In Germany an import declaration is to be submitted from a tax amount of 10 EURO.
This import declaration also can be submitted in advance. Using a standard procedure the import declaration in Germany is to be submitted mandatorily via „ATLAS“ (Automatisches Tarif- und Lokales Zoll-Abwicklungs-System). After the import declaration was accepted by the customs, the tax bill is issued. The obligation to preserve a tax assessment usually takes 10 years. Contrary to the export declaration the import declaration is not subjected of a particular customs office.
(See also Export declaration)