Customs for import and export: declared correctly, released quickly
Whether your goods arrive by air, by sea or by truck: we take care of the customs declaration, calculate duties and taxes in advance and keep every document digitally in your shipment file. You can book customs on its own or together with AIRselect and SEAselect.
Import clearance: your goods released quickly
We declare your shipment to customs via ATLAS import, calculate duty and import VAT in advance and make sure the goods are released without long waiting times: at the airport, at the seaport or at your site.
What you provide
- Commercial invoice with description of goods, value and Incoterm
- Packing list with number of pieces and weights
- Transport document: AWB, bill of lading or CMR
- Your company’s EORI number
- Customs power of attorney for Logselect
- If available: proof of preferential origin, licences, certificates
Good to know
- The customs value is the price of the goods plus freight and insurance to the EU border.
- Charges: duty according to TARIC, import VAT of 19 % or 7 %, and where applicable anti-dumping duty and excise duties.
- In Germany every line item needs an 11-digit commodity code.
- CBAM goods such as iron, steel, aluminium, cement and fertilisers: above 50 tonnes a year only as an authorised CBAM declarant.
What Logselect takes care of
- Review of documents and tariff classification
- Calculation of duties and taxes before arrival
- Customs declaration as direct or indirect representative
- Payment via your deferment account or through us
- Tax assessment and documents stored digitally in your shipment file
Export clearance with the exit notice for your VAT exemption
We file the electronic export declaration in ATLAS export, obtain the export accompanying document and follow the shipment until the exit notice is issued. You need it as proof for the VAT-exempt export supply.
What you provide
- Commercial invoice and packing list
- Commodity code (8 digits) or a precise description of the goods
- Country of origin of every item
- EORI number and customs power of attorney
- Information on licence requirements, such as dual-use
Good to know
- From a value of €1,000 or 1,000 kg the electronic export declaration is mandatory.
- Two-step procedure: customs office of export where the exporter is based, customs office of exit at the EU border.
- Customs does not accept generic terms such as “spare parts”; the description must be specific.
- Country of origin, carrier and the registration of the means of transport are mandatory.
What Logselect takes care of
- Export declaration and export accompanying document
- Alignment with the airline’s or shipping line’s cut-off
- Monitoring until the exit notice, stored as PDF
- Follow-up if the exit is not confirmed, and alternative proof
- Certificates of origin via the chamber of commerce
Transit T1 and T2: forwarding goods without clearing them
If your goods are to be cleared inland, in your customs warehouse or in another EU country, we open a transit procedure in NCTS. Duty and import VAT are then only due at destination.
What you provide
- Transport document and commercial invoice
- Customs office of destination or the consignee’s address
- Description and value of the goods for the guarantee
Good to know
- T1 applies to non-Union goods, T2 to Union goods travelling through third countries.
- A guarantee must be provided for the duties and taxes during transport.
- The goods must be presented at destination within the time limit set by customs.
- The procedure also covers Switzerland, Norway, the United Kingdom and Türkiye.
What Logselect takes care of
- Opening the transit procedure at the airport or seaport
- Providing the guarantee
- Monitoring until the procedure is discharged
- Subsequent clearance at destination
Using preferences: less or no duty with proof of origin
The EU has free trade agreements with many countries. If you prove preferential origin, you pay less or no duty in the country of destination. We check which proof applies and prepare it.
What you provide
- Supplier’s declarations from your suppliers
- Bill of materials with the commodity codes of the inputs
- For statements on origin above €6,000: REX number or approved exporter status
The key proofs
- Movement certificate EUR.1 or EUR-MED
- Statement on origin on the invoice, up to €6,000 without registration
- Long-term supplier’s declaration, valid for up to two years
- Non-preferential origin: certificate of origin from the chamber of commerce
What Logselect takes care of
- Checking the agreement and the rules of origin
- Issuing EUR.1 certificates and statements on origin
- Requesting and managing supplier’s declarations
- Claiming the preference on import
Export control and sanctions: checked before the goods move
Dual-use items, military goods and countries under embargo require licences. We check the goods, the consignee and the country before we book.
What you provide
- Technical description or data sheet
- End user and end use, with an end-use statement if required
- Existing BAFA licences or notices of non-requirement
The rules
- Dual-Use Regulation (EU) 2021/821, list of items in Annex I last updated on 15 November 2025
- German export list for military goods
- EU and UN sanctions lists, and US lists where US content is involved
- Extensive export bans for Russia and Belarus, also via third countries
What Logselect takes care of
- Sanctions screening of all parties
- Determining the control list number together with you
- Correct coding in the export declaration
- Flagging licence requirements and support with the BAFA application
Customs warehousing, processing and temporary admission
Not every shipment has to be cleared straight away. With the right customs procedure you save duties or pay them later.
What you provide
- Planned storage time, processing or re-export
- Existing authorisations
- For trade fairs and samples: list of goods with values
The procedures
- Customs warehouse: duties only when goods are released for free circulation
- Inward processing: process non-EU goods duty-free and re-export them
- Outward processing: repair outside the EU, duty only on the added value
- Temporary admission and ATA carnet for trade fair goods, samples and professional equipment
- Procedure 42: import followed by a supply to another EU country, without German import VAT
What Logselect takes care of
- Choosing the right procedure
- Declaring and discharging the procedure
- Applying for the ATA carnet via the chamber of commerce
- Clearance of returned goods
All customs services at a glance
| Service | System or authority | Key documents | Result |
|---|---|---|---|
| Import | ATLAS import | Invoice, packing list, transport document | Duty and import VAT |
| Export | ATLAS export (AES) | Invoice, export accompanying document | Exit notice as VAT proof |
| Transit | NCTS | Transit accompanying document | Guarantee required |
| Origin | Chamber of commerce, REX | EUR.1, statement on origin, supplier’s declaration | Preferential duty at destination |
| Control | BAFA, sanctions lists | Data sheet, end-use statement | Licence before shipping |
| Procedures | ATLAS | Authorisation, ATA carnet | Duties later or not at all |
For all imports into the EU: an entry summary declaration (ENS) must also be filed in ICS2 before arrival. With AIRselect and SEAselect we take care of it.
Frequently asked questions about customs
Do I need an EORI number?
Yes. Anyone importing goods into or exporting goods from the EU needs an EORI number. It is applied for online and free of charge at the German Central Customs Authority.
Direct or indirect representation: what is the difference?
With direct representation we act in your name, and you are the debtor. With indirect representation we act in our own name on your behalf and are jointly liable with you. It is required when the consignee is not established in the EU.
How are duty and import VAT calculated?
Duty is the customs value multiplied by the TARIC duty rate. Import VAT is charged on the customs value, the duty and the transport costs to the first place of destination in the EU.
What has changed for low-value consignments?
Since 1 July 2026 the €150 duty exemption no longer applies to distance sales to consumers via IOSS or by post. Instead a flat duty of €3 per tariff line applies, as an interim rule until 1 July 2028. The EU is also introducing a handling fee for low-value consignments. B2B shipments follow the general rules.
What does CBAM mean for my imports?
CBAM is the EU’s carbon border adjustment for iron, steel, aluminium, cement, fertilisers, hydrogen and electricity. The definitive phase has applied since 2026: anyone importing more than 50 tonnes a year needs authorisation as a CBAM declarant. The first annual declaration for 2026 is due by 30 September 2027.
Goods to clear or a customs question?
Send us the invoice, type of goods and route. We check the requirements and send you a quote.