In a globalized market, an increasing number of transactions are cross-border deals. As an international trading platform, eBay enables its sellers to make deals with customers outside the country, where they operate their shop, and also to deliver their products to such countries.
Dispatch of goods abroad
In many cases, international business activities contribute a large portion to sales revenues. Therefore, a growing number of eBay shop operators send and stock their goods abroad even before actually selling them in order to be able to deliver the goods promptly after a sale.
Avoid post-clearance recovery of duties and criminal court proceedings
This sales practice may entail substantial post-clearance recoveries by the German customs authorities as they strictly require the selling price as assessment basis for import declarations. In case of the above mentioned transactions, however, the selling price that will be achieved for the goods is unclear at the time of their import as these goods are imported for non-specific sales.
To avoid any post-clearance recovery of duties and criminal court proceedings by customs authorities, it is recommendable to initially send the goods into a free trade area or a customs warehouse. In this case, the customs clearance will only be effected at the time when the goods are actually delivered to the customer in the destination country.
We will be pleased to advise you on all questions relating to the import of your goods. Please do not hesitate to contact us!
Continue reading:
Imports into the EU through Inward Processing
German Customs Law: Avoid Pitfalls
