Collective customs clearance. Requirements - more than one recipient in a destination country - more than one recipient in the European Union Once you have a sales tax ID number, you are authorised to carry out collective customs clearance throughout the EU. Types of customs clearance - Import customs clearance, Germany Importer/payer in Germany, recipient of goods (destination country) in the European Union - EU customs clearance Payer in the same country as the recipient of the goods (invoice country = destination country) Delivery conditions DDP (delivery duty paid). Export invoice In the case of collective customs clearance with a German invoice address, the German VAT number and sales tax ID number have to be noted. In the case of collective customs clearance without a German invoice address, the address and Swiss VAT number must be included in the invoice header. The following information must be included instead of the invoice address: all recipients in Germany/EU countries, German VAT number, German sales tax ID number and German customs number. Important! A complete list of all recipient addresses must be attached to the export invoice.