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Presentation is a technical term from logistics that describes the provision of equipment, containers or goods.

In customs law, the presentation of the goods is the provision of the goods and the notification of a person obliged to present the goods to the competent customs authority that goods are ready for customs clearance (Art. 5 No. 33 UZK). According to Section 8 Clause 1 of the Customs Ordinance (ZollV), there are no formal requirements ; the notification can be in any form. Even the verbal statement: “ Goods have arrived. "Is considered a notification of presentation. However, if goods are hidden or concealed, for example by specially attached devices, then these are only considered to be provided if the customs officer is informed directly of these goods (§8 ZollV). Goods that are transported in unusual locations are considered "hidden", goods that are transported in a specially made device, for example a false bottom or a prepared tank, are considered to be "concealed".

The person who transports the goods is required to be presented, for example a skipper , long-distance driver or even a tourist who transports goods outside the permitted quantities or values ​​across a border.

The presentation does not have to take place at the office. According to Section 12 (4) AWV, the customs office of export can, upon request, also permit presentation outside the official location. This is a simplification of the clearance that is the norm in retail today.

The term was coined by the EU-wide customs code of the Union , which forms the legal basis for all customs administrations in the EU.

In addition, the term presentation is also used in the freight forwarding industry. It is intended to convey that the import or export goods are in a suitable transport container, e.g. B. overseas container is passed. This acquires a customs status, e.g. B. customs cleared on the import side, provided that the importer is "exempt from presentation".

See also

Individual evidence

  1. OTC Global - Container presentation / delivery. In: Retrieved March 17, 2016 .
  2. A good stand ensures a strong presence | DB Schenker - Transport and Logistics. (No longer available online.) In: Archived from the original on March 24, 2016 ; accessed on March 17, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot /
  3. DB Schenker Nieten GmbH - a whole fleet of cars to order. In: Retrieved March 17, 2016 .
  4. Customs online - presentation. Retrieved January 21, 2017 .
  5. a b c d e Presentation on the website; Retrieved February 4, 2015.