When exporting goods to countries that do not belong to the EU, customs clearance based on the customs regulations is required. Consignments of goods are always subject to customs duties if they originate from or are delivered to a country that is not a member of the EU – but only if the invoice value exceeds 1,000 euros.
Within the EU, on the other hand, customs and customs declarations are not required. In Germany, the customs declaration is a tax declaration in accordance with the Customs Code and the German Fiscal Code. For the export of goods to countries outside the EU, it is done electronically.