Applying for a refund or remission of import duties
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
If you import goods into the European Union, you will receive a refund or remission of customs duties under certain conditions. You can submit an application to the customs authorities for this even without your own access to the ATLAS system.
In principle, the customs authorities can refund or remit import duties if the statutory requirements are met and you submit an application. You will be refunded tax duties that you have already paid and remitted duties that you have not yet paid.
Upon application, the customs authorities will check whether the statutory requirements for a refund or remission have been met. If your application does not meet the formal requirements - e.g. correct form of the application or compliance with deadlines - the customs authorities must reject it without examining the factual reasons.
If, after the customs authorities have examined your application, you are entitled to a refund, you will receive the excess duties paid back.
Who can submit an application?
You can submit an application for reimbursement and remission if you
- have actually paid the duties,
- you are the tax debtor or
- are the person who has assumed the rights and obligations of the tax debtor, for example a legal successor.
With a power of attorney, a representative of the above-mentioned persons can also submit the application for reimbursement and remission. Payment to the representative is only possible if this is regulated by the power of attorney.
The customs authorities can also refund or remit duties claimed without an application. This applies if the customs authorities themselves determine that the requested duties
- were not legally owed
- the collection is based on an error by the customs authorities or
- if special circumstances are recognizable that justify a refund and remission.
Teaser
If you import goods into the European Union, you will receive a refund or remission of customs duties under certain conditions. You can submit an application to the customs authorities for this even without your own access to the ATLAS system.
Process flow
If you are not certified for the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, you must apply for a refund in writing:
- Download the "Application for refund/remission" (form 0223) via the customs website
- Or submit an informal, written application, which must contain all the information required on form 0223.
- Complete the application and, if necessary, the supplementary sheet in full,
- Send your application in duplicate to the main customs office that issued the original tax assessment notice.
- If the main customs office discovers discrepancies during the examination or if further evidence or explanations are required, you may have to submit additional documents.
- You may have to present the relevant goods to the customs office.
- You will receive the decision on the customs authority's application and the amount to be refunded in writing in the form of a tax assessment or rejection notice.
- Refunds are generally paid to you as the applicant.
- The refund or remission may be subject to a condition, such as the re-export of the goods or their destruction under customs supervision. In this case, this condition must first be fulfilled before the duty is refunded to you.
If the customs authorities determine that the requested duties must be refunded, they will make the refund on their own initiative without an application.
Requirements
- Application formally correct
-
legally defined cases for reimbursement or remission exist. Frequent cases:
- The customs declaration was declared invalid after payment of the duties.
- The duties claimed were not legally owed.
- You have imported goods, but rejected them due to sheep-like nature or deviation from the contract.
- The duties were levied subsequently, although this subsequent collection was not permitted by law.
- Alternatively: special circumstances justify a remission or refund
Which documents are required?
- all documents required to determine the correct import duty level, for example a preference certificate if a preferential duty rate is to be applied
- for goods that have been rejected as defective or not in accordance with the terms of the contract: Supplementary sheet to the application for refund/remission (form 0235)
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
The deadline by which you must submit the application depends on why you are applying for a refund or remission:
- Customs declaration was declared invalid: usually 90 days after acceptance of the original customs declaration
- Rejected goods: usually up to 1 year after notification of the duties
- Duties not owed, improperly collected duties or special circumstances: generally within 3 years of notification of the duties
If the customs authorities cannot accept the application for formal reasons, for example, you have a maximum of 30 days to submit additional information.
Processing duration
The customs authority will inform you within 30 days whether your application can be formally accepted.
The processing time depends on the complexity of the matter, but must generally be completed within 120 days.
Legal basis
Appeal
- Appeal. Detailed information on how to lodge an objection can be found in the notification of your application
- Appeal to the tax court
Applications / forms
Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no
Weiterführende Informationen
Author
The text was automatically translated based on the German content.
- Customs duties for non-certified ATLAS participants Refund
Remark: Display of performance in the source portal
