. Shipments from exporting countries or territories which have a preferential agreement with the EU can be imported with a flat rate of 15%. The quantity limits for excise duty free importation of alcoholic beverages, tobacco products, perfumes and toilet waters, see gift shipments under 45.00 Euros. If quantities are exceeding the limits, excise duties apply.
Every shipment (commercial, samples, gifts, repair, return) requires an invoice which shows the realistic market price of the commodity. Shipments with unrealistic low merchandise value may be delayed.
Where Incoterms applied, this should include the city shipped to, for example DDP Berlin where shipped Free Domicile. This will help to avoid clearance delays.
Shipments of documents do not require an invoice.
The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 22.00 EUR.
The consignee's mobile number and e-mail address should also appear on the invoice if available.
Unacceptable Data Entries
Europe customs authorities have started to inspect shipments on Import Control System (I.C.S.).
Many of the inspected shipments were obviously selected because of the inadequate description of the goods.
This is a reminder that shipments to all European Union member states, Norway and Switzerland, must have a correctly keyed description of the goods on the invoice (for example):
A list has been published in the 'Guidelines on acceptable and unacceptable terms for the description of goods for exit and entry summary declarations':
http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_security/acceptable_goods_description_guidelines_en.pdf
The destination country or territory classifies the following items as document shipments. The items must be of no commercial value. If criteria are listed, the shipment must meet the criteria to classify as a document shipment.
To prove the document character of a shipment, a pro forma invoice is required for shipments of 10 kg and above.
Event tickets coming from a printing company and sent to the organizer of the event or ticket sales offices can not be sent as documents.
In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Germany.
The contractual service covers the customs clearance of alcohol at the port of entry where duty, VAT and excise duty must be paid. A customs clearance of alcohol for free circulation with a subsequent transport of alcohol under the excise duty suspension regime is not possible. The customs clearance in Germany and the subsequent transport to another EU member state is not part of the service.
The delivery of spirits or liqueurs to persons under the age of 18 is not allowed. The delivery of other alcoholic beverages to persons under the age of 16 is also not allowed. The shipper or seller is responsible to check the age of the buyer.
Alcoholic beverages are subject to excise duty. Excise duty applies usually on the amount of beverage and the percentage of alcohol. The following information must be shown on the invoice: % alcohol + quantity in Litres + clear description of the product.
Additional rules apply on the import of wine and wine products. Please check under wine.
All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.
Shipper needs to provide the following documentation:
Invoice with the scientific name and CITES certificate.
Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).
Alternative arrangements are in place, but expect transit delays if the normal planned flow of the package is via Dubai, United Arab Emirates. Time in Transit may be extended due to solution found
Personal Effects are classified as used items intended for the consignee's personal use. Any items intended for any other use, such as wholesale or retail sales, business purposes, or for distribution are not considered personal effects and cannot be shipped on this basis. "Personal Effects" must be clearly stated on the invoice and goods description.
German regulation states that the items must be for personal use
Personal effects can be imported for several reasons. Different customs procedures and requirements may apply
Permanent Relocation
Persons relocating permanently can import their personal effects without paying duty and VAT. The duty and VAT exemption is limited to personal effects (for example, household goods, clothing) older than six months. Additional documents required to be presented by the consignee are:
Temporary Relocation
Persons relocating temporarily (for example, studying at a university) can import their personal effects without paying duty and VAT. The duty and VAT exemption is limited to personal items but can include new items for personal use. For high value goods a security deposit for the amount of potential duty and VAT might be raised by customs and will be refunded when returning to the home country or territory. Additional documents required to be presented by the consignee are:
Luggage
Persons sending their personal effects separately can import their personal effects without duty and VAT.
For non EU residents please see information under 'Temporary Relocation'.
For EU residents returning from a journey into a non EU country or territory the luggage can be imported without paying duty and VAT. The facilitation is limited to the used items for personal use only. For items bought abroad duties and taxes apply. Customs may inspect and check the goods. Commodities otherwise restricted or prohibited (for example, medicine, food supplements) cant be shipped within luggage. Additional documents required to be presented by the consignee are:
Phytosanitary Certificates are only accepted by German authorities when the issuing authority of the export country or territory includes complete and all necessary information in the Certificate. An inspection is required by the Health Department and additional charges will apply.
