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Arrange EORI and customs representation
Commercial economic operators use an EORI number for EU customs operations. The European Commission — EORI registration ↗ explains registration, normally in the EU country of establishment. Agree who lodges the declaration and how customs representation will work.
Identify the importer and relevant documentation in the purchase arrangement. The Chinese exporter, freight forwarder, German buyer and customs declarant have different roles. A delivered-price quote should explain those roles and who receives the customs and tax records.
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Investigate the actual product and trade route
Use European Commission — Access2Markets ↗ with China as origin and Germany as the destination. Supply the construction, materials, intended use and whether goods arrive assembled or as parts. A mixed container of seating, tables, storage and mattresses may require several classifications.
Ask for the current applicable tariff measures and import requirements by item. Ordinary furniture should not be assumed to require a blanket CE marking, and a marking on one electrical component does not establish compliance for a complete furniture package. Check category-specific requirements rather than requesting a generic “EU certificate.”
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Verify the import-VAT assessment base
The European Commission — VAT taxable amount ↗ guidance explains that import valuation for VAT can include customs value, duties and relevant incidental expenses not already included. Confirm the appropriate destination and transport or insurance costs. Do not add freight twice if the agreed quote already includes it.
Keep import VAT visible in the cash plan. Any later deduction depends on the business and supporting records. Request a written broker calculation and enter the verified amount or base and rate in the calculator; destination selection alone does not establish a tax result.
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Check formaldehyde evidence for the finished article
The ECHA — REACH restriction on formaldehyde released from articles ↗ restricts formaldehyde released from furniture and wood-based articles after 6 August 2026, subject to defined exceptions and test conditions. Match the evidence to the actual construction, panels, coatings and intended use.
A familiar panel-emission label is not automatically proof that the finished furniture meets every applicable requirement. Ask which test evidence and supplier records support the specific article. Treat upholstered pieces, composite panels and finishes as parts of the product review rather than relying on a showroom description.
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Determine German packaging responsibilities
The official German packaging register — registration guidance ↗ asks businesses to establish their role under Germany’s packaging framework. Registration, system participation and reporting obligations depend on the role and packaging type. Clarify responsibility for furniture cartons, protective wrapping and transport packaging before placing the order.
Finally, request a complete delivered-cost quote and plan unloading, access and assembly at the premises. Keep the approved product specification, evidence, packing list and import records together. A customs release is not a substitute for the wider product and packaging review.
Before dispatch, ask your local customs broker to confirm the classification, current measures, tax bases and product evidence for this exact furniture order. Put confirmed amounts into the import budget calculator. Its figures are estimates based on your inputs, not a live customs quotation for Germany.
CHECK THE ORIGINAL REFERENCES
Sources & further reading.
- European Commission — EORI registration ↗
- European Commission — Access2Markets ↗
- European Commission — VAT taxable amount ↗
- ECHA — REACH restriction on formaldehyde released from articles ↗
- German packaging register — registration guidance ↗
Official source material is summarized for import planning. Product classifications, legal requirements, rates and provider charges must be checked for your actual order. Sources reviewed 15 October 2026.
