responsibility finder
Schleswig-Holstein

Apply for a permit to operate a customs warehouse

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you wish to operate a customs warehouse, you must submit an application.

You can store non-Union goods in a customs warehouse for as long as you wish in the territory of the European Union. You do not have to

  • pay any import duties and
  • comply with any trade policy measures, unless these measures prohibit the entry or exit of goods into or from the customs territory of the Union. For example, you do not have to present an import permit.

Customs warehouses therefore offer you the opportunity to

  • temporarily store imported goods duty unpaid prior to subsequent export,
  • pay import duties at a later date or
  • transfer stored goods to other customs procedures.

There are different types of customs warehouses:

  • public customs warehouses (CW1 or CW2)
  • private customs warehouses (CWP)

If you have successfully applied for a permit to operate storage facilities for the customs warehousing of goods, you are the permit holder. You can then use the warehouse for an indefinite period. However, if there are changes in your company that could affect your permit, you must report them. This includes insolvency proceedings, for example.


Process flow

To be allowed to use a storage facility as a customs warehouse, you must submit a written application:

  • Use the form "Application for authorization for the operation of storage facilities for the customs warehousing of goods" (Form 0290). The Federal Ministry of Finance provides the form on its website.
  • Attach the completed "Questionnaires for customs authorizations" Parts I to III and V to the form.
    • If you are an authorized economic operator, you do not need the questionnaires.
  • Send the documents to the main customs office responsible for you.
  • The main customs office will inform you of the acceptance of your application.
  • The main customs office will check your documents.
  • You will receive an approval or a rejection.

In the case of cross-member state authorization:

  • Submit the application via the EU Trader Portal.
    • If you do not yet have a user account (EU login) for the EU Trader Portal, you must apply for one using form 05700. You can find the form on the Customs Administration website.
    • Send the application to the General Customs Directorate, Directorate II, Master Data Management Team - Dresden office
  • However, do not upload Parts I to III and V of the "Customs authorization questionnaire" and the additional information required in the application form to the EU Trader Portal.
  • Use the "Supplementary national information sheet" for the additional information. Send the completed supplementary sheet and the parts of the questionnaire by post to the responsible main customs office. Refer to the application number generated by the EU Trader Portal in your consignment.

The main customs office in whose district you keep the general ledger for customs purposes or in which it is accessible is responsible. The main accounts for customs purposes include the records and documents on the basis of which the customs authority can make a decision.

Requirements

As an applicant, you must

  • be resident in the European Union,
  • offer a guarantee that the procedure will be carried out properly. The assessment is based on the following criteria:
    • compliance with customs and tax regulations
    • Satisfactory system of record keeping and transport documents and
    • practical and professional competence
  • provide a total guarantee in the amount of any customs debts that may arise. An application (form 0597) is required for this.

You may not use the bonded warehouse as sales premises. This means that the sales rooms must be physically separated from the bonded warehouse.

The customs authority must

  • be able to verify the identity of the goods: It must be able to verify that the goods are those that have been placed under the customs warehousing procedure.
  • be able to check the goods without disproportionate effort.
Which documents are required?
  • if necessary, at the request of the main customs office: warehouse sketches or descriptions showing the location of the customs warehouse areas.
  • Parts I to III and V of the "Customs authorization questionnaire"
    • Not required as an authorized economic operator
What are the fees?

There are no costs for you. However, you will usually have to provide a security deposit.

What deadlines do I have to pay attention to?

You do not have to meet any deadlines.

Processing duration

If no other Member State is involved, a decision is usually taken within 60 days of the application being accepted.

Legal basis
Appeal
  • Objection
    Detailed information on how to lodge an appeal can be found in the information on legal remedies attached to each decision.
  • Administrative court action
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

18.05.2021

Teaser

If you wish to operate a customs warehouse, you must submit an application.

Process flow

To be allowed to use a storage facility as a customs warehouse, you must submit a written application:

  • Use the form "Application for authorization for the operation of storage facilities for the customs warehousing of goods" (Form 0290). The Federal Ministry of Finance provides the form on its website.
  • Attach the completed "Questionnaires for customs authorizations" Parts I to III and V to the form.
    • If you are an authorized economic operator, you do not need the questionnaires.
  • Send the documents to the main customs office responsible for you.
  • The main customs office will inform you of the acceptance of your application.
  • The main customs office will check your documents.
  • You will receive an approval or a rejection.

In the case of cross-member state authorization:

  • Submit the application via the EU Trader Portal.
    • If you do not yet have a user account (EU login) for the EU Trader Portal, you must apply for one using form 05700. You can find the form on the Customs Administration website.
    • Send the application to the General Customs Directorate, Directorate II, Master Data Management Team - Dresden office
  • However, do not upload Parts I to III and V of the "Customs authorization questionnaire" and the additional information required in the application form to the EU Trader Portal.
  • Use the "Supplementary national information sheet" for the additional information. Send the completed supplementary sheet and the parts of the questionnaire by post to the responsible main customs office. Refer to the application number generated by the EU Trader Portal in your consignment.

The main customs office in whose district you keep the general ledger for customs purposes or in which it is accessible is responsible. The main accounts for customs purposes include the records and documents on the basis of which the customs authority can make a decision.

Requirements

As an applicant, you must

  • be resident in the European Union,
  • offer a guarantee that the procedure will be carried out properly. The assessment is based on the following criteria:
    • compliance with customs and tax regulations
    • Satisfactory system of record keeping and transport documents and
    • practical and professional competence
  • provide a total guarantee in the amount of any customs debts that may arise. An application (form 0597) is required for this.

You may not use the bonded warehouse as sales premises. This means that the sales rooms must be physically separated from the bonded warehouse.

The customs authority must

  • be able to verify the identity of the goods: It must be able to verify that the goods are those that have been placed under the customs warehousing procedure.
  • be able to check the goods without disproportionate effort.

Which documents are required?

  • if necessary, at the request of the main customs office: warehouse sketches or descriptions showing the location of the customs warehouse areas.
  • Parts I to III and V of the "Customs authorization questionnaire"
    • Not required as an authorized economic operator

What are the fees?

There are no costs for you. However, you will usually have to provide a security deposit.

What deadlines do I have to pay attention to?

You do not have to meet any deadlines.

Processing duration

If no other Member State is involved, a decision is usually taken within 60 days of the application being accepted.

Legal basis

Appeal

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

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

18.05.2021

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