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Apply for reduced customs duties for goods imported for end use

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

If you declare non-Union goods for the end-use procedure, you can claim reduced customs duties.

Non-Union goods are goods from countries outside the customs territory of the European Union which, for example

  • are imported into the customs territory of the European Union or
  • have been placed under a European customs procedure in which no duties are levied or other trade policy measures have to be observed (examples of such customs procedures are the customs warehousing procedure, inward processing or temporary admission) or
  • were obtained by processing or working Union and non-Union goods together (example: automobiles whose components were obtained or manufactured both inside and outside the customs territory of the EU).

You can claim reduced import duties for these non-Union goods if the goods are linked to a specific intended use (end use). For example, these may be goods that

  • for certain types of watercraft,
  • for drilling or production platforms,
  • for civil aviation or
  • for the industrial assembly of motor vehicles

are intended.

In order to be able to make use of such preferential tariff treatment, you need an authorization, which you must apply for at the main customs office responsible for you.
The permit can also be issued retroactively. If your application is approved, the permit must be renewed after 5 years at the latest.


Process flow

You must apply for end-use authorization in writing:

  • Go to the website of German customs and call up the application for approval of end use (form 0287) from there. You can fill out the form directly on your computer.
  • Also download the customs authorization questionnaire and complete parts I to III and V.
  • Authorized economic operators (AEO) do not have to submit the questionnaire.
  • Print out the completed application and questionnaire and attach all required documents.
  • Submit the form in triplicate to your competent main customs office. Your application will be checked there.
  • The main customs office will send you the authorization for end use in writing. If it is intended to reject the application, you will be given the opportunity to comment beforehand as part of a legal hearing.
  • The main customs office will include certain requirements, conditions and instructions in the authorization that you must observe when handling the end-use procedure, including the period of validity, the transfer of rights and obligations and information obligations.
  • The authorization usually takes effect on the day it is delivered to you.

The main customs office in whose district you operate your company or, if you do not operate a company, in whose district you have your place of residence, is responsible. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.

Requirements

In order to benefit from the preferential tariff treatment for end-use, you or your company must

  • be established in the customs territory of the European Union;
  • provide the necessary guarantees for the proper execution of the transactions.

For this purpose, it is checked

  • that you comply with the law in the context of your economic activity, i.e.
  • You have not seriously or repeatedly violated customs or tax regulations.
  • You have not committed any serious criminal offenses in the course of your business activity.
  • you can prove that you have a functioning, robust control system for your business activities and movements of goods, i.e.
  • You must prove that you systematically keep business books and transport documents and enable customs to carry out appropriate checks.
  • that you have the necessary practical or professional qualifications;
  • provide security for import duties that may be incurred.

If you meet the requirements and it is possible to carry out customs supervision with an administrative burden that is not disproportionate to your economic needs, the authorization will be granted on condition that you as the holder of the authorization

  • use the goods for the prescribed purposes, or
  • transfer the obligation to another person under the conditions specified in the authorization.
Which documents are required?
  • Questionnaire for customs authorizations (Parts I to III and Part V)
  • Supplementary sheet national information

You will also need an EORI number (registration and identification number for economic operators) for the application and subsequent authorization. The EORI number is issued on application by the Generalzolldirektion -Dienstort Dresden- Stammdatenmanagement and can be applied for via the Bürger- und Geschäftskundenportal.
Please ask your local main customs office whether you need to submit further documents.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

There are no deadlines.

Processing duration

A decision on your application will generally be made within 30 days of its acceptance.

Legal basis
Appeal
  • Appeal
  • Action before the tax court
Applications / forms
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no
Weiterführende Informationen
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

If you declare non-Union goods for the end-use procedure, you can claim reduced customs duties.

Process flow

You must apply for end-use authorization in writing:

  • Go to the website of German customs and call up the application for approval of end use (form 0287) from there. You can fill out the form directly on your computer.
  • Also download the customs authorization questionnaire and complete parts I to III and V.
  • Authorized economic operators (AEO) do not have to submit the questionnaire.
  • Print out the completed application and questionnaire and attach all required documents.
  • Submit the form in triplicate to your competent main customs office. Your application will be checked there.
  • The main customs office will send you the authorization for end use in writing. If it is intended to reject the application, you will be given the opportunity to comment beforehand as part of a legal hearing.
  • The main customs office will include certain requirements, conditions and instructions in the authorization that you must observe when handling the end-use procedure, including the period of validity, the transfer of rights and obligations and information obligations.
  • The authorization usually takes effect on the day it is delivered to you.

The main customs office in whose district you operate your company or, if you do not operate a company, in whose district you have your place of residence, is responsible. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.

Requirements

In order to benefit from the preferential tariff treatment for end-use, you or your company must

  • be established in the customs territory of the European Union;
  • provide the necessary guarantees for the proper execution of the transactions.

For this purpose, it is checked

  • that you comply with the law in the context of your economic activity, i.e.
  • You have not seriously or repeatedly violated customs or tax regulations.
  • You have not committed any serious criminal offenses in the course of your business activity.
  • you can prove that you have a functioning, robust control system for your business activities and movements of goods, i.e.
  • You must prove that you systematically keep business books and transport documents and enable customs to carry out appropriate checks.
  • that you have the necessary practical or professional qualifications;
  • provide security for import duties that may be incurred.

If you meet the requirements and it is possible to carry out customs supervision with an administrative burden that is not disproportionate to your economic needs, the authorization will be granted on condition that you as the holder of the authorization

  • use the goods for the prescribed purposes, or
  • transfer the obligation to another person under the conditions specified in the authorization.

Which documents are required?

  • Questionnaire for customs authorizations (Parts I to III and Part V)
  • Supplementary sheet national information

You will also need an EORI number (registration and identification number for economic operators) for the application and subsequent authorization. The EORI number is issued on application by the Generalzolldirektion -Dienstort Dresden- Stammdatenmanagement and can be applied for via the Bürger- und Geschäftskundenportal.
Please ask your local main customs office whether you need to submit further documents.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

There are no deadlines.

Processing duration

A decision on your application will generally be made within 30 days of its acceptance.

Legal basis

Appeal

  • Appeal
  • Action before the tax court

Applications / forms

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

Weiterführende Informationen

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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