Definition and meaning of importation
Die Importation legally refers to the bringing of goods from a third country into the customs territory of a particular country or economic area. In particular, within the European Union (EU), the term importation must be distinguished from the so-called “transfer” or “intra-Community supply.” The concept of importation is of central importance for customs, tax, and foreign trade law. The process of importation triggers different legal consequences, especially regarding the collection of customs duties, import taxes, and the application of import prohibitions or restrictions.
Legal foundations of importation
Customs-related aspects
Customs Code of the European Union (UCC)
The importation of goods into the European Union is governed by the Union Customs Code (UCC). According to this, a good is considered imported as soon as it crosses into the customs territory of the Union and is covered by one of the customs procedures as defined by the UCC. Within the customs process, the declaration of goods, inspection by customs authorities, and release to free circulation are especially significant.
Declaration and processing
Importation usually requires a customs declaration in advance. This may be submitted in writing, electronically, or in some cases orally. The customs authority checks the declaration for completeness, accuracy, and compliance with import regulations. Only after the customs procedure is completed and any customs duties or import taxes are paid may the goods enter the economic cycle.
Tax law aspects
Import VAT
The importation of goods from third countries generally gives rise to Import VAT (import VAT – EUSt). The resulting tax essentially corresponds to value added tax but serves to ensure the fiscal equal treatment of imported goods with domestically produced products. The tax base for import VAT is the customs value plus any customs duties and excise taxes.
Other types of taxes
For specific types of goods, such as alcohol, tobacco products, or mineral oil products, additional national excise taxes may apply upon importation. The relevant tax laws of the importing country determine the assessment and amount of these charges.
Foreign trade law regulations
Import licenses
The importation of certain goods may require a import license to be presented. This applies in particular to strategically important or sensitive goods, such as dual-use goods, arms, certain chemicals, or products related to species protection. The license requirement regularly results from national or European foreign trade regulations.
Import restrictions and prohibitions
In addition to licensing requirements, there are also import bans und import restrictionsthat, for example, serve to protect public security, health, the environment, or cultural assets. Examples include bans in the areas of narcotics, hazardous waste, or certain foods.
Process and procedure of importation
Import declaration
The declaration of imported goods follows a standardized procedure, in the EU in particular via the ATLAS system. Details required include the type of goods, quantity, customs tariff number, country of origin, and value of the goods. Declaration is mandatory and forms the basis for all subsequent inspections and for the assessment of import duties.
Inspection and control
The customs authorities carry out random or targeted inspections of imported goods. This may include verifying documents, means of transport, and – if necessary – the goods themselves. The aim of these checks is to ensure compliance with customs, tax, and foreign trade regulations.
Release for free circulation
Only after the declaration has been submitted, all duties have been paid, and any other requirements (such as submission of licenses or certificates) have been met, can the release for free circulation take place. The goods are then considered to be fully imported and are available for the economic cycle.
Legal consequences of importation
Creation of tax liability relationships
Importation regularly gives rise to tax liabilities for customs duties, import VAT, and where applicable, other taxes. The obligation arises generally with the declaration or the physical transfer of goods into the customs territory.
Sanctions for violations
Violations of import regulations, such as failure to declare goods or circumventing permit or licensing requirements, can be prosecuted as administrative offences or criminal offenses . Possible sanctions include fines, confiscation of imported goods, and, in serious cases, prison sentences.
Importation in the international context
International trade agreements and customs preferences
Importation processes are often governed by international trade agreements which provide for customs relief or preferences, provided that certain rules of origin are met. Examples include free trade agreements, preferential agreements, and WTO law.
Special import procedures
Alongside the standard procedure, there are special procedures such as inward processing, customs transit und customs warehousing procedures, which offer specific requirements and reliefs for certain goods movements. Different import formalities apply under these procedures as long as the goods have not been released for free circulation.
Distinctions and special features
Import versus intra-Community acquisition
In intra-EU trade, the movement of goods between Member States is not considered an import but an intra-Community acquisition. Importation refers exclusively to the movement of goods from third countries.
Digital goods and services
The import of digital goods and electronic services is subject to different tax rules, as there is no physical border crossing of a good. Here, taxation at the place of destination is particularly relevant.
Conclusion and summary
Importation is a fundamental concept in international trade and affects numerous areas of law, including customs, tax, and foreign trade law. Every import is subject to extensive regulations designed to protect economic, security, and societal interests. Proper execution of import processes and full compliance with all relevant laws and regulations are essential, as violations can result in significant legal and financial consequences.
Frequently Asked Questions
What permits or licenses are required for the import of certain goods?
For certain types of goods, especially those regulated for reasons of health, environmental, or consumer protection, special permits or import licenses from the competent authorities are required. Examples include pharmaceuticals, chemicals, foodstuffs of animal origin, or hazardous goods. The relevant legal provisions can be found in the Foreign Trade and Payments Act (AWG), the Foreign Trade and Payments Ordinance (AWV), European regulations, and sector-specific laws (e.g., the Food and Feed Code – LFGB or chemical law). The requirement for a license may also result from international embargoes or customs regulations. Companies and private individuals must check before importing whether their goods fall under such regulations and obtain the necessary documents in due time from the competent authority, such as the Federal Office for Economic Affairs and Export Control (BAFA) or the Federal Institute for Risk Assessment (BfR). Non-compliance may result in administrative offenses, fines, or even criminal consequences.
What customs documents must be submitted upon importation?
Within the scope of the legally required customs declaration, the Single Administrative Document (SAD), also known as form 0737 or “Einheitspapier,” must be presented in particular. In addition, supplementary documents are often required, such as the commercial invoice, bill of lading, where applicable certificates of origin, preference certificates (such as EUR.1 or a supplier’s declaration on the invoice), as well as any monitoring documents for certain categories of goods. For imports into the European Union, electronic declaration via the ATLAS system (Automated Tariff and Local Customs Clearance System) is mandatory. The documentation requirements result from the Union Customs Code (UCC) and the related delegated and implementing regulations. Missing or incorrect documents may lead to rejection of the goods, delays in clearance, additional claims for customs duties and taxes, or severe penalties.
What obligations exist in relation to import VAT?
For the import of goods from third countries (outside the EU), import VAT (EUSt) is generally incurred, with the tax basis usually determined by the customs value and any additional costs related to the import. The EUSt is collected by the customs authority and corresponds in principle to German VAT (currently 19% or 7% for reduced-rate goods). By law, the declarant (importer) is typically liable for payment, though different responsibilities may apply depending on the customs process used and delivery conditions. For companies entitled to input tax deduction, it is possible to reclaim the import VAT provided the goods are imported for business purposes. The requirement to submit an import declaration is mandatory; violations may result in default interest, fines, or criminal consequences.
What liability risks exist for violations of import regulations?
Legally relevant violations of import regulations, such as the entry of prohibited or license-required goods into free circulation without the necessary permits, can entail various liability and sanction mechanisms. These include in particular fines, confiscation of goods, the imposition of administrative penalties, or, in severe cases, even criminal sanctions (prison or monetary fines according to §§ 372 and 373 AO as well as the Foreign Trade and Payments Act). For companies, liability generally applies to the managing director or those appointed to handle customs clearance, who are responsible for the proper organization and monitoring of import transactions (compliance obligation). Through so-called delegation and monitoring duties, violations by individual employees may be attributed to the company or management.
How are import bans and restrictions legally regulated?
Import bans and restrictions are based on national, European, and international legal sources. They concern, for example, weapons, narcotics, protected animal and plant species (CITES), cultural goods, counterfeit products, as well as goods from particularly sensitive economic sectors. The relevant laws include the Foreign Trade and Payments Act (AWG), the Weapons Act, Chemicals Prohibition Ordinances, EU embargo regulations, and other specialized laws. Some are absolute bans (importation completely prohibited), others are subject to licensing or other restrictions such as quantity limits. Compliance is monitored by customs authorities and, where applicable, in cooperation with other federal agencies (e.g., BfArM, BfN, BAFA).
What role does the customs tariff play in importation?
The so-called Common Customs Tariff of the European Union (TARIC) determines the applicable rate of duty and, where applicable, trade or agricultural policy measures for the importation of goods into the EU. The correct customs tariff number (CN code) is legally decisive both for the applicable rate of duty and for examining licensing and monitoring requirements, agricultural compensation payments, or anti-dumping measures. Incorrect classification may result in subsequent collection of duties, fines, or other penalties. In case of doubt, it is recommended to obtain binding tariff information (BTI) from the customs authority to avoid liability risks.
What deadlines and procedures must be observed in the import process?
Import processes are subject to legally prescribed deadlines and formal requirements. According to the Union Customs Code, the import declaration must in principle be filed electronically with the customs office at the border at the latest upon presentation of the goods. For clearance for release for free circulation (or other procedures such as customs warehousing, inward processing, etc.), the corresponding specialized procedure must be followed. Failure to comply with reporting or clearance deadlines may result in legal consequences such as default interest, destruction of the goods, or administrative measures. The periods may vary depending on the type of goods, procedure selected, and possible post-clearance audits – companies are legally obliged to keep informed and organize their processes accordingly.
