Detained Shipments and Customs Clearance Germany

The table below sets out the most frequent grounds for customs detention in Germany and the typical response route in each case.

The customs clearance process requires a defined set of documents for every commercial shipment. These include the commercial invoice, the packing list, applicable transport documents – such as the bill of lading for sea freight or the air waybill (Luftfrachtbrief) for air cargo – and, depending on the nature of the goods, additional permits, certificates, or licenses. Where documentation is missing, incomplete, or contains inconsistencies, German customs will typically hold the shipment pending correction.

Common documentation problems include discrepancies between the invoice and the packing list, incorrect or missing Harmonized System (HS) codes, the absence of required import licenses or product certificates, and errors in the Single Administrative Document (SAD) – the standard EU import declaration form used for goods entering Germany from outside the EU. Where the deficiency can be corrected, prompt preparation and submission of accurate supporting documentation is often the most efficient route to release.

International businesses that regularly import goods into Germany – particularly those using third-party freight forwarders or courier services – should maintain a clear internal process for customs documentation to reduce the risk of avoidable delays. Where a shipment is already held for documentation reasons, legal assistance can help in preparing a compliant submission and in communicating effectively with the relevant Hauptzollamt (main customs office).

Customs duties in Germany are assessed based on the customs value (Zollwert) of imported goods. Under Articles 70 to 74 of the UCC, the primary basis of valuation is the transaction value – the price actually paid or payable. Where German customs authorities have reason to doubt the declared value – for example, because the price appears below market level, because buyer and seller are related parties, or because there are indications of systematic undervaluation – they may challenge the declared customs value and assess duties on a higher basis.

Customs Valuation Disputes arise frequently in transactions between affiliated companies and in the context of goods imported from markets where authorities suspect price manipulation or undervaluation. A successful challenge by customs can result in a significantly higher duty assessment than anticipated, affecting the commercial viability of the shipment. Businesses that receive a revised customs valuation or a formal customs notice (Zollbescheid) challenging a declared value should take legal advice promptly. Our customs lawyers advise on valuation disputes and assist in preparing the documentation required to support or contest a declared customs value.

All economic operators importing goods into the European Union must hold a valid EORI number (Economic Operators’ Registration and Identification number) – a unique identifier issued by the customs authority of an EU member state. For companies established outside the EU, the EORI number is assigned upon the first customs declaration lodged in Germany. Where an EORI number is missing, incorrectly stated, or has not been obtained before goods arrive, clearance will be blocked.

VAT-related issues are a common and increasingly prevalent source of customs delays. Since July 2021, EU rules require that import VAT be accounted for on all commercial goods entering the EU, regardless of value, eliminating the previous low-value exemption for consignments below €22. For e-commerce businesses selling directly to consumers in Germany (B2C), the Import One-Stop Shop (IOSS) mechanism allows VAT to be declared and paid in advance, which facilitates faster customs clearance. Where IOSS is not used, or is incorrectly applied, shipments may be held pending VAT assessment. Foreign businesses regularly importing into Germany should review their EORI status and VAT compliance before problems arise at the border.

German and EU law impose strict requirements on a wide range of consumer and commercial goods. Goods that do not meet applicable standards will be refused entry or detained for inspection, often resulting in delays of weeks while the competent authority conducts its assessment.

Cosmetics imported into Germany from outside the EU must comply with the EU Cosmetics Regulation (Regulation (EC) No 1223/2009). This requires, among other things, a Responsible Person established within the EU, a product information file containing a safety assessment, and compliance with the Regulation’s list of prohibited and restricted substances. Cosmetics that arrive without evidence of EU compliance are regularly detained at Frankfurt and other German entry points.

Consumer goods, more broadly, must meet CE marking requirements under applicable EU product safety directives and regulations, covering electrical and electronic equipment, toys, medical devices, personal protective equipment, and many other categories. CE marking requirements derive from sector-specific EU legislation, and the applicable rules vary by product type. Goods bearing a CE marking that appears to be incorrectly applied, or goods in categories that require marking but arrive without it, will be referred for examination.

Chemical substances are subject to the REACH Regulation (Regulation (EC) No 1907/2006), which restricts or prohibits certain substances in products placed on the EU market. Food and food-contact goods must comply with the Lebensmittel-, Bedarfsgegenstände- und Futtermittelgesetzbuch (LFGB – Food, Consumer Goods and Animal Feed Code) and relevant EU food safety regulations. Customs authorities work alongside the relevant product safety agencies, and referral for examination by those agencies adds materially to clearance times.

