As a rule, you must submit the declaration electronically. You can use the Customs Administration's online procedure for this:

• Call up the Customs Administration's "Internet EMCS application" ("IEA") and follow the instructions for the declaration.
• Click on the "Create new process" button on the start page of the application. Add the "e-VD" form (electronic administrative document) to the process.
• Complete the "Draft e-VD" form and save it. If necessary, follow the instructions for missing information or subforms.
• Select the "Sign" option to send the declaration to your main customs office.
• The EMCS application will automatically check your declaration.
• If the verification of your declaration was successful, you will receive a message in the Internet EMCS application with a summary of the data you have submitted. If not, you will receive an error message.
• You will also receive a reference number for the process (Administrative Reference Code, ARC) and a PDF document with a list of the process data. You can print out the PDF document to accompany your goods.
• If the recipient has confirmed receipt of the goods in EMCS after they have arrived, you will receive the "notification of receipt" message, possibly together with further information, for example in the event of a complaint.
• If you do not send goods but receive them, you must create such a notification of receipt. To do this, use the "Declaration of receipt" form in the Internet EMCS application.

Alternatively, you can use certain customs-certified software to declare transportation under suspension of duty.

In some cases, there are exceptions to the electronic declaration requirement. In this case, you must submit the declaration in writing:

• Find out about the paper procedure and the so-called default procedure on the customs administration website.
• Follow the customs administration's instructions on the respective procedure, the requirements and the required forms.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.