Evaluation of the procedure for levying import VAT

The German Maritime Centre has commissioned a study to evaluate the due-date model introduced on 1 December 2020 for the levying of import VAT.
1 September 2021
Capt. Runa Jörgens

Capt. Runa Jörgens

Head of Issues and Projects/Shipping

Phone: +49 40 9999 698 - 71
E-Mail: Joergens[at]dmz-maritim.de

In Germany and the other EU member states, import VAT is levied on goods imported from third countries. In Germany, the customs administration is responsible for this levying. In procedural terms, the levying procedures differ in the European states. According to market players, the procedure thus far applied by Germany to levy import VAT harms Germany’s competitiveness as a port and logistics location.

In June 2020, the federal and state governments decided to introduce the so-called due-date model for levying import VAT. The levying procedure has been in force since 1 December 2020 and is to be evaluated in 2023.

The study commissioned by the German Maritime Centre aims to provide a sound basis for the evaluation.
Developments regarding the adjustment of the import VAT procedure emanating from current political decisions are to be analytically guided in a forward-looking manner in order to create a solid basis for the evaluation in 2023.

To be able to carry out the evaluation effectively, comprehensive quantitative and qualitative documentation of market developments as well as their causes and potential in the period before 1 December 2020 until mid/end 2023 is required. For this purpose, the introduction of the due-date model will be guided by expert opinion. The aim is to examine the extent to which liquidity disadvantages, procedures for importers and administration can be simplified, thus strengthening the attractiveness of Germany as a maritime location. The study will determine and document the development of market shares of the relevant European locations in comparison to German locations.

The work packages include:

  • An analysis of the handling of imports and tax levying
  • A determination and description of transport route decisions through surveys
  • A determination and analysis of data on a quantitative basis

The statistical surveys will be repeated after the project has been underway for six months in order to be able to look at a comparative period.

The tendering process operated via a non-formal competitive procedure according to Section 50 of the Regulation on Sub-threshold Procurement (UVgO) for which, analogous to the competitive procurement procedure according to the UVgO, individual regulations were used, regarding the execution of the procedure and the evaluation. Hanseatic Transport Consultancy Dr. Ninnemann & Dr. Rössler GbR, in a consortium with AWB Rechtsanwaltsgesellschaft mbH, was awarded the contract. The period of the project is 13 months.

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