Customs reform: Traders to benefit from new rules starting in 2026

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The German federal cabinet has approved the 2025 Tax Amendment Act, which includes measures aimed at reducing bureaucracy and simplifying processes for businesses, particularly in the area of imports.

Eliminating dual work: A practical example

Currently, German online retailers importing goods from outside the EU, such as China, face a dual administrative burden. For instance, if goods are shipped into the port of Rotterdam, the retailer must complete customs declarations with Dutch authorities and separately handle VAT declarations in Germany.

Starting in 2026, this process will be streamlined. Under the new system, known as Centralised Clearance (CCI), customs declarations made in another EU country will automatically serve as VAT declarations in Germany. Retailers will only need to engage with the main customs office in their country of establishment.

Key changes include:

• Tax assessments will be issued as standard.
• VAT will be due at the place of presentation in Germany, even if the customs declaration is made in another EU country.
• The main customs office at the retailer’s business location will handle all procedures.
• Customs declarations abroad will automatically fulfill VAT declaration requirements in Germany, eliminating the need for duplicate filings.

These reforms aim to simplify the import process, reduce administrative burdens, and enhance efficiency for businesses engaged in cross-border trade within the EU.

Author:

Yvonne Bachmann – Yvonne provides legal clarity on complex issues – including warnings, EU law, competition rules and copyright issues. Find more of her writing on https://www.onlinehaendler-news.de/ 

Article originally published in German on September 11, 2025

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