► For many years, we have been hauling art to and from Switzerland on a regular basis. Please ask for our services or advice with regard to customs clearance.
Germany › Switzerland
- Creation of German export declarations (ABD), transit documents (T1, T2 and T-CH) and Swiss import clearances of all kinds
- Timely sending of export certificates (AVM/customs documents) after sales
- Applying for export permits for cultural assets (for works of art and antiques)
Switzerland › Germany
- Preparation of Swiss export declarations, export free passes, transit documents (for Germany and the EU) and German import clearances of all kinds
- Timely sending of export certificates/customs documents after sales
Oettermann Kunstlogistik has AEO status (Authorised Economic Operator)
An AEO-certified company enjoys certain privileges in the customs legislation of the European Union. It is considered to be particularly reliable and trustworthy and can take advantage of customs clearance privileges. These include, above all, the simplified procedures for import and export.
Clearance is required for the export of goods. Since July 2009 all exports must be declared to customs by using the electronic 'ATLAS-export'-procedure. The declaration is mandatory and serves for export control as well as for foreign trade statistics. The value limit for issuing a customs declaration is € 1,000. In case of goods worth less than € 1,000 a verbal customs declaration at the border customs office is possible. Goods with a fixed sale are declared as 'final export'. For goods with an uncertain sale status a 'temporary export' is carried out for the purpose of re-import in unaltered condition.
For the import of goods an import clearance must be made. The goods will be cleared and taxed. All import conditions must be matched, as well as all conditions with regard to possible prohibitions or restrictions. The importer pays the fees and then can freely organize the shipment.
Goods that were temporarily exported and now return in unaltered condition can be processed as so-called return goods. If the exporter is identical to the consignee, this is done without further import duties.
The entry summary (also called VO) can be obtained from German customs. It comes into play when goods are to be imported temporarily or exported in an unaltered condition at a later date. This applies in particular to art that’s imported for being presented at trade fairs and exhibitions. Entry summaries are usually issued in the course of import clearance. A deposit amounting to the assumable import duty is required, as long as the exhibitor is not entitled to deduct input taxes. A timely export is monitored by customs.
In a customs warehouse you are allowed to deposit untaxed goods with duties unpaid, no matter whether goods are brought from home or abroad. The fiscal charges (customs and tax) are only due upon a definitive import. The storage of those goods is unlimited in time.