Customs agency in Hamburg
Fiscal  representation  office

Import customs clearance witout payment of VAT tax at the time at which it is carried out, this is socalled  fiscal customs clearance.

Thanks to fiscal customs clearance deferring payment of VAT tax, your company significantly improves ist finacial liquidity.

More and more EU importers are taking advantage of the capability of improving their financial liquidity by using fiscal clearance when importing goods from third countries.

Fiscal clearance for an EU company may only be performance by a fiscal representative in a different country  of the European Union. This is why EU importers who bring in goods by sea, for example, purposely select one of the German ports as the first point of entry for goods into the European Union.

Here, goods are subject to fiscal customs clearance, and after it is concludet, they are admitted for free turnover. The condition for deferral of VAT tax payment is that the goods must reach the destination declared during clearance immediately after clearance. Thus, the customer pays customs, and the goods are immediately transported by land or sea to another country in the European Union.

The customer recives cleared goods and can dispose of them at will mmediately.

 The customer does not pay VAT tax on import, setting it at a later time within the framework of monthly tax statement at their Tax Office as a tax on intracomunity purchases goods.

 Advantages of fiscal clerance: 

  • Improvement of financial liquidity
  • Simplification - only one customs procedure
  • Faster availability of goods
  • Lower costs
  • Reduced risk - the transported goods are admitted for turnover

 Conditions that must be met by the client: 

  • The client may not have their company headquarters or branch within the territory of Germany
  • The client may not conduct turnover subject to VAT tax the territory of Germany
  • The client is not authorzed to deduct VAT turnover in Germany
  • The client must have a valid European VAT Number (VAT - EU)
  • The client must have granted power of attorney to a fiscal representative within the territory of Germany
  • After delivery of the goods, the customer must send confirmation from the company receiving the goods to the fiscal representative that it has recived them (e.g. in the from of e stamped CMR, field 24)