Document background
The Shipping Invoice For Customs is a critical document required for all international shipments entering or leaving Germany, serving as both a commercial invoice and a customs declaration document. It forms the basis for customs authorities to assess duties, taxes, and ensure compliance with trade regulations. This document must adhere to strict requirements set forth by both the European Union's Union Customs Code and German national legislation, including the German Customs Act (Zollverwaltungsgesetz). It contains essential information about the transaction, including detailed product descriptions, HS codes, values, origin declarations, and shipping terms. The document is particularly important for determining customs duties, import VAT, and ensuring compliance with international trade regulations. It must be accurate and complete to avoid delays in customs clearance, potential penalties, or shipment holds.
