Federal Ministry of
The cross-border movement of goods within the customs territory of the
Community is governed by an array of legal provisions. The national
provisions of individual Member States, which in some cases continued to
apply into the early 1990s, have been gradually amended and eventually
replaced by Community law as the European Union has developed
imported from third countries must first pass through Customs by way of its
"release of goods for free circulation under customs (and tax) law"
procedure in order to enable their free use by economic participants.
For goods imported into the customs territory of the Community and which
are then intended to enter the economy, import duties are generally to be
imposed at the moment the goods cross the border. Because the goods in most
cases do not remain at the border point, but are rather destined for a
recipient within the country (inland), the transit procedure was introduced
to allow customs duties to be collected at the final destination of the
German Customs Tariff Information
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for the clothing industry.