Importing goods into the EU, and specifically Germany, involves a series of regulated steps to ensure compliance with customs laws and regulations. Regardless of whether the shipments are categorized as regular general cargo or e-commerce, it is essential to comply with the standard import processes established by the Union Customs Code (UCC) of the European Union (EU).  

Before importing goods into the EU, it is crucial to undertake thorough pre-import preparations to ensure compliance with all relevant regulations and to facilitate a smooth import process. The first step is to identify the specific import requirements for the goods you intend to bring into the country. This involves determining whether any special permits, licenses, or certificates are required. For example, health and safety certifications may be necessary for certain products, phytosanitary certificates for agricultural items, or CE markings for goods that fall under specific EU directives. Additionally, it is essential to correctly classify your goods using the Harmonized System (HS) code. The HS code is a standardized numerical method of classifying traded products and is used to determine the applicable duties and taxes for your goods. Accurate classification is vital as it directly impacts the amount of customs duty and VAT that will be levied on the goods.

Furthermore, it is important to check for any prohibitions and restrictions that may apply to your goods. Certain items may be subject to import bans or quotas, while others might require special handling or documentation. Ensuring that your goods are not subject to import prohibitions or restrictions will prevent delays and potential legal issues during the customs clearance process. By meticulously preparing in advance, including identifying import requirements, correctly classifying goods, and checking for prohibitions and restrictions, importers can ensure a more efficient and compliant import process into the EU.

ICS2

The Import Control System 2 (ICS2) of the European Union is important for ensuring the safety and effective risk management of all goods entering the European Union. A complete and accurate Entry Summary Declaration (ENS) must be submitted for all goods at the house airwaybill level.

Before loading shipments onto the aircraft, the business involved must file the so-called Pre-Loading Advanced Cargo Information  (PLACI) via the EU’s Shared Trader Interface (STI). EU regulations require import reporting at the house airwaybill (HAWB) level, which means reporting every individual shipment for e-commerce. For more details about ICS2 see Import Control System 2 (ICS2) - European Commission

Presentation to customs  

Upon arrival, consignments must be presented to customs at the House Airwaybill (HAWB) level, referencing the Entry Summary Declaration (ENS) information (MRN). They are then placed in temporary storage, ensuring customs supervision until the goods are cleared or re-exported. For general cargo, this process involves the central customs IT system ATLAS.

To streamline the standard presentation to customs in ATLAS for e-commerce consignments, German authorities introduced the IMPOST system. This system manages numerous House Airwaybills and is specifically designed for electronic customs declarations for shipments valued at up to €150. However, IMPOST cannot be used for goods valued above €150 or for goods subject to prohibitions or restrictions. For more details about IMPOST see ATLAS-IMPOST  on the customs website.

Depending on the contractual situation, shipments are brought to and handled by the ground handling agent (GHA) of the airline or directly transferred to your e-commerce handling partner with a registered warehouse on the airport using the FRA-OS/Import procedure. If you choose the second option, operations can proceed more quickly by utilizing Frankfurt Airport’s speedgate in coordination with your airline.   
When breaking down the pallets, the handler scans each box containing several shipments, starting the presentation to customs at the HAWB level with reference to the ICS2 ENS.  

Customs controls

The Customs Service may require a customs inspection or document check based on ENS information or presentation to customs. In such cases, the box will be opened, and the respective shipment will be separated for further examination. All other shipments (HAWBs) can then be forwarded to the last-mile providers.

In e-commerce transactions, if a private end recipient does not receive an invoice, the order confirmation or order summary can also be accepted as proof of the goods' price, provided there are no reasonable doubts about the accuracy of the price. In the event of an inspection order or document check, a proforma invoice containing essential details, especially the seller and the delivery terms, should be presented. The invoice should include the item number that can be verified on the seller's or marketplace website and any differing item number that appears on the packaging of the individual goods. For IOSS shipments (, the invoice should display the net value, the VAT (preferably including the tax rate), and the gross value.

If the inspection reveals indications of a violation of existing prohibitions and restrictions (VuB), the shipment will generally be handed over to the VuB Group for further examination. Otherwise, the shipment can proceed to the last-mile operator.

