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Schleswig-Holstein

Applying for an export refund for agricultural products from the European Union (EU)

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

The European Union (EU) has set prices for many agricultural products that are higher than the world market level. Industrially manufactured foodstuffs are therefore usually more expensive in the EU than on the world market. The export refunds are a subsidy that are intended to balance out this price difference.

In January 2016, at the 10th Ministerial Conference, the WTO decided to end the vast majority of subsidies worldwide. Prior to this decision, the EU generally reduced all export refunds for agricultural products to zero on 1 January 2014. At present, export refunds are still paid in emergency situations to support domestic agriculture/business in the event of unforeseen crises.

If, in an emergency situation, an export refund is set higher than zero, this is done via ‘fixing regulations’. These regulations also govern in which of the following sectors a refund for the export of agricultural products can be paid:

  • cereal
  • rice
  • beef
  • milk and milk products
  • pork
  • eggs
  • poultry
  • non-Annex I goods (i.e. products that are manufactured using agricultural products, such as baked goods and confectionery).

It is important here that the agricultural products and processing products are what are known as products subject to common organisation of the market.
Using the CN code, please check your export goods before applying in the electronic customer tariff system (Elektronischer Zolltarif, EZT) EZT-Online to see whether an export refund will be granted for the specific goods you want to export. You can also contact your customs office for export or the main customs office Hamburg-Jonas for the current refund rate.


Process flow

Before you can apply for an export refund, you must have your company data recorded at the Hamburg-Jonas main customs office (master data recording form, form 0923).

You must submit any subsequent application for export refunds electronically:

  • Please declare your goods for export using the electronic "ATLAS export" procedure. You will need either the (chargeable) ATLAS software or the (free) IAA-PLUS program. You must first apply for an EORI number. The export declaration is also the application for export refunds. The export declaration must be accompanied by all documents relevant to the export refund (e.g. veterinary certificates, declarations of origin, manufacturer's declarations).
  • You present the export goods to the customs office in whose district the goods are to be loaded for export (customs office of export). The goods are under customs control until they leave the EU customs territory.
  • You must export the refund goods in unaltered condition within 60 days of acceptance of the export declaration.
  • The Hamburg-Jonas main customs office checks your export declaration and all documents and pays the export refund once the procedure has been completed. It will request any missing documents from you and send you a written refund notification if the requirements for payment of the export refund have been met.

Note: If the electronic system is not technically available, you can also use a form if necessary. The forms are made available in the ATLAS default procedure.

Requirements
  • Products and processing products must:
    • be products subject to common organisation of the market;
    • be of sound and fair marketable quality;
    • originate from the EU.
  • There must be an export licence with advance fixing of the refund (relevant authority: BLE).
  • Evidence that the goods were actually exported from EU territory and – in the specific cases of the export refund differentiated by destination country – imported into the re-spective destination country.

Note: specific arrangements apply over and above this for some goods

Which documents are required?
  • Export declaration (electronically via ATLAS export –automated tariff and local customs processing system (Au-tomatisiertes Tarif- und Lokales Zollabwicklungssystem)
  • Export licence (application via the Federal Office for Agri-culture and Food (Bundesanstalt für Landwirtschaft und Ernährung, BLE)
What are the fees?

N/A

What deadlines do I have to pay attention to?

Export of goods after acceptance of export declaration: within 60 days

Processing duration

If all evidence and documents are provided on time: approx. 1 month for checking and payment of the refund claim.

Legal basis
Applications / forms
  • Forms: Master data collection at HZA Hamburg-Jonas (form 0923)
  • Can I do this online? No, but electronic processing is available via ATLAS
  • Do I need to do it in writing? Yes
  • Do I need to attend in person? No
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Process flow

Before you can apply for an export refund, you must have your company data recorded at the Hamburg-Jonas main customs office (master data recording form, form 0923).

You must submit any subsequent application for export refunds electronically:

  • Please declare your goods for export using the electronic "ATLAS export" procedure. You will need either the (chargeable) ATLAS software or the (free) IAA-PLUS program. You must first apply for an EORI number. The export declaration is also the application for export refunds. The export declaration must be accompanied by all documents relevant to the export refund (e.g. veterinary certificates, declarations of origin, manufacturer's declarations).
  • You present the export goods to the customs office in whose district the goods are to be loaded for export (customs office of export). The goods are under customs control until they leave the EU customs territory.
  • You must export the refund goods in unaltered condition within 60 days of acceptance of the export declaration.
  • The Hamburg-Jonas main customs office checks your export declaration and all documents and pays the export refund once the procedure has been completed. It will request any missing documents from you and send you a written refund notification if the requirements for payment of the export refund have been met.

Note: If the electronic system is not technically available, you can also use a form if necessary. The forms are made available in the ATLAS default procedure.

Requirements

  • Products and processing products must:
    • be products subject to common organisation of the market;
    • be of sound and fair marketable quality;
    • originate from the EU.
  • There must be an export licence with advance fixing of the refund (relevant authority: BLE).
  • Evidence that the goods were actually exported from EU territory and – in the specific cases of the export refund differentiated by destination country – imported into the re-spective destination country.

Note: specific arrangements apply over and above this for some goods

Which documents are required?

  • Export declaration (electronically via ATLAS export –automated tariff and local customs processing system (Au-tomatisiertes Tarif- und Lokales Zollabwicklungssystem)
  • Export licence (application via the Federal Office for Agri-culture and Food (Bundesanstalt für Landwirtschaft und Ernährung, BLE)

What are the fees?

N/A

What deadlines do I have to pay attention to?

Export of goods after acceptance of export declaration: within 60 days

Processing duration

If all evidence and documents are provided on time: approx. 1 month for checking and payment of the refund claim.

Legal basis

Applications / forms

  • Forms: Master data collection at HZA Hamburg-Jonas (form 0923)
  • Can I do this online? No, but electronic processing is available via ATLAS
  • Do I need to do it in writing? Yes
  • Do I need to attend in person? No

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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