As a rule, you must submit the transport declaration electronically. Among other things, 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.
• Click on the button "Create new process" on the start page of the application. Add the "e-VD" (electronic administrative document) form to the operation.
• Complete and save the "Draft e-VD" form. If necessary, follow the instructions for missing information or subforms.
• Select the "Sign" option to transmit the declaration to your responsible main customs office.
• The EMCS application automatically checks 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 EMCS transaction (Administrative Reference Code, ARC) and a PDF document with a list of the transaction data. The printed PDF document or a commercial document showing the reference number is used to accompany your goods.
• If, after the arrival of the goods, the consignee has confirmed receipt in EMCS, 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 the goods but receive them, you must create such a report of receipt as a recipient. 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 movement under duty suspension.
In some cases, there are exceptions to the requirement to declare the shipment electronically. In this case, you must submit the declaration in writing:

• Find out about the so-called default procedure (paper 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.