# Cross-border business activities
Are you working in another EU country? Or would you like to temporarily or occasionally practise your profession in Germany or offer your services here? Here you will find out what you need to bear in mind.To Services
Information about Rights & Duties
If you are moving to the European Union from a third country, you can usually import household goods and other household effects duty-free. However, you must declare this to customs.
You want to export plants to a third country? You need a phytosanitary certificate/ pre-export certificate for this?
Do you want to use a deferral account to process deferred payments with customs? Among other things, you need a deferral BIN with which you can identify yourself electronically.
If you as a company want to prove the origin of an export product yourself, you must submit a one-time application. There is also a simplified procedure for storing input materials with or without origin together.
The IT procedures ATLAS and AES are used for electronic customs clearance. In order to be able to electronically declare and process your excisable consignments under duty suspension, you must participate in EMCS.
Travellers from a non-EU member state can make purchases in Germany free of VAT under certain conditions.
If you are not sure how much VAT you have to pay for a supply or an intra-Community acquisition of goods, you can request non-binding information.