As a rule, you must submit the declaration electronically. You can use the online procedure of the customs administration for this purpose:
- Access the Customs Administration's "Internet EMCS Application" (IEA) and follow the instructions to file the declaration.
- Click on the "Create new process" button on the application's homepage. Add the "e-VD" (electronic administrative document) form to the operation.
- Complete and save the "Draft e-VD" form. If necessary, follow the instructions for missing information or subforms.
- Select the "Sign" option to transmit the declaration to your responsible main customs office.
- The EMCS application automatically checks your declaration.
- If the verification of your declaration was successful, you will receive a message in the Internet EMCS application with a summary of the data you submitted. Otherwise, you will receive an error message.
- In addition, you will receive a reference number for the transaction (Administrative Reference Code, ARC) and a PDF document with a list of the transaction data. The PDF document can be printed out and used to accompany your goods.
- If the recipient has confirmed receipt of the goods in EMCS after arrival, you will receive the "notification of receipt" message, if necessary together with further information, for example in the event of a complaint.
- If you do not send goods, but receive them, you must create such a report of receipt. To do this, use the "Incoming message" form in the Internet EMCS application.
Alternatively, you can use certain software certified by customs to declare a movement under duty suspension.
In some cases, there are exceptions to the obligation to report electronically. In this case, you must submit the report in writing:
- Find out about the paper procedure and the so-called default procedure on the Customs Administration website.
Follow the instructions of the customs administration on the respective procedure, the requirements and the necessary forms.
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.