Special procedures

Target group:
For companies located outside the importing country, in the European Union, this procedure is the most common. After payment of customs duties, the local tax authority monitors the payment of VAT. If the importer uses the goods himself, i.e. a construction machine or company vehicle, no additional fees will apply. If the goods are resold, the sale tax is payable to the local tax authority.

Legal basis:
The tax representation is specifically designed for companies that import from a non-EU country into the EU via an EU Member State in which they themselves do not have a registered office or carry out any other transactions that are taxable. Imported commodities cannot be left in the importing country, but have to be transferred to another EU member country. The basic idea of fiscal representation is to reduce the burdens on the company by administrative effort and costs by pre-financing VAT.

Requirements:
The client has appropriate commercial documents, i.e. the release for free circulation and tax, and also fulfils the following conditions:

• has a European tax identification number (EU VAT number)
• has an EORI number.

At Portagent, we regularly handle the transportation of our customers’ goods. Unlike regular imports, the process of transferring personal belongings to a new residence has its own unique set of rules and regulations. If certain conditions are met, these belongings may be exempt from import duties and VAT.

• First Condition:

If you have not been a resident of the EU for at least twelve months, exceptions may be made if you can provide evidence that your planned stay will last for at least twelve months. 

• Second Condition

To prove that the goods were in your possession for at least six months before moving, acceptable evidence includes receipts, purchase contracts, and registration certificates for vehicles.

• Typically required documents:
  • Copy of your ID / passport
  • Signed power of attorney (see attached “Zollvollmacht”)
  • Date of your relocation
  • Packing list 
  • Proof of your stay outside EU (at least 12 months / better more than 2 years):
    • Rental agreement outside EU
    • Working contract outside EU
  • Proof of ownership:
    • Bill of sale (which is dated at least 6 months before your relocation)
    • Registration of the car on your name (e.g. registration card / insurance card)
    • Title 
  • Proof of your relocation to Germany:
    • Rental agreement or property transfer agreement in Germany
    • Ideally working contract in Germany
    • Ideally “Meldebestätigung” from a German municipality

We offer personalized assistance for every step of your moving journey, tailored to your unique needs and preferences!

Our team is here to support you throughout every step of your moving journey, no matter what your needs and preferences may be. Let us help make the process seamless and stress-free.

The globalized nature of today’s world often leads to inward and outward processing occurring in various countries, potentially due to the availability and cost of labour or access to technology.

The inward processing procedure allows for non-Union products to be imported into the Union customs territory for further processing or finishing, exempting them from import duties. Approval for this procedure may be obtained in advance or upon entry of the goods. Upon completion of the inward processing, the finished goods may then be re-exported or released for free circulation.

The outward processing customs procedure allows for processed products from non-EU countries to undergo customs clearance without being subject to full customs duty. This allowance is made because the products contain elements from the Union customs territory for which no duty is charged for economic reasons.

The outward processing procedure consists of three steps: 

1. exporting Union products from the Union customs territory.
2. processing operations in a non-EU country.
3. re-importing with either complete or partial exemption from import duties, followed by release for free circulation.

Save on import duties with inward/outward processing customs procedures. Contact us for expert guidance and support.

If you are planning to participate in an international trade fair, you may need a Carnet ATA. This document is recognized by many countries, including all EU member states, and allows for simplified customs clearance for the temporary importation of goods. German customs consider trade fairs with international participation to be the main area of application for ATA Carnets.

Without a proper declaration, bringing your booth and product samples back into the EU could cause problems with authorities. The same applies to goods in development that need to be tested outside the EU, or expensive sports equipment needed for a competition abroad.

Portagent can provide you with a Carnet ATA if your exported goods are meant to be returned in their original condition without any alterations. This document is recognized in 77 countries worldwide. Note that separate declarations may be required for brochures and flyers distributed at the trade fair.

Target groups
Car enthusiasts whose passion is to import collector vehicles in the original condition. For private individuals classic cars are usually released for free circulation using the most common method. On the contrary, corporate clients, that have their registered office outside the importing country benefit from the fiscal clearance.

Legal basis:
Classic cars are considered as collectable items with a historic relevance. Hence, they are respectively categorized and can be imported free of duties and at a reduced tax rate. 

Requirements:
The client has relevant commercial documents, i.e.: bill of sale or expert’s opinion including a valuation. In addition the vehicle must meet additional requirements:

• the year of construction must be at least 30 years (exact day)
• the vehicle must be in its original condition, free of any significant changes in the chassis, steering or braking systems, engine etc.
• model or type of vehicle is not produced anymore.

The following calculation principles for classic cars are taken into account :

• Importing country: Germany; 0% rate of duty; 7% VAT
• Importing country: Poland; 0% rate of duty; 8% VAT
• Importing country: Netherlands; 0% rate of duty; 9% VAT