Here is the list of required documents: bill of lading or air waybill; one copy of a commercial invoice including insurance and shipping charges; packing list; a certificate of origin is required for textiles and certain other goods.
As other EU Member States, Germany maintains its own list of goods subject to import licensing (Einfuhrliste). It includes goods for which licenses are required, their code numbers, any applicable restrictions, and the agency that will issue the relevant license.
Importer must present a customs declaration in writing, and an invoice in duplicate. As a rule, the German importer files this declaration. The commercial invoice must indicate the country of purchase and the country of origin of the goods. The invoice should contain: name (company) and address of seller and buyer; place and date of issue; number, kind of packages; precise description of articles; volume or quantity in normal commercial units; invoice price (in invoice currency); terms of delivery and payment.
The summary declaration is to be presented by: (1) the person who brought the goods into the customs territory of the Community or by any person who assumes responsibility for carriage of the goods following such entry; or (2) the person in whose name the person referred to above acted.
Because of the special importance of the area of foreign trade, the Import List, which defines the general freedom of imports and any restrictions on imports, is part of the Foreign Trade Act. The Import List, within the framework of which goods can be imported without a permit, is divided into country lists and product lists.
Especially in the case of industrial products, the import of goods into Germany is almost totally liberalized. This means that the importer needs neither an import permit nor an import declaration. This applies to residents, as well as legal entities or partnerships with a registered office or management headquarters within the territory of the Federal Republic of Germany.
Taxation
There is an Import Turnover Tax (in lieu of domestic value added tax) of 19% for most products. Some products, such as basic necessities and agricultural foodstuffs, qualify for a reduced rate of 7%. The tax is applied on CIF + duty.
Labeling and Marking
Importers should remember that, in addition to the EU's mandatory and voluntary schemes, national voluntary labeling schemes might still apply. All labels require metric units, although dual labeling is also acceptable until end of December 2009. The use of language on labels has been the subject of a Commission Communication, which encourages multilingual information, while preserving the right of Member States to require the use of language of the country of consumption. | 
