responsibility finder
Schleswig-Holstein

Apply for authorization for customs declarations by entering them in the accounts

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you want to make customs declarations by writing them down in the accounts, you must apply for authorization beforehand.

With the exception of the free zone procedure, goods are placed under a customs procedure on the basis of a customs declaration.

You can also make this customs declaration in the form of an entry in the declarant's accounts. This is a simplification of the declaration procedure for import and export, in which you make entries in your accounts.

To be able to make the entry in the accounts, you require authorization from the responsible main customs office.
You can apply for authorization with regard to the declaration of goods for transfer to the following procedures:

  • Release for free circulation. This does not apply to
    • Simultaneous release for free circulation under customs and tax law of goods that are exempt from VAT or transported under suspension of duty.
    • Re-export with simultaneous release for free circulation under customs and tax law of goods that are exempt from VAT or transported under duty suspension.
  • Customs warehouse
  • Temporary admission
  • End use
  • Inward processing
  • Export and re-export

When exporting or re-exporting, bear in mind that the authorization can only be issued for goods that are exempt from the obligation to submit an advance declaration.

Once you have received the permit, you can make entries in the accounts. The following then applies to import and export:

Import:

  • You can only make goods available to the customs administration outside the official place of a customs office at a place listed in the application and approved in the authorization.
  • The customs declaration at the authorized places of goods is made by entering at least the reduced data record of a simplified customs declaration in the accounts.
  • You must send the data entered to the responsible customs office immediately by sending a notification of entry.
  • The goods are released either by the customs office or by the expiry of a specified period. If the main customs office has granted you an exemption from presentation to customs, the goods are deemed to have been released as soon as the notification is sent. Presentation is the obligation to make the goods available to the customs office for inspection.
  • You must summarize all notifications of a calendar month, completed with the missing data, in a supplementary customs declaration by the 10th calendar day of the following month at the latest.
  • Any import duties incurred will be assessed on the basis of the supplementary customs declaration. You must pay the duties by the 16th day of the calendar month following the accounting period at the latest. In certain circumstances, a longer deadline applies to import VAT.

Export:

  • As the declarant, you must enter the data of the full or simplified export declaration in the accounts.
  • The export authorization (EIR) is only issued with the exemption from the presentation obligation.
  • The export goods are deemed to have been released for the export procedure when they are entered in the accounts.
  • You must summarize all notifications of a calendar month in a subsequent monthly collective export declaration.
  • You must submit the collective export declaration by the 10th calendar day after the end of the month in which the entry was made in the accounts.
  • For companies that belong to the group of suppliers of foodstuffs and other goods for consumption or sale on board ships and aircraft, the deadline may be extended to the 16th calendar day.

Process flow

You must submit a written application for authorization.

  • Complete the relevant application (available on the customs website):
  • Export:
    • "Application for authorization to lodge customs declarations in the form of entries in the declarant's accounts in accordance with Article 182 of the Union Customs Code for the export of goods - with exemption from presentation" (form 0855)
  • Import:
    • "Application for lodging customs declarations in the form of entries in the declarant's accounts pursuant to Article 182 of the Union Customs Code (import)" (Form 0502)
  • Attach the necessary documents, if required
    • List of goods
      • Application for authorization (form 0501) or
      • informally or
      • as a text file in CSV format
    • Parts I to III and V of the questionnaire for customs authorizations
  • It is advisable to contact your contact person at the responsible main customs office before processing in order to clarify any open questions regarding the form and, if necessary, the questionnaire.
  • Send the signed application with the necessary documents to your main customs office.
    • The main customs office in whose district your main accounting office for customs purposes is located or accessible is responsible.
  • The main customs office will check your documents.
  • You will receive a written approval or rejection.
Requirements

To obtain an authorization, you must meet the following requirements, which the main customs office will check upon application:

  • Your company is established in the customs territory of the Union (without prejudice to the exception for persons established in Switzerland).
  • You have not committed any serious or repeated infringements of customs or tax regulations or serious criminal offenses in the course of your business activities.
  • You have an increased level of control over your activities and the movement of goods by means of a system of record keeping and, where applicable, transport documents that allow appropriate customs controls.
  • You or the person responsible for customs matters in your company have practical or professional qualifications that are directly related to the activity carried out.
  • The main customs office will not re-examine criteria that have already been checked when granting the status of authorized economic operator.
  • Only for exports:
    • You are an authorized economic operator for customs simplifications (AEOC)
Which documents are required?

