You come from a non-EC country (outside the EU) and travel to Germany - on holidays or a business trip. What do you have to consider?

Day after day many people cross the border of the Federal Republic of Germany. While doing so they are accompanying a multitude of different goods.

What role does the German Customs Administration play nowadays?
What is its place in the modern administration of our government, within the context of Europe and in the progressive globalization of economic, political and social processes?
This brochure is intended to answer these and other questions.

The Customs administration offers a procedure for border seizure if goods entering the european union infringe rights of rights-holders. The infringed rights can e.g. be trademarks, copyrights, designs, patents and others.

Transaction taxes are taxes that are levied on legal or economic transactions. With the introduction of the aviation tax, the customs administration is being tasked for the first time with the administration of a legal transaction tax.

The Posted Workers Act obliges both employers with registered seat in Germany and employers registered abroad (including any sub-contractors acting under bilateral agreements) as well as lenders and hirers of labour to comply with certain minimum requirements of working conditions. In certain industries, employers and lenders must guarantee conditions agreed by collective bargaining. At least a minimum wage must be paid in the care sector. In addition, employers, lenders and hirers are subject to other, differing obligations. Both workers posted abroad and workers regularly employed within Germany are entitled to a minimum standard of working conditions.

In Germany the customs registration number shall be used as identification number.

The importation and exportation of certain goods is restricted and possible only under certain conditions (e.g. previous permission).

If the applicant wants to use customs procedures with economic impact in more than one european country (e.g. if the operation is supposed to be completed in another member state), the so-called "Einzige Bewilligung" may apply.

From 1 January 2011 on the economic operator shall be obliged to lodge electronic entry or exit summary declarations for goods imported into the Community customs territory or exported from there.