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Locate the German customs office that has competence in the matter concerning you, including opening hours and contact details, in the Customs Office List (COL) provided on-line by the European Commission.
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You need the EORI number (Economic Operators Registration and Identification number) to identify yourself as an operator who is validly registered for customs clearance in the European Union.
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Before introducing goods into the customs territory of the Community it is mandatory to lodge an entry summary declaration (Summarische Eingangsanmeldung - ESumA). The primary purpose of such declaration is to facilitate risk analyses under aspects of security and safety.
Normally, customs duties must be paid when goods are imported from a third country.
After importing certain goods subject to excise duty, for example, alcoholic beverages, tobacco, products containing coffee, or energy products, the excise duties may be paid at the same time as customs duties. This will allow you to immediately dispose of the goods freely. Should you wish to pay the duties later, the goods can be moved within Germany while being monitored as long as certain conditions are met.
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