Enclose the following documents with the application:

  • Parts I to III and V of the customs authorization questionnaire. Authorized economic operators (AEO) do not have to complete the questionnaire again.
  • If the application field provided is not sufficient for the information on the goods for which the procedure is to be used, you can use form 0501 or send the information informally or as a text file in the format "comma-separated values" in CSV file format.
What are the fees?

There are no costs for you,

What deadlines do I have to pay attention to?

The applicant does not have to observe any deadlines in the application procedure.

Processing duration

The decision will be communicated within 120 days of acceptance of the application.

Legal basis
Appeal
  • Detailed information on how to lodge an appeal can be found in the information on legal remedies attached to each decision.
  • Appeal to the tax court
Applications / forms
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

23.04.2021

Teaser

If you want to make customs declarations by writing them down in the accounts, you must apply for authorization beforehand.

Process flow

You must submit a written application for authorization.

  • Complete the relevant application (available on the customs website):
  • Export:
    • "Application for authorization to lodge customs declarations in the form of entries in the declarant's accounts in accordance with Article 182 of the Union Customs Code for the export of goods - with exemption from presentation" (form 0855)
  • Import:
    • "Application for lodging customs declarations in the form of entries in the declarant's accounts pursuant to Article 182 of the Union Customs Code (import)" (Form 0502)
  • Attach the necessary documents, if required
    • List of goods
      • Application for authorization (form 0501) or
      • informally or
      • as a text file in CSV format
    • Parts I to III and V of the questionnaire for customs authorizations
  • It is advisable to contact your contact person at the responsible main customs office before processing in order to clarify any open questions regarding the form and, if necessary, the questionnaire.
  • Send the signed application with the necessary documents to your main customs office.
    • The main customs office in whose district your main accounting office for customs purposes is located or accessible is responsible.
  • The main customs office will check your documents.
  • You will receive a written approval or rejection.

Requirements

To obtain an authorization, you must meet the following requirements, which the main customs office will check upon application:

  • Your company is established in the customs territory of the Union (without prejudice to the exception for persons established in Switzerland).
  • You have not committed any serious or repeated infringements of customs or tax regulations or serious criminal offenses in the course of your business activities.
  • You have an increased level of control over your activities and the movement of goods by means of a system of record keeping and, where applicable, transport documents that allow appropriate customs controls.
  • You or the person responsible for customs matters in your company have practical or professional qualifications that are directly related to the activity carried out.
  • The main customs office will not re-examine criteria that have already been checked when granting the status of authorized economic operator.
  • Only for exports:
    • You are an authorized economic operator for customs simplifications (AEOC)

Which documents are required?

Enclose the following documents with the application:

  • Parts I to III and V of the customs authorization questionnaire. Authorized economic operators (AEO) do not have to complete the questionnaire again.
  • If the application field provided is not sufficient for the information on the goods for which the procedure is to be used, you can use form 0501 or send the information informally or as a text file in the format "comma-separated values" in CSV file format.

What are the fees?

There are no costs for you,

What deadlines do I have to pay attention to?

The applicant does not have to observe any deadlines in the application procedure.

Processing duration

The decision will be communicated within 120 days of acceptance of the application.

Legal basis

Appeal

  • Detailed information on how to lodge an appeal can be found in the information on legal remedies attached to each decision.
  • Appeal to the tax court

Applications / forms

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

23.04.2021

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