As a rule, you must submit the declaration electronically. You can use the online procedure of the customs administration for this purpose:

• Call up the Customs Administration's "Internet EMCS Application" ("IEA") and follow the instructions for filing.
• On the home page of the application, click on the "Create New Transaction" button. Add the "e-VD" (electronic administrative document) form to the operation.
• Fill in the "Draft e-VD" form and save it. If necessary, follow the instructions for missing information or subforms.
• Select the "Sign" option to submit the declaration to your responsible main customs office.
• The EMCS application automatically verifies 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 submitted. Otherwise, you will receive an error message.
• In addition, you will receive a reference number for the transaction (Administrative Reference Code, ARC) and a PDF document listing the transaction data. The PDF document can be printed out and used to accompany your goods.
• If the consignee has confirmed the receipt of the goods in EMCS after arrival, the message "notification of receipt" will be sent to you, if necessary together with further information, for example in case of a complaint.
• If you do not ship goods but receive them, you have to create such a report of receipt. To do this, use the "Report of Receipt" form in the Internet EMCS application.

Alternatively, you can use certain software certified by Customs to declare a shipment under tax suspension.

In some cases, there are exceptions to the obligation to declare electronically. In that case, submit the declaration in writing:

• Find out about the paper procedure and the so-called default procedure on the Customs Administration website.
• Follow the instructions of the customs administration on the respective procedure, the requirements and the necessary forms.

The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. If your business 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 locally responsible.