Types of customs clearance
Depending on which country you are shipping to, GO! offers the following types of customs clearance:
Import customs clearance with low value (less than EUR 22.00) and the “normal” import customs clearance
Import customs clearance (direct imports) is used when the shipping route is directly from the sending country to the destination country.
EU customs clearance
Consignments sent from Switzerland go through customs clearance when they reach the EU’s external border and before they are allowed into the EU.
EU customs clearance is a process that always involves three countries:
1. Export country
2. Country of entry
3. Import country
– No sales tax ID number, with fiscal representation
We provide you with the sales tax ID number you need for EU customs clearance.
– No sales tax ID number, with own fiscal representation
Your own fiscal representative supplies the sales tax ID number you need for EU customs clearance and takes care of your tax and Intrastat reporting obligations.
– With own sales tax ID number
If you are turning over/exporting 30 or more shipments a month, we recommend that you apply for your own sales tax ID number.
• VAT-free intra-EU delivery
• Import sales tax (16-25% depending on destination country) without the need for cash payments, advance commissions or interest
• Become more competitive in the EU market because your shipments can be processed without additional administrative hassle.
– EU customs clearance puts Swiss suppliers on the same footing as EU firms.
EU customs clearance with fiscal representation
EU customs clearance with fiscal representation facilitates tax-free intra-community shipping of your exports from Switzerland to the European Union. This has many advantages:
• puts you on the same footing as EU suppliers
• faster delivery thanks to immediate customs clearance
• improved liquidity when dealing with high-value goods
• no loss of interest through advance EUST (import sales tax) payments
• avoid high processing costs in other countries, while also reducing waiting times
• all reporting obligations to the German government are handled directly by the fiscal representative
GO! fiscal representation
As a customer of GO! you can benefit from our services as a fiscal representative. So that we can act as a legitimate representatives of you, you need to give us your power of attorney. Do you want to know more about that?
When can’t you use fiscal representation?
According to §22a of Germany’s Sales Tax Law, a foreign business can only be represented by a fiscal representative if it is only exporting tax-exempt items to Germany and if it doesn’t want to claim any German deductible input tax. If the Swiss supplier is registered for sales tax purposes in Germany, therefore, or if it is exporting e.g. goods or services under contract to Germany (which are taxable, but for which the recipient rather than the supplier has to pay the tax), fiscal representation cannot be used. In this case, the supplier itself must take care of declaration and logging obligations relating to EU customs clearance in Germany.
The above disclosures and services may vary. For current disclosures, please contact our customs clearance department.