Is it possible to import goods if the supporting documents or individual documents are missing?
If you do not have all required supporting documents with you at customs clearance, the customs authorities cannot determine whether the requirements for an exemption from taxes and duties are met in your case. However, you may nevertheless import the relocation goods if you pay the import taxes and duties on a provisional basis or provide a corresponding security. Only then may the customs authority hand over the goods. The exemption from taxes and duties will be granted at a later stage, and the paid amount of taxes and duties, or the amount of money provided as bond will be returned to you, once it has been established that you meet the requirements for an exemption.
Moreover, it is also possible to continue the transport of the relocation goods from the border to the competent customs office without paying taxes and duties, but by providing a bond. A so-called transit document will be sent along with the transport. In this case, the border customs office will affix a customs seal to the vehicle, the number of which is entered in the transit document. A vehicle must be used for the transport to which a customs seal can be affixed. International forwarding agents and car-rental companies have such vehicles in their fleets. The customs seal must not be broken in any event. Take the relocation goods in the sealed vehicle to the customs authority indicated in the transit document within the required period of time. The provided bond cannot be returned at a later date if these procedural rules are violated.