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Paying import or export duties in arrears

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

If the customs authorities determine that import or export duties were not claimed in the legally stipulated amount, you may receive an additional claim.

The customs authorities determine the import or export duties essentially on the basis of the information you provide in the customs declaration. If the customs authorities, you yourself or other parties involved establish that import or export duties have not been claimed or have been claimed in an insufficient amount, these may be subsequently levied under certain circumstances. You will then receive a new notification.

The original collection of the duties may be incorrect, for example due to incorrect information in the customs declaration or errors in the calculation or application of the customs regulations. The decision corrects the assessment of the duties and informs you of the actual amount of duty owed.

In exceptional cases, the customs authorities may refrain from subsequent collection, for example for reasons of

  • legal certainty,
  • the protection of legitimate expectations, for example under certain conditions in the event of an unrecognizable error by the customs authorities, or
  • administrative economy, for example in the case of a sum of less than EUR 10.00.

Process flow

If you are not certified for the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, you will receive the subsequent claim notice by post.

  • If you notice that customs duties have not been claimed or that the amount claimed is too low, contact the competent main customs office that issued your original duty assessment notice in writing or by telephone.
  • Inform the main customs office of the incorrect declaration.
  • You may receive an additional assessment notice from the customs authority.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, 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
  • You have received an incorrect tax assessment from the customs authorities.
  • There are no reasons for the customs authorities to refrain from subsequent collection.
Which documents are required?

Please enclose any relevant documents that you have. The main customs office may request further documents from you.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Pay the additional claim:

  • The payment deadline can be found in the supplementary claim notice.

Statute-barring of an additional claim:

  • The customs debt becomes time-barred if more than 3 years have passed since it was incurred. If this tax debt was incurred as a result of a criminal offense such as import smuggling, this limitation period is extended to up to 10 years.
Processing duration

As a rule, two weeks after the main customs office has received all the information required to calculate the import duties.

Legal basis
Appeal
  • Appeal. Detailed information on how to lodge an objection can be found in your supplementary assessment notice.
  • Appeal to the tax court
Applications / forms

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

Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

If the customs authorities determine that import or export duties were not claimed in the legally stipulated amount, you may receive an additional claim.

Process flow

If you are not certified for the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, you will receive the subsequent claim notice by post.

  • If you notice that customs duties have not been claimed or that the amount claimed is too low, contact the competent main customs office that issued your original duty assessment notice in writing or by telephone.
  • Inform the main customs office of the incorrect declaration.
  • You may receive an additional assessment notice from the customs authority.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, 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

  • You have received an incorrect tax assessment from the customs authorities.
  • There are no reasons for the customs authorities to refrain from subsequent collection.

Which documents are required?

Please enclose any relevant documents that you have. The main customs office may request further documents from you.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Pay the additional claim:

  • The payment deadline can be found in the supplementary claim notice.

Statute-barring of an additional claim:

  • The customs debt becomes time-barred if more than 3 years have passed since it was incurred. If this tax debt was incurred as a result of a criminal offense such as import smuggling, this limitation period is extended to up to 10 years.

Processing duration

As a rule, two weeks after the main customs office has received all the information required to calculate the import duties.

Legal basis

Appeal

  • Appeal. Detailed information on how to lodge an objection can be found in your supplementary assessment notice.
  • Appeal to the tax court

Applications / forms

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

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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