Before you start your e-commerce business in Frankfurt, you should ensure that you have your set-up in place. This means that you have developed a plan to manage each step of the import process yourself or have contracted a suitable service provider, particularly for physical handling and customs brokerage. We can provide you with a list of companies capable of offering these services.

Handling Partner

The physical deconsolidation of the import shipments and the separation of shipments that are subject to a customs control must be done inside the airport’s free zone (i.e. inside the airport fence). One of the most resource-intensive tasks is retrieving specific shipments from a vast pool, sometimes one out of 10,000, which can tie up considerable manpower and resources. This issue becomes particularly acute during peak periods, where such activities can bring the entire airport to a standstill, severely impacting efficiency and operations.  

While a handling partner can sublet warehouse space, you have to register it as a customs warehouse yourself.  

Your handling partner can usually also provide trucking to the last mile provider or recommend a suitable partner.

Customs Broker

A customs broker ensures that you can provide all information required by Customs Services electronically, especially but not limited to:

• Full information for each shipment, including:

Shipper, Consignee, Content description / HS-Code, Value

• Estimation of volumes
• ICS2 fully electronic Entry Summary Declaration (ENS) for each shipment
• IOSS (Import One-Stop Shop) Interface with IMPOST for shipments valued below €150 and are free of prohibitions and restrictions.

While it is possible to handle this on your own, we strongly recommend using an experienced partner to manage these processes.

To establish an e-commerce business through Frankfurt, an onboarding process with the local Customs Authority is required.

German Customs Authority

The German Customs Service plays a multifaceted role in the nation's economic and security framework. One of its primary tasks is the collection of customs duties, which serves as a significant source of revenue for the state. Additionally, the Customs Service conducts rigorous controls and monitoring to ensure compliance with legal and regulatory standards. This includes protecting the EU from illegal goods, such as narcotics, counterfeit products, and endangered species, thereby safeguarding public health and safety.

The Customs Service has faced several significant challenges in the past. One of the primary issues has been the misdeclaration of direct shipments, which complicates the accurate assessment and tracking of goods. Additionally, there have been frequent occurrences of incorrect and inconsistent data regarding recipients and senders, making it difficult to ensure proper documentation and compliance.

Another major problem has been the presence of untraceable senders, which poses a significant risk and hampers the ability to follow up on shipments. Furthermore, the Customs Service has had to deal with missing or incomplete invoices, as well as requested documents that are either absent or inconsistent, creating obstacles in verifying the legitimacy and contents of shipments.

To initiate the onboarding process, you or your local partner must contact the local customs authority to inform them of your e-commerce plans. Following your announcement, customs will send you a questionnaire to better understand the undertaking and assist you in preparing for the import process. After clarifying any potential questions, customs will coordinate test shipments. After a successful test phase, regular operations can commence.    

Please allow sufficient time for the onboarding process, which typically lasts 2-3 months.

The customs questionnaire for e-commerce shipments via Frankfurt Airport aims to ensure thorough preparation and compliance for efficient customs processing. The questionnaire covers several key areas. It inquiries about the technical and procedural aspects of customs clearance, including the use of IMPOST and IOSS registration. It seeks detailed information on shipment volumes, both under and over 150 Euros in value, and identifies the parties involved in the transactions, such as sellers, recipients, and declarants.

The questionnaire also addresses the origin and dispatch countries of the goods, as well as logistical details, including the transporting airline, storage arrangements at the airport, and the schedule for imports and customs declarations. Additionally, it requires information on the presence and quality of necessary documentation, such as commercial invoices and powers of attorney, and checks for compliance with any prohibitions, restrictions, or excise duties.

Finally, it asks about the procedures for submitting documents and presenting goods to customs, and requests insight into the current processing and the availability of real data samples from previous clearances.  

It is crucial to note that test shipments may only be sent by prior arrangement. Timing and quantity will be agreed with local customs authority. These test shipments must represent the expected range of the new business, rather than being selectively chosen for their lack of issues.  

Test shipments will be thoroughly reviewed to determine if smooth e-commerce processing via ATLAS IMPOST can be ensured.

In coordination with the local customs office, the volume of test shipments will be gradually increased. If the test shipments are successful, regular operations can commence in agreement with the authorities.