For businesses regularly importing cosmetics, consumer goods, electronics, or food products from non-EU countries – particularly China or South Korea – a product compliance review before shipment dispatch is a practical measure that can prevent costly detentions and, in serious cases, the destruction or return of goods at the importer’s expense.

German customs authorities are empowered to detain goods suspected of infringing intellectual property rights under Regulation (EU) No 608/2013 concerning customs enforcement of intellectual property rights. Rights holders – including trademark owners, copyright holders, and registered design right holders – can file an Application for Action with the Generalzolldirektion, authorizing customs to detain shipments suspected of infringing their rights at any German entry point.

Upon detention, the importer is notified and has a defined period – typically ten working days, extendable by a further ten – in which to respond. Where the goods are confirmed as infringing, and the importer does not contest the detention, a simplified destruction procedure allows the goods to be destroyed without formal court proceedings. Where the importer disputes the infringement finding, legal proceedings before the civil courts follow. Goods that are found not to infringe the relevant rights are released.

This form of detention is particularly common for high-volume imports from China and South Korea, where trademark and design right infringement – sometimes unknown to an importer who has sourced goods through intermediaries – is a regular basis for customs intervention. The response window is short, and the consequences of inaction are significant: goods can be destroyed at the importer’s cost. Our customs and intellectual property lawyers advise on both the customs procedure and the underlying IP rights dispute in these cases.

International e-commerce businesses shipping goods to German consumers face specific customs challenges. High-volume import flows originating in China and South Korea receive heightened attention from German customs authorities – both because of concerns around undervaluation and counterfeit goods, and because of systematic checks on compliance with EU product and safety standards.

EMS parcels – handled internationally by national postal operators and in Germany by Deutsche Post/DHL – are frequently subject to customs examination where they arrive in volume or where the declared contents raise compliance questions. Common issues include goods declared at values significantly below their actual market price, consignments containing items that require CE marking or EU product certification, and shipments that are commercial in nature but declared as private gifts. The consequences range from clearance delays while documentation is requested to formal assessment of additional duties and, in serious cases, seizure.

The 2021 EU e-commerce VAT reform changed the compliance landscape significantly for B2C importers. Businesses operating cross-border e-commerce into Germany that have not updated their VAT and IOSS procedures in line with the current rules may find shipments held up for repeated duty or VAT assessments. Persistent customs problems across a volume import operation are often a signal that a broader review of the company’s import compliance framework is warranted.

Frankfurt Airport (Flughafen Frankfurt) is Germany’s principal air cargo hub and one of the busiest customs entry points in Europe. The Frankfurt Main Customs Office (Hauptzollamt Frankfurt am Main) processes a very high volume of import declarations, and both systemic workload and targeted examination of specific shipments or import categories can contribute to clearance delays.

Hamburg is Germany’s largest seaport and a primary entry point for containerized freight, particularly from Asia. The Hamburg Customs Office (Hauptzollamt Hamburg) handles a substantial portion of Germany’s maritime import clearances. Other major entry points include the inland customs offices serving Cologne/Bonn Airport and Düsseldorf Airport, as well as road freight entry points along Germany’s eastern and western borders.

For businesses facing delays at any of these entry points, determining whether the delay is administrative – a documentation queue, a routine examination request – or substantive – a formal detention pending investigation – is the necessary first step. The appropriate response differs considerably depending on the basis for the hold. Legal counsel experienced in German customs proceedings can assist in establishing the grounds for a delay and in engaging with the relevant customs office to facilitate release.

When German customs authorities formally detain a shipment, the process is governed by the Union Customs Code, the Zollverwaltungsgesetz (ZollVG), and, where the customs authorities suspect a customs offense, the Zollfahndungsdienstgesetz (Customs Investigation Service Act, ZFdG). The authority with primary jurisdiction over a commercial import detention is the Hauptzollamt responsible for the port or airport of entry.

Upon formal detention, customs will typically issue a written notification to the importer or their representative setting out the grounds for the measure and the information or documentation required. The importer has a right to be heard before a final decision is taken. Where goods are seized – as distinct from being detained pending a documentation response – more formal proceedings apply, and the importer’s options for release become significantly more limited.

Storage costs accrue during any detention period, and time-sensitive or perishable goods can lose commercial value or become unsaleable while proceedings are ongoing. Acting promptly, with well-prepared documentation and appropriate legal representation, materially improves the prospects of a timely and favorable outcome.