Certain plants which are also classified as food (for example, fruits, nuts, spices) are subject to additional restrictions. For further information please see 'Food'. The U.S. Department of Agriculture (USDA) requires, prior to exportation, a Phytosanitary inspection for certain plants, parts of plants, or seeds. This inspection may incur an additional cost.
Plants mentioned in the Convention on International Trade in Endangered Species (CITES), for example, must be accompanied by a valid CITES Certificate.
Based on the regulation, controls must be performed at the point of introduction into the EU by the competent authorities. They include documentary checks on all consignments and identity or physical checks (including laboratory checks) on 10% of the consignments. All consignments of kitchen tableware (HS code 3924 1000) originated or consigned from China or Hong Kong must be accompanied by a declaration confirming that it meets the requirements concerning the release of primary aromatic amines and formaldehyde. The declaration shall be accompanied by a laboratory report that the consignments fulfill the requirements.
The goods and declaration must be examined at the first point of introduction into the EU.
The consignments shall be notified at the first point of introduction at least two working days in advance.
Our main points of entry (Cologne, Germany and East Midlands, United Kingdom) are not competent to perform the checks and forwarding under bond is prohibited without the checks. Products covered by the new regulation and destined to the EU can't be accepted by UPS. Exporters should clearly state on the invoice the material and the country or territory of origin of plastic kitchenware to avoid holds on commodities not subject to the regulation.
The KPCS is a joint government internationally recognized certification system that imposes extensive requirements on its members to enable them to certify shipments of rough diamonds as conflict-free and prevent conflict diamonds from entering legitimate trade.
According to EU regulation 2009/669/EC, tea from China is subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state. The customs office responsible for our import sites are not defined as DPE. Commodities subject to import controls at a DPE cant be imported with UPS. Please also see "Food" in "Commodity Specific Stipulations" below.
For commercial importation of tobacco products, excise duty has to be paid prior to import. With paying the excise duty the importer gets the tax stamps. The tax stamps have to be affixed to the products in the export country or territory.
Smokeless tobacco ("Snus") - The commercial import of "snus" is forbidden in the whole of the EU, with the exception of Sweden.
The import of wine and wine products is also regulated by a market organization of the European Union with rules on labelling and presentation of wine and additional documentation. The Importation of wine and wine products are subject to the presentation of a:
Certificate showing drawn up by a competent body, included on a list to be made public by the Commission, in the products country or territory of origin.
An analysis report drawn up by a body or department designated by the products country or territory of origin, in so far as the product is intended for direct human consumption.
No certificate or analysis report need be presented for products originating in and exported from third countries or territories in labelled containers of not more than five litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres.
The labels of wine and wine products have to show some the following compulsory particulars like the category of the product (e.g. wine, sparkling wine, liquor wine), the protected designation or protected geographical indication if the wine has such a protection, the actual alcohol strength by volume, an indication of provenance, an indication of the bottler or an indication of the producer or vendor in case of sparkling wine and other product categories of sparkling wine.
The rules are laid down in EU regulation 2009/491. The regulation can be checked on the EU website http://eur-lex.europa.eu/homepage.html
Saturday Delivery Available: Yes
Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.
Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.
Write "diplomatic goods" on the invoice to expedite Customs clearance. A contact person and telephone number at the embassy should be stated on the invoice.
Customs does not charge duty or taxes for diplomatic shipments.
Allow an additional 2 or 3 days for Customs clearance.
Inward Processing Relief (repair, processing and return)
The customs procedure of inward processing is used for goods which will be repaired inside the European Union and re-exported after repair. Under this import procedure the goods stay under customs control until re-exportation under customs control.
The importer is obliged to re-export the items during the determined period granted for repair within the import declaration for inward processing. If the deadline for re-export is exceeded duty and VAT become due. Customs inspections with both import and re-export clearance is most likely.
Customs will not permit this procedure if goods are exempt from duty according to the tariff code and the importer can deduct the import VAT as deductable input VAT at his finance department (Business).
If the goods are exempt from duty and the VAT can be deducted as input VAT (Business) the procedure of free circulation might be the more favorable procedure to the importer as no additional charges apply and the goods are not under customs control.
To apply the inward processing procedure the invoice must clearly state that goods are being imported for the purpose of repair or processing.
Additional charges apply.
Military Personnel
Duty and tax do not apply for shipments of military personnel of the U.S. Armed Forces into Germany with a Form AE 550-175A. However, according to legislation, a courier company (UPS) may not represent the consignee at Customs using Form 550 175A, only the consignee or a representative of the US Forces can enter the customs declaration at the customs office at Cologne Airport. The only exception exists for shipments sent because of relocation of an Army member. Alternately UPS can enter customs declaration for military personnel into free circulation if consignee agrees to pay duty and taxes. In this case consignee must then provide UPS with a written authorization (POA). The customs declaration must be made within 20 days after the shipment arrives in Germany. UPS automatically returns the shipment after 19 days at shipper's expense if the declaration is not made before the expiration of this deadline.
For further information, see the internet link of the U.S. Army Headquarters in Europe:
http://www.hqusareur.army.mil/opm/customs.htm
Imported goods from non EU countries on wood pallets and in wood packaging.
The wood pallets and wood packaging must be marked in a visible location on each article, preferably on at least two opposite sides of the article, with a legible and permanent mark that indicates that the article meets the requirements of this paragraph. The currently approved format for the mark is as follows, where XX would be replaced by the country or territory code, 000 by the producer number, and YY by the treatment type (HT or MB).
Outward Processing Relief (Goods re-imported after repair)
In order to qualify for any exemption from duties and taxes when re-importing repaired goods, the initial export declaration must have been the outward processing procedure. The initial export documentation needs to be available for the re-import declaration. Without these preconditions only declaration into free circulation is possible, duty and VAT will be payable on the value of the goods in addition to any repair costs.
Provided the correct initial export documentation is available no duty or VAT applies for a warranty repair when re-importing. When charges occur to the re-importer for the repair and / or repair parts / labor costs etc., duty and VAT will be raised on these charges only.
The invoice must clearly state "return after repair", the type of repair (warranty repair or charges for repair), also the value of the commodity before repair, as well as any charges to re-importer. Customs inspections with both export and re-import clearance are likely.
Import delays and accessorial charges will apply.
VAT charges only apply if goods have been sold to a third party before being returned.
The invoice should state "Return Goods" and the reason for return. Customs inspection with re-import clearance is most likely. Import delay and accessorial charges will apply.
Goods imported with the customs procedure of temporary importation are subject to the provision of a security. The security covers duty and taxes and will be calculated on the base of the customs value used for a declaration for free circulation. The security has to be paid on deposit by the importer cash on delivery. The security will be reimbursed by customs when re-exporting the goods under customs control. Customs inspections with both import and re-export clearance are likely.
UPS does not offer the service of clearance under the Temporary Import Procedure. The goods have to be declared into free circulation, duty and tax apply. Forwarding under bond to another customs broker assigned by the importer is possible. Additional charges apply.
The RoHS directive is closely linked with the Waste Electrical and Electronic Equipment Directive (WEEE) 2002/96/EC which sets collection, recycling and recovery targets for electrical goods.
These directives will ban the placing on the EU market of new electrical and electronic equipment containing more than agreed levels of lead, cadmium, mercury, hexavalent chromium, polybrominated biphenyl (PBB) and polybrominated diphenyl ether (PBDE) (PBB and PBDE are flame retardants used in some plastics).
Manufacturers (and distributors and individual sellers) will need to understand the requirements of the RoHS/WEEE Directives to ensure that their products, and their components, comply. Goods falling under these categories do not require any accompanying documentation for importation.
For more information on the EU directives, please check the following European Union web link or contact your local chamber of commerce:   http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf
Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but taxed is raised.
This regulation does not apply to alcoholic beverages, tobacco and perfume.
Convert metric quantity for weight, length, and area.
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