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Apply for concessionary customs duties for imports of goods under end-use
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
Non-Union goods are goods from countries outside the customs territory of the European Union which are, for example
- are imported into the customs territory of the European Union, or
- have been placed under a European customs procedure under which no duties are levied or other commercial policy measures are to be observed (examples of such customs procedures are the customs warehousing procedure, inward processing or temporary admission), or
- have been obtained by working or processing Union and non-Union goods together (example: automobiles whose components have been obtained or manufactured both inside and outside the customs territory of the EU).
For these non-Union goods, you can claim reduced import duties if the goods are linked to a specific use (end-use). These can be, for example, goods that
- for certain types of watercraft,
- for drilling or production platforms,
- for civil aviation, or
- for the industrial assembly of motor vehicles
industrial assembly of motor vehicles.
In order to be able to claim such a favourable tariff treatment, you need an authorisation, which you must apply for at the main customs office responsible for your area.
The authorisation can also be granted retroactively. If your application is approved, the authorisation must be renewed after 5 years at the latest.
You must apply for the end-use authorisation in writing:
- Go to the website of the German customs and call up the application for approval of end-use (form 0287) from there. You can fill out the form directly on your computer.
- Also download the Customs Authorisation Questionnaire and complete Parts I to III and V.
- Authorized Economic Operators (AEO) do not need to submit the questionnaire.
- Print the completed application and questionnaire and attach all required documents.
- Submit the form in triplicate to your competent main customs office. Your application will be examined there.
- The main customs office will send you the authorisation for end-use in written form. If it is intended to reject the application, you will be given the opportunity to comment beforehand within the framework of a legal hearing.
- In the authorisation, the main customs office will include certain requirements, conditions and notices that you must observe when carrying out the end-use procedure, including the period of validity, the transfer of rights and obligations and information obligations.
- As a rule, the authorisation takes effect on the day on which it is served on you.
The competent customs office is the main customs office from whose district you operate your business or, if you do not operate a business, in whose district you are domiciled. If your business 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 locally responsible.
In order to benefit from the favourable tariff treatment