responsibility finder
Schleswig-Holstein

Apply for a comprehensive guarantee for customs duties

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you import goods into the customs territory of the European Union and/or handle them there, you can apply for a comprehensive guarantee under certain conditions. The amount may be reduced or may not apply.

In certain cases, you must provide security at the request of the customs authorities. The security is required, for example, if you are importing goods into the customs territory

  • store them temporarily,
  • use or
  • ship them.

The security usually covers the import or export duty amount and the other duties in connection with the import and export of the goods.

You must provide the security if you are or may become a customs debtor within the meaning of the law.

If you import goods frequently and handle them in the above-mentioned manner, you can, under certain conditions, apply to the customs authorities to provide a total security for several transactions instead of for each transaction individually.

If you provide or apply for the comprehensive guarantee, the customs authorities may, under certain conditions, request that the amount of the comprehensive guarantee be reduced or waived altogether.


Process flow

To apply for an authorization to provide a comprehensive guarantee, you must submit an application.

  • Download the "Application for a comprehensive guarantee in accordance with Article 89(5) in conjunction with Article 95 of the Union Customs Code, including a possible reduction or exemption" (form 0597) from the customs administration website and complete it.
  • Attach all the necessary documents to the form and send it to your main customs office. 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.
  • The main customs office will examine your application.
  • You will receive an approval or a rejection.
Requirements

If you have to pay a customs duty for several transactions or secure a customs procedure, you can apply for the payment of a comprehensive guarantee under the following conditions:

  • You are established in the customs territory of the Union.
  • You have not committed any serious or repeated infringements of customs and tax regulations.
  • You have not committed any criminal offenses in the context of your economic activity.

In addition, 1 of the following 3 conditions must apply to you:

  • You make regular use of the customs procedures in question or
  • You operate a custody warehouse or
  • You have the practical or professional qualifications directly related to the procedure to be secured.

If you are required to provide a comprehensive guarantee, you can apply for a reduction in the guarantee amount or be exempted from providing a guarantee altogether under the following conditions.

The prerequisite for a reduction to 30 percent for customs duties incurred is that

  • You are an Authorized Economic Operator for Customs Simplifications (AEOC).

The prerequisites for a reduction to 50 percent, 30 percent or an exemption from customs duties that may arise are

  • You are either an Authorized Economic Operator for Customs Simplifications (AEOC) or
  • You can prove on the basis of documents that you fulfill certain requirements with regard to your accounting and solvency.
Which documents are required?

You must always enclose the "Questionnaire for customs authorizations Part I and II" with the main application (form 0597).

If you have to prove your practical and professional qualifications:

  • additionally "Questionnaire customs authorizations part V"

If you wish to apply for a reduction or exemption:

  • "Questionnaire customs authorizations parts I to V"
What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

There are no deadlines for you.

Processing duration

Processing usually takes 3 to 17 weeks.

Legal basis
Appeal
  • Objection
  • Objection
  • Detailed information on how to lodge an objection can be found in the notification of your application.
  • 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

04.03.2021

Teaser

If you import goods into the customs territory of the European Union and/or handle them there, you can apply for a comprehensive guarantee under certain conditions. The amount may be reduced or may not apply.

Process flow

To apply for an authorization to provide a comprehensive guarantee, you must submit an application.

  • Download the "Application for a comprehensive guarantee in accordance with Article 89(5) in conjunction with Article 95 of the Union Customs Code, including a possible reduction or exemption" (form 0597) from the customs administration website and complete it.
  • Attach all the necessary documents to the form and send it to your main customs office. 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.
  • The main customs office will examine your application.
  • You will receive an approval or a rejection.

Requirements

If you have to pay a customs duty for several transactions or secure a customs procedure, you can apply for the payment of a comprehensive guarantee under the following conditions:

  • You are established in the customs territory of the Union.
  • You have not committed any serious or repeated infringements of customs and tax regulations.
  • You have not committed any criminal offenses in the context of your economic activity.

In addition, 1 of the following 3 conditions must apply to you:

  • You make regular use of the customs procedures in question or
  • You operate a custody warehouse or
  • You have the practical or professional qualifications directly related to the procedure to be secured.

If you are required to provide a comprehensive guarantee, you can apply for a reduction in the guarantee amount or be exempted from providing a guarantee altogether under the following conditions.

The prerequisite for a reduction to 30 percent for customs duties incurred is that

  • You are an Authorized Economic Operator for Customs Simplifications (AEOC).

The prerequisites for a reduction to 50 percent, 30 percent or an exemption from customs duties that may arise are

  • You are either an Authorized Economic Operator for Customs Simplifications (AEOC) or
  • You can prove on the basis of documents that you fulfill certain requirements with regard to your accounting and solvency.

Which documents are required?

You must always enclose the "Questionnaire for customs authorizations Part I and II" with the main application (form 0597).

If you have to prove your practical and professional qualifications:

  • additionally "Questionnaire customs authorizations part V"

If you wish to apply for a reduction or exemption:

  • "Questionnaire customs authorizations parts I to V"

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

There are no deadlines for you.

Processing duration

Processing usually takes 3 to 17 weeks.

Legal basis

Appeal

  • Objection
  • Objection
  • Detailed information on how to lodge an objection can be found in the notification of your application.
  • 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

04.03.2021

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