Customs for UK to Germany & Germany to UK Shipments: A Comprehensive Guide

Germany stands as the UK’s second-largest trading partner, with total trade in goods and services reaching £150.6 billion in 2023. Navigating the post-Brexit customs landscape is crucial for businesses engaged in UK-Germany trade. This guide provides an in-depth look at the necessary documentation, procedures, and key considerations for smooth customs clearance.

 

Key Customs Documentation

 

Shipping from the UK to Germany

• Key requirements:
• Commercial Invoice: Details of the transaction, including seller and buyer information, description of goods, quantity, value, and terms of sale.
• Packing List: Breakdown of the shipment’s contents, weights, and dimensions.
• Export Declaration (EXA/EXD/EXS): Required for goods leaving the UK, submitted via the CDS system. GWT Import and Export have links to all major ports, so you can complete this key export customs entry declaration at Felixstowe/Southampton/London Gateway/Immingham/Liverpool/Teesport and Dover, and all other UK ports. This is crucial to allow hauliers to book onto ferries or to be able to load onto vessels waiting to move by sea shipment.
• EORI Number: The exporter must have their own GBEORI number Get an EORI number: Apply for an EORI number – GOV.UK
• Statement on Origin: To claim preferential tariff treatment under the EU-UK Trade and Cooperation Agreement, exporters must ensure they have the right certification of preferential status and origin shown on the commercial invoice
  Get an EORI number: Apply for an EORI number – GOV.UK
• Transport Documentation: Bill of Lading or Air Waybill/CMR note, depending on the mode of transport.
• GWT Import and Export Specialists Ltd has an extensive network of carriers and transport options and can ship to Germany via Air, Road or sea. Whether you have a pallet or a full load, we can provide the service and rate to assist you and your business. So if you just need an export customs entry or assistance with freight and transport, we can help

Shipping from Germany to the UK

 

Key requirements: 

• Commercial Invoice: As above, detailing the transaction specifics.
• Packing List: A Comprehensive list of items in the shipment.
• Import Declaration (SAD – Single Administrative Document): Required for goods entering the UK.
• EORI Number: UK importers must have an EORI number starting with ‘GB’.
• Transport Documentation: Bill of Lading or Air Waybill, as applicable
• Statement on Origin: To benefit from preferential tariffs under the TCA, goods from Germany that are normally subject to duty would need to have a qualifying statement of origin required. 

The text of the statement on origin (Annex 7 of the Trade and Cooperation Agreement)

 

(Period: from ………………… to ………………… [footnote 1])

The exporter of the products covered by this document (Exporter Reference Number … [footnote 2]) declares that, except where otherwise clearly indicated, these products are of … [footnote 3] preferential origin.

…………………………………………………………… [footnote 4]
(Place and date)

……………………………………………………………
(Name of the exporter)

 

Customs Procedures

 

UK to Germany

• Export Clearance: Submit the Export Declaration via the UK’s NES.
• Transit Procedures: If goods transit through other EU countries, a T1 transit document may be required.
• Import Clearance in Germany: Handled by German customs, requiring submission of necessary documents and payment of duties and VAT. So prior to export, the buyer of your goods would require their own Broker in Germany to clear and organise any further transport in Germany as and where required.
  

Germany to the UK

• Export Declaration: Submitted to German customs authorities.
• Import Declaration in the UK: Required for all goods entering the UK, detailing the nature, value, and origin of the goods. GWT can complete this at all major ports
• Payment of Duties and VAT: Based on the commodity code, origin and value of goods. VAT can be postponed. Duty can be paid if applicable with transfers, customs cash accounts or deferment accounts. 

 

Duties and Taxes

• Customs Duties: May be reduced or eliminated under the EU-UK Trade and Cooperation Agreement if rules of origin are met.
• Import VAT: Charged on goods entering both the UK and Germany. In Germany, the standard VAT rate is 19%.
  

Top Traded Goods Between the UK and Germany

 

UK Exports to Germany

• Cars: £4.28 billion
• Aircraft Parts: £3.04 billion
• Medicinal & Pharmaceutical Products: £2.2 billion
• Mechanical Power Generators: £3.3 billion
• Crude Oil: £1.7 billion
  

UK Imports from Germany

• Cars: £17.6 billion
• Motor Vehicle Parts: £3.17 billion
• Mechanical Power Generators: £3.3 billion
• Medicinal & Pharmaceutical Products: £3.0 billion
• General Industrial Machinery: £2.5 billion

Special Considerations

• Restricted and Prohibited Goods: Certain goods may require additional licenses or are prohibited. It’s essential to check the specific regulations for items like chemicals, pharmaceuticals, and agricultural products.
• Temporary Imports: For goods entering temporarily (e.g., for trade shows), an ATA Carnet can be used to simplify customs procedures.

Tips for Smooth Customs Clearance

• Ensure Accurate Documentation: Double-check all documents for accuracy to prevent delays.
• Understand Commodity Codes: Correct classification of goods ensures proper duty and tax assessment.
• Plan for Transit Times: Allow sufficient time for customs clearance, especially if inspections are likely.
• Consult Experts: Engage with customs brokers or freight forwarders experienced in UK-Germany trade to navigate complex procedures.

Most common types of Movement from Germany to the UK:

• Road trailer shipments- RORO- VIA Cuxhaven/Hamburg/Duisburg/Bremerhaven, etc
• Sea Freight- LCL/FCL sea container shipments
• Air freight to the main airports. London Heathrow/Manchester/Gatwick/Leeds Bradford freight, etc.

Conclusion

Navigating customs between the UK and Germany requires meticulous attention to documentation and compliance with both countries’ regulations. By understanding the necessary procedures and preparing accordingly, businesses can ensure efficient and hassle-free shipments.

So whether you need assistance with just import and export customs formalities, whether your shipment is a single pallet or a full load, GWT can help you navigate all the complexities of customs formalities and make things simpler for the importer/exporter. A good broker will guide you through the whole process, check that your paperwork is accurate and complete, make sure you have all the extra documents that you require and deal with any regulatory and compliance bodies when the shipments are at port. They will ensure that the goods are customs released, that the correct taxes are paid, and, crucially, that your shipments are compliant. 

You may be using the services of the shipper for the imports, and it could be useful to find freight rates for comparison purposes and make freight savings with cheaper freight and logistics rates and prices. Or you may be new to import and export, and looking for a reliable trade partner to help you move your goods to and from Europe, and we can do all of this for you. 

Contact GWT today if you need any assistance with your imports and exports to and from Germany, and we are always happy to help!

 

Sources

1. Germany Trade and Investment Factsheet – GOV.UK: Provides detailed statistics on trade between the UK and Germany.
2. OEC World – Germany and United Kingdom Trade: Offers insights into the top exports and imports between the two countries.
3. OEC World – United Kingdom and Germany Trade: Details the UK’s exports to Germany, including major commodities.
4. UK Trade in Goods, Year in Review: 2023 – Office for National Statistics: Analyses the UK’s trade performance, including trade with Germany.
5. Exporting from the UK to Germany: A Market Guide: Guides UK businesses looking to export to Germany.
6. Germany Exports to United Kingdom – Trading Economics: Presents data on Germany’s exports to the UK. 
7. UK Overseas Trade in Goods Statistics: December 2023 – GOV.UK: Offers detailed statistics on the UK’s trade in goods, including with Germany.
8. UK Overseas Trade in Goods Statistics: March 2024 – UK Trade Info: Provides up-to-date trade statistics between the UK and its partners.

Photo by Aliaksei Lepik on Unsplash