Last week, a German wanted to illegally bring a boat worth the equivalent of over 150,000 euros, which he had previously bought in Switzerland, across the border near Bietingen on a trailer. However, the customs officers noticed the conspicuous trailer. Stopped shortly after the border crossing and asked for customs documents, the 47-year-old man from the Tübingen area explained that he wanted to clear the sailboat at his local inland customs office.
He should even have been allowed to do so. This is because: "In principle, customs operators are free to pay tax on the goods directly at the border or at their local competent inland customs office," explains Sonja Müller, spokeswoman for the main customs office in Singen. "However, if the customs operator opts for the second option, they must declare this to customs at the border at the latest and pay a security for the expected duties."
Ignorance is no defence against punishment
Criminal tax proceedings were initiated against the man. He then paid the calculated duties, which in his case totalled around 32,300 euros, one day later. Until then, the sailing boat remained with customs as security. In addition, criminal tax proceedings were initiated against him.
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For goods that are imported into the customs territory of the Union and are to enter the economic cycle there, import duties are generally payable at the time of crossing the border.
Since in most cases the goods do not remain at the border but are destined for a recipient in the interior of the country (inland), a transit procedure was created that offers the possibility of customs clearance at the final destination of the goods.
Customs and tax when importing into the EU: what to look out for
When importing a boat from Switzerland to Germany or another EU country, customs duty and import sales tax must be paid on the current value of the boat.
Under the so-called transit procedure, goods are transported duty unpaid, i.e. the import duties that are actually payable are suspended. This involves a certain duty risk for the authorities, meaning that the transport is carried out under customs supervision.
In particular, this means that a security must be provided for the transport and that the transported goods are required to be presented or handed over at the office of destination on time and unaltered so that the goods do not remain in the customs territory of the Union duty unpaid.
This means that an informal notification must be submitted to the competent inland customs office that the goods have arrived at the customs office or at the place authorised by it.
