Certificate of Origin

A certificate of origin is not required for the import clearance of textiles.

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:

• Must be an original form
• Must contain the shipper's original signature in ink
• Must be issued by the Chamber of Commerce
• Must contain a seal or watermark in the paper
• Must provide a detailed description of the goods. General descriptions of goods, such as "clothes" or "garments," will not be accepted.

Declaration of Conformity

Declaration of Conformity (CE marking)
The European Community require certain standards on product safety for certain types of goods. The range of products covered by the directives must comply with the applicable directives when it is placed on the community market for the first time or put into use. Placing on the market in the meaning of the directives is the action of making a product available for the first time, either for payment or free of charge. 'Putting into service' takes place at the moment of first use within the Community by the end user (for example, produced for own use of the importer).

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".

Free Trade Agreements

Bilateral free trade agreements or unilateral autonomous preferential agreements allow the import clearance of certain products with a reduced duty rate or with a full duty exemption. The products benefiting from the preferential treatment must fulfil the necessary rules of originating in a country or territory covered by the preferential trade agreement.

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.

Import License

Customs may require an import license for certain products from certain countries or territories, depending on the harmonized tariff code.

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.

Miscellaneous

The EU-Canada Comprehensive Economic and Trade Agreement (CETA) is a trade agreement between the European Union (EU) and Canada. Under this agreement duty rates on traded goods can be reduced or eliminated.

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)

MSDS-NON DG

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

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.

Product Safety

Market Surveillance
Market Surveillance is organized and performed at national level. Each member state is responsible for surveillance activities on its territory. Customs authorities are usually part of the market surveillance activities. On customs request the "Declaration of Conformity" has to be provided by the shipper, the manufacturer or his assigned representative in the EU or the importer.P> Declaration of Conformity
The Declaration of Conformity (DoC) is a document in which the manufacturer, or his authorized representative within the EU, indicates that the product meets all the necessary requirements of the directives applicable for the specific product. The DoC shall contain the name and the address of the manufacturer along with information about the product (for example, brand and serial number). The DoC must be signed by an individual working for the manufacturer or his authorized representative.

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:

• toys
• electronic equipment
• radio & telecommunication equipment
• medical devices
• sunglasses
• chemical substances
• measuring devices
• pressure equipment
• pyrotechnic articles

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.

No Information found on this topic for the selected country or territory.

Clearance Comments

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.

Customer Service Contact

Please address any general Brokerage related inquiries direct to our generic email account [email protected], if the shipment is still in the Customs clearing process, or to [email protected] if the shipment has already been released from Customs or for any non-shipment related inquiries on any Brokerage issues.

Door-to-Door Delivery

Germany offers door-to-door delivery except to the following postal codes/towns where deliveries are made by islands forwarding agents:

18565-Hiddensee	25952-25956-Norddorf, Amrum	26476-26486-Wangerooge
25846-25849-Pellworm	25961-25980-Westerland, Sylt	26533-26548-Norderney
25859-Hallig Hooge	25985-25992-List, Sylt	26557-26571-Juist
25863-Langeness	25993-25996-Wenningstedt, Sylt	26572-26579-Baltrum
25869-Gröde, Hallig	25997-Hörnum, Sylt	26737-26757-Borkum
25929-25938-Wyk auf Föhr	25998-25999-Kampen, Sylt	27483-27498-Helgoland
25940-25943-Wittdün, Amrum	26453-26465-Langeoog	27499-Insel Neuwerk
25946-25949-Nebel, Amrum	26466-26474-Spiekeroog

Duty and Taxes

Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.

Exhibition Goods

There are very detailed Customs regulations regarding temporary importation of goods for exhibitions that need to be followed in regards to classification of the goods. Please note, UPS does not offer the service of clearance under the temporary import procedure, Germany Brokerage can only clear the exhibition goods into free circulation, which means that duty and tax will be payable. In order to avoid possible delays in delivery due to payment issues in the destination country or territory,the UPS billing option should preferably be Free Domicile.

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.

Post Office Boxes

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Service is provided to and from every address in the country or territory, except for Busingen, postal codes 78263, 78264 and 78266. This town is a part of Germany which is geographically enclosed from Switzerland. Due to customs law regulations, it is impossible to provide pickups and deliveries directly to this city.

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.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Rest Days:

Saturday, Sunday, and official holidays.

GMT:

Spring +0200/ Fall +0100

Language:

German

Currency:

European Monetary Unit (Euro)(EUR)

Shipping Charges

• Shipping charges can be billed to the shipper, receiver or a third party.
• When billing the receiver, either the shipper or receiver's account number is required.
• When billing to a third party, the third party's name, country or territory and account number are required.

Duties and Taxes

• Duties and taxes can be billed to the shipper, receiver or a third party.
• When billing a third party, the third party's name, country or territory and account number are required.
• If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.

Third-Party Billing

• Please note the following third party billing exceptions:
  • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).

Payment Methods

• When paying by credit card, check, or cash, only the shipper can be billed the shipping charges

Split Duty And VAT (SDV)

• The freight and duties can be billed to the shipper or a third party
• The taxes can be billed to the receiver or a third party
• A surcharge will be applied for the SDV billing option

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.

Animal Products

Products Of Animal Origin are goods which contain at least partly material derived from the body of an animal. These products can be divided in food or non-food.

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).

Antiques

Antiques can be cleared with a duty rate of 0% and with the reduced VAT rate if they are proven older than 100 years.

Artwork

Original artwork (for example, paintings, drawings, sculptures) can be imported with a duty rate of 0% and with the reduced VAT rate.

Dairy

Cheese, milk, and milk products are considered Animal Products.

For additional information please see 'Animal Products' and 'Food'.

Exhibition Goods

Goods which are destined for an exhibition may be subject to duty & tax. There are very detailed Customs regulations regarding goods for exhibitions that need to be followed by German Brokerage in regards to classification of the goods. It is solely the decision of German customs if import charges must be paid. Hence, shipments for exhibitions - which are normally time sensitive - should preferably have UPS Billing Option "Free Domicile" in order to avoid possible delays in delivery due to payment issues in the destination country or territory. Even if the billing option is Free Domicile it is highly recommended that shippers attach a confirmation that they are willing to pay the German import charges in case they incur. This will help to avoid clearance and delivery delays.

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.

Fish and Fish Products

Fish and fish products are considered Animal Products. For additional information please see 'Animal Products' and 'Food'. For smoked salmon, see also 'Smoked Salmon'.

Food

Certain food products (for example, figs, nuts, spices) are subject to inspection at authorized customs offices only. They can not be imported at the UPS import site. They must be returned or forwarded under bond to another customs broker assigned by the importer. Additional costs apply.

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.

Food Supplements

Customs classifies certain food supplements as medicine, especially vitamins with higher dosage than twice the recommended daily allowance and other products with physiological effects.

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'.

Hazardous Materials

UPS provides International Dangerous Goods service for shipments between the U.S. and selected European countries or territories by contract only.

Accessorial charges of US$40.00 apply as follows:

Hazardous Materials Class 9 (HAZ)

Hazardous Materials All Other Classes (HAN)

Honey

The European Union (EU) has placed an import ban on Honey from certain countries or territories.

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.

For additional information please see 'Animal Products' and 'Food'.

Intercompany Data on CD-Rom/Disk

Shipments require an Invoice.

Meat

Meat is considered Animal Products.

For additional information please see 'Animal Products' and 'Food'.

Medicine

Individuals cannot import medicine. Only pharmacies can import medicine for private individuals, if they have received a doctor's prescription for the medicine from the private individual before ordering. The pharmacy must be listed as the importer and consignee. A pharmacy cannot be added as the importer while the shipment is clearing customs. Medicine shipments addressed to private individuals have to be returned or abandoned.

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.

Miscellaneous

For the cartridges apply the rules of the german pharmaceuticals act, independently of the substances (nicotine etc.). Every import of electronic cigarettes requires an examination by the health authority pharmacy.

Parts

The invoice must include a description of the part, the machine for which the part will be used, and a list of the part's components.

Samples

Samples of no commercial value can be imported free of duty and VAT under special circumstances. Samples marked or mutilated in a way that ensures the only use is a sample can be imported without duty and VAT in a number necessary for the purpose of testing. If the marking or mutilating is not reasonable (e.g. garments for a fashion show), samples up to 5 pieces and up to a maximum of 50 Euros per Commodity group can be imported without duty and VAT being charged. The term "Commodity group" means different qualities, colors and other differences customary in the trade except for the difference of sizes. Samples of no commercial value must be indicated as such on all export documentation.

Shoes

In order to avoid wrong customs declarations at import, it is mandatory that the exporter provide very detailed information about the shoes (for example, what kind of leather, what material used for soles and uppers, what kind of shoes (sport shoes, sandals, boots), who is to wear the shoes (children, women, men).

Smoked Salmon

A Health Certificate from the country or territory of origin must accompany shipments of smoked salmon. For U.S. shippers, obtain a Health Certificate by calling the Fish and Wildlife Department at 1-800-358-2104.

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.

Test Reagent

Most of modern test reagents for diagnostic research are built on antibodies which are generated from animal tissue. There are two types of antibodies, the monoclonal antibodies and polyclonal antibodies.

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).

Textiles

A certificate of origin is not required for the import clearance of textiles. The need of a certificate of origin for the import clearance was reversed on October 24, 2011.

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).

USB Sticks

Data shipments require an invoice with the character of the USB stick (storing intercompany data) and the value of the USB Stick.

Vitamins

Vitamins are considered medicine if the dosage exceeds considerably the limits based on the recommended daily allowance. For additional information please see Medicine.

Shipment value amount:

45.00 European Monetary Unit (Euro) EUR

Shipment type:

individual-to-individual

Exemption rule:

per person

Invoice

Non-document shipments to Germany must include 1 original and 2 copies of an invoice.

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):

Unacceptable	Acceptable
Apparel	Men's Shirts, Lingerie, Girls' Vests, Boys', Jackets
Auto Parts	Automobile Brakes, Windshield Glass for Automobiles
Electronics	Computers, televisions, CD Players, Walkmans, Tape Recorders, Mobile phones, Monitors, Printers
Gifts	Dolls, Remote Control Cars Household goods Plates, Dishes, Tableware

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

Paperless Invoice - Exports

UPS Paperless Invoice is available for small package exports from this country or territory.

Paperless Invoice - Imports

UPS Paperless Invoice is accepted by Customs for small package imports into this country or territory.

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.

Airline Tickets

Validated airline tickets only

Annual Reports

Must be for shareholders or for intercompany use only.

Bids

Blueprints

Must be for intercompany use or a bid invitation (such as architectural plans to obtain a contract inside the European Union) and have no commercial value.

Brochures

Must be non-commercial brochures or for intercompany use only

Business Cards

Document limit: up to 15 business cards

Checks

Must be personalized checks

Credit Cards

Personalized credit cards

Diplomas

Drivers License

Event Tickets

Tickets for events like stage performances, football matches or concerts can be sent as documents.

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.

Gift Cards

Plastic magnetic cards (similar to credit cards) with a specific value assigned/debited to the card to purchase food, goods, or other merchandise typically relating to only one specific business or retailer. Only up to 5 gift cards can be considered documents

Greeting Cards, Invitations

Must be personalized to be considered documents.
Non-personalized greeting cards and invitations are considered non-documents and require an invoice.

Manuals (Technical)

The number of manuals must be appropriate for the purpose and not be of commercial character.

Negatives

Must be negatives, slides, or printing films being sent to press or publishing agencies.
If the value includes press or editorial charges, the items are considered non-documents and require an invoice.

Newsletters (Company)

Document: intercompany shipments for intercompany use with no commercial value
Non-document: shipments from a publisher or printing company

Newspapers

Must be for non-commercial purposes

Stationery

Must be personalized stationery and have no commercial value. The amount (number of pieces) must be appropriate for non-commercial use.

Traveler's Checks

Must be personalized to be considered documents.

Visa Applications

UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Germany.

Alcoholic Beverages

Shipping of alcoholic beverages is only permitted ISC contract service.

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.

Cash Letters

CITES Shipments

Endangered plants and animals protected by the multilateral treaty of the Convention on International Trade in Endangered Species (CITES), must be accompanied by a valid CITES Certificate.

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).

Electronic Cigarette

Electronic Cigarettes can only be shipped with an International Special Commodities (ISC) contract.

Knives

Customs may inspect or restrict shipments of switchblades and long blades. Some knives are defined as weapons by German Weapons Law and could require an Import License. Contact the Brokerage Department for further information.

Lithium Metal Batteries

Shipments of Lithium Metal Batteries are prohibited on Emirates Airlines flights which UPS uses to this destination country or territory from various origins.

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

Live Animals

In addition to general guidelines under general restrictions to all countries or territories link, shipment of all vertebrates (Amphibians, Fish, and Reptiles with exception to Live Ornamental Fish) are prohibited between the countries or territories selected. For more details, please contact your ISC Coordinator.

Personal Effects

Customers must use an authorized UPS / MBE (Mail Boxes Etc) Store, UPS Customer Center or an ISC approved shipper to ship personal effects. The UPS Store, Mail Boxes Etc., UPS Customer Center and ISC approved shipper will be required to identify personal effect shipments on the shipping label by placing "ISC-Personal Effects" in the Reference Field of a UPS "smart" label or in the Special Instructions Field of a UPS waybill. They must also clearly indicate 'Personal Effects' shipment on the Commercial Invoice.

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

Medicine and food items are prohibited

Duties and taxes may be assessed

Personal effects may experience delays in time in transit

Prohibited articles listed in the UPS service guide cannot be accepted as personal effects

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:

• Official document stating the new address and residence
• Proof of residence in a third country or territory (minimum two years)
• A detailed list of content (for example, pro forma invoice) with the values of the commodities
• A formal declaration is required
• Accessorial charges may apply
• Personal effects may experience delays in time in transit
• Prohibited articles listed in the UPS service guide cannot be accepted as personal effects

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:

• Confirmation of the University stating that the person is enrolled at the University or employer contract
• Detailed list of items with their values
• Personal effects may experience delays in time in transit
• Accessorial charges may apply.

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:

• Proof of stay abroad (for example, flight ticket, hotel bills)
• Passport copy
• A detailed list of items with their values

Plants

According to the customs legislation, living plants, parts of plants, fruits, nuts, vegetables and seeds are considered to be plants. A Phytosanitary Certificate must accompany restricted plants.

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.

Plastic Kitchenware

The European Union (EU) has implemented specific conditions and detailed procedures for the import of plastic kitchenware (HS-Code 3924 1000 11) made of polyamide and melamine and originated in or consigned from China or Hong Kong (regulation 284/2011). Tableware (for example, plates, flatware, cups) are excluded from the restrictions. The reason for the new regulation were notifications and alerts by the European 'Rapid Alert System'- kitchen tableware was recognized which exceed the thresholds of aromatic amines and formaldehyde released into food.

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.

Tea

Tea from China

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.

Tobacco Products

All tobacco products are subject to excise duty. The import of tobacco products can only be accepted on a contractual base. The exact quantity of tobacco products has to be stated on the invoice.

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.

Wine

Wine and wine products are subject to excise duty. The excise duty is calculated based on the alcoholic strength by volume. The following information must be shown on the invoice : % alcohol + quantity in Litres + clear description of the product.

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.

Canada to Germany

• UPS Worldwide Expedited

• UPS Worldwide Express

• UPS Worldwide Express Plus

• UPS Worldwide Express Saver

• UPS WorldWide Express Freight

Embassy or Diplomatic

The Embassy in Germany must provide a special Customs clearance form (form 0349) in original.

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.

Government (Military)

Please refer to Military Shipments.

Government (Non-Military)

The invoice should state "Government Shipment" for faster Customs clearance. Normally no duty or taxes apply to these types of shipments. Typical delay is 2-3 days.

Inward Processing (Repair & Return)

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 Shipments

Shipments where the consignee is the NATO Armed Forces and is for NATO use require an Army Form 302 from the consignee (army). The invoice should state "Military Shipment" to make clearance easier. All shipments destined to the United States Armed Forces need an approval of the US Customs Clearance Office (CCO) prior to clearance. The COO issues the Army Form AE 302 for army goods only. Shipments destined to companies not covered by the NATO regulations have to be cleared as normal import shipments. Shipments destined to individual members of the NATO Armed Forces for their personal use need to be cleared within another procedure (see 'Military Personnel')

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

Other Shipment Types

Solid Wood Packing Material

A temporary emergency measure has been adopted by the European Commission. Certain coniferous solid wood packing materials are subjected to any of three specified treatments before it may import to the European Union, to prevent the introduction of pine wood nematode.

Packing cases, boxes, crates, drums & similar items, pallets, pallet collars, box pallets & other load boards whether or not used in the transport of objects are affected by this measure.

Wood packaging must be subject to one of the following treatments:

• Heat treated or kiln dried to a minimum core temperature of 56 degrees Celsius for at least 30 minutes in a closed chamber or kiln that has been tested, evaluated & officially approved for this purpose.
• Chemical pressure impregnation with an approved chemical in accordance with an official recognized technical specification.
• Fumigated with an approved chemical in accordance with an official recognized technical specification.

Packaging must display markings indicating where & by whom it was treated.

Certificates or forms of any kind are not required. Marking of the solid wood packing material is the only recognized compliance method for emergency measures.

Additional information & inspection companies contact numbers:

• CA: www.inspection.gc.ca/english/plaveg/for/woode.shtml or Canadian Food Inspection Agency 1-800-442-2342 or 613-225-2342
• CN: www.aqsiq.gov.cn or contact the State General Administration of the People's Republic of China for Quality Supervision, Inspection and Quarantine
• JP: www.pps.go.jp/english/eindex03.htm or Plant Protection Div. of the Ministry of Agriculture, Forestry & Fisheries 03-3502-8111 ext. 3832
• US: www.aphis.usda.gov/ppq/swp/eunmwp.html or USDA APHIS Export Services 301-734-4382

Outward Processing (after repair)

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.

Repaired Goods

For information please see 'Outward Processing Relief'.

Returned Goods

Goods being returned to Germany can be re-imported without applying duty and tax under the following conditions: The goods have not been repaired or worked on while being in export country or territory; they have been in export country or territory no more than three years; the re-importer can prove the export with the initial export documents.

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.

Solid Wood Packing Material

New requirements have been implemented for both small package and WWEF shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates in your country or territory.

Temporary Import

Within the customs procedure of temporary importation goods designated to be imported for a limited amount of time and remaining in the same state can be cleared without duty and VAT. The imported goods are often intended for exhibition purposes, testing purposes or presenting to potential customers. The goods may not be processed or changed while remaining in the EU. The goods remain under customs control till the re-export under customs control.

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.

WEEE and RoHS

The European Union implemented a directive restricting the use of certain hazardous substances in all Electronic & Electrical Equipment effective July 1, 2006. This directive is called the RoHS Directive (2005/618/EC), which stands for the Restriction of the use of certain Hazardous Substances in Electrical and Electronic Equipment.

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:  &nbsp http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf

Import value limits to Germany

Deminimis Value

Private Shipments

VAT - The limit whereby VAT will not be charged remains at 22.00 European Monetary Unit (Euro). Shipments with a value above 22.00 EUR need to be Customs cleared as a formal entry.

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.

VAT - The limit whereby VAT will not be charged remains at 22.00 European Monetary Unit (Euro). Shipments with a value above 22.00 EUR need to be Customs cleared as a formal entry.

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.

Maximum weight:

70 kg (150 lbs.) per package

Maximum length:

274.00 cm (107.9 in.)  per package

Maximum dimensions:

419 cm (165 in. ) per package

Length and girth combined

Convert metric quantity for weight, length, and area.