Information can be found here on exceptional cases where a reduced rate of duty applies or where no customs duties are levied.
Depending on the procedure, the other taxes and duties such as value added tax (VAT) are not payable. Examples include used hand tools, commercial samples and specimens. The customs declaration for temporary admission (ZAVV) or the ATA Carnet can be used for these procedures instead of the definitive customs declaration.
The information is broken down by transport direction: