Customs clearance of imports
Goods to be imported must be cleared through customs. Conveyance into the open market is probably the most common customs procedure for the import of goods. Customs duties are paid on the goods and the goods are taxed. All the import requirements of foreign trade and payments law must be fulfilled, as well as all regulations in respect to possible import prohibitions or limitations. The importer pays all duties and taxes and is then at liberty to dispose of the shipment at will.
Goods that had been provisionally exported and are now returning in unaltered condition, can be cleared as so-called "Return Goods" (Rückware). If the exporter and the recipient are identical, the goods are cleared without imposition of duties or tax.