Export / Import Duty
The customs borders within the EU have been abolished, with the establishment of the common market customs duty inside the community is no longer charged. Additionally, no customs duty is levied on trading with countries with a preferential status if corresponding evidence of preference (movement certificate EUR.1 or a corresponding declaration on the commercial invoice) can be provided.
Customs duties still exist in trade with third countries such as USA or Japan. The customs duty is charged at the customs office of import at which the goods are to be cleared for free circulation. If the value of the goods exceeds 10,000 euros, then as well as the entry summary, a declaration of value (form 0464 registering details about the customs value) must be submitted. If no third country customs duties are charged on the goods, the declaration is not necessary.
The declaration of value is the basis for charging duty. As a basic rule, the purchaser of the goods has to submit the declaration. This can be done by proxy however. The declaring person must have his seat in the customs zone of the EU and be able to provide corresponding documents such as commercial invoice and transport documents.
Even when goods are imported on consignment, a declaration of value is necessary with the expected sales prices or documents from which the value of the goods is evident.
In the meantime, the EU Commission has set up a databank on the internet which lists the import customs duty. To use this, however, one needs the customs tariff number or knowledge concerning details of the goods in question.