Preparation of a Customs Invoice for Implanted Medical Devices

Preparing the Market Value Tax Documentation (Customs Invoice) for Implanted Medical Devices in Germany
A Guide for International Patients to Avoid Customs Surprises and Ensure Accurate Medical Shipment Documentation

When importing or re-exporting implantable medical devices into Germany—such as artificial joints, heart pumps, neurostimulators, and similar equipment—whether for treatment, follow-up, or maintenance, the concept of “market value taxation” or Customs Invoice (Zollwertanmeldung) becomes critically important.
This document forms the basis for calculating customs duties and import VAT (Einfuhrumsatzsteuer), making it essential for international patients and medical institutions.

First: What is meant by "market value tax" or "customs value"?

It is the official financial assessment of the imported medical device, used to determine the applicable customs duties.
This assessment is presented in a document attached to the shipment, known as: