Einfuhr

Einfuhr is the German term for import—the act of bringing goods into a country from abroad. In international trade, an Einfuhr triggers customs control and potential duties and taxes, and it marks the entry of goods into a jurisdiction’s customs territory. The process typically requires documentation such as a commercial invoice, packing list, and a transport document (bill of lading or airway bill), along with an import declaration filed with the national customs authority. Goods are classified under a Harmonized System code to determine duties and regulatory requirements. Valuation for customs determines the amount on which duties and taxes are assessed.

In the European Union, the treatment of Einfuhr depends on origin. Imports from outside the EU are subject to customs duties and the Einfuhrumsatzsteuer (import VAT). Within the EU, internal acquisitions do not incur customs duties, though VAT may still be due in the destination country. Some goods may be exempt from duties or subject to preferential rates under trade agreements, rules of origin, or regulatory restrictions. Certain items may require licenses, quotas, or safety standards before clearance.

The main authorities involved include the customs administration (Zoll in German-speaking countries) and, often, licensed customs brokers. Effective Einfuhr management covers tariff classification, origin determination, valuation, and compliance with import regulations and restrictions, including product safety, labeling, and environmental rules. Economic impact includes revenue collection and protection of domestic industries, alongside facilitation of legitimate cross-border commerce.