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I. Preface The basic principle of Germany’s foreign trade and payments act is: “The trade in goods with foreign economic territories between German residents is not restricted.” This principle is subject to only 3 possible restrictions: to guarantee the vital security interests of the Federal Republic of Germany, to prevent a disturbance of the peaceful coexistence between nations, or prevent a major disruption of the foreign relations of the Federal Republic of Germany. This means that most exports can simply be executed by adhering to the relevant customs regulations. Only a small number of exports are subject to permission. The basic questions to be asked when planning to export goods are:
This leaflet is to be seen as an aid to orientation. It cannot replace a counselling interview with the IHK or the customs authority. |
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II. Export Permits The obligation to obtain a permit can result from the nature of the goods, the purpose of use, or the consignee. The competent authority for issuing export permits is: Federal Office of Economics and Export Control (BAFA) Frankfurter Straße 29-31 65726 Eschborn Tel.: (06196) 9080 Fax.: (06196) 908800
All goods described in the Ausfuhrliste (AL) may only be exported if permitted by BAFA. The export control list contains mainly the dual-use items listed in annex I of Council Regulation (EC) No 1334/2000 compiled by several national obligations to obtain a permit. Goods listed have special attributes which make them interesting for military use: specially precise machine tools, specially coated pumps or valves, for special temperature ranges furnished goods, and the like. The description of the goods in the export control list can hardly be understood by most business people, they tend to need the support of an engineer.
If an exporter is aware that dual-use items which he proposes to export are intended for use in connection with chemical, biological or nuclear weapons, missiles, conventional weapons or even civil nuclear use, he is obliged to apply for an export permit.
In order to combat international terrorism, the supply of economic resources to listed people and organizations is prohibited. BAFA has published an Information Leaflet on Embargo Measures Irrespective of Countries to Combat Terrorism. Besides the obligations to obtain a permit there are numerous embargo regulations. Although there is no total embargo in force at the moment, partial trade embargoes and arms embargoes still exist. For more information, please visit the BAFA-homepage. |
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III. Schedule Exporting goods must be subject to customs procedures. This is done at the exporter’s local customs office. The export customs declaration has to be submitted on the Single Administrative Document (SAD). This form can be obtained from the relevant specialized publishing houses. Alternatively, the declaration can be submitted via internet. On www.ausfuhr.internetzollanmeldung.de/iaa/authenticate.do the data is keyed into the customs’ IT-system. The finished declaration has to be printed in 2-fold, signed manually and presented along with the other documents (commercial invoice, export permit, movement certificate etc.) to the customs authority. The paper version will expire as of 01.07.2009. The SAD has to be filled in as described in Merkblatt zum Einheitspapier (sorry, in German only). When doing this for the first time, please allow yourself enough time! Customs retain two sheets. The third copy is returned to the exporter. Using the internet, customs retain both print-outs and hand over the export control document (ECD). These have to accompany the goods to the EU-border. If the value of the goods is below 3.000,-€ this first step can be omitted and the export can be declared at the border. If the value is below 1.000,-€ the export can be declared verbally. The exporter may appoint a freely chosen representative. Customs clearance may also be done by him. |
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IV. Import Rules and Duties in the Country of Destination
For a successful export and the subsequent import of the goods, the exporter should have information about the import rules in the country of destination. These are delivered by the „Exporter’s Guide to Import Formalities“ in the Market Access-Database. Having selected the country and the kind of goods, an overview about generally needed documents as well as those documents especially required for these goods is given. Examples for which the information may be related to are:
Whenever possible, the importer into the country of destination should provide a binding statement of the requirements.
There are several countries, with which the European Community has made agreements about preferential treatment, so that goods of origin may be imported free of duty or at least at lower duty rates. To achieve such preferential treatment, a movement certificate EUR.1 has to be presented. The duty level can differ significantly from country to country. The European Commission therefore publishes the Applied Tariffs Database which is part of the Market Access Database. However, the database does not claim to be fully complete, but it is a valuable source of non-binding preliminary information. In general it is recommended to choose terms of delivery by which the importer is obliged to pay for the duties incurred. |
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V. Terms of Delivery and Payment
The terms of payment should always be negotiated carefully and defined clearly. Mostly they can be agreed upon freely. In case of new and still unknown business partners it is for reasons of financial security recommended to open a letter of credit or a collection against documents. Payments on open account should only be considered for renowned and well-funded consignees. The exporter should also take care to obtain a credit report about the importer from a bank. Possibly, in such matters, German AHKs may also be of assistance. Economic and political risks can never be wholly eliminated. The loss of received goods by foreign clients due to their bankruptcy mean a permanent threat to turnover and liquidity. These kinds of risks can be covered by export credit guarantees from Euler Hermes Kreditversicherungs-AG Friedensallee 254 22763 Hamburg Tel.: (040) 88340
The terms of delivery are an important part of any purchase. It is advisable to choose one of the internationally defined so-called INCOTERMS. These clearly set out the seller’s and buyer’s obligations with regard to costs and risks (e. g. carriage, insurance, packaging, duties, etc.), so that the relevant terms are included in the sales contract. |
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VI. Temporary Export Professional equipment, samples, exhibition goods and the like are typically exported temporarily. When importing them into the country of destination, regularly security must be provided, which is subsequently refunded on re-exportation. In order to simplify these temporary customs procedures, the Carnet A.T.A. internationally accepted in many countries, can be applied for at the IHK. This contains the necessary security for the customs authorities abroad. The A.T.A. agreement has been signed by more than 60 countries. |
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VII. Intra-Community Trade
For the transfer of goods between member states of the EU (Intra-trade) there are no longer a custom duty, demanded by the customs authorities at the borders, instead there now exists a “purchase Tax”. In order to achieve a more effective checking system, summarized registration from both the purchaser and seller are submitted. Details of the turnover tax processes for intra-community trading can be found under the following: Checkliste für umsatzsteuerfreie innergemeinschaftliche Lieferungen
Due to the fact that no export registration is required between member states, a separate statical registration is required. This can be obtained in paper or be completed over the internet. The intra-trade statistics possess many exemptions. For example, a exporter is exempted from the registration if the value of goods delivered in the previous year was lower than € 300.000, The Statistical Office of the Federal State of Germany offers assistance Hilfsmittel for registration of this data. It also helps with the filling out of forms related to Intrastat, including a range of exemptions available.
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Ansprechpartner
Viviane Witte
International
© IHK Frankfurt am Main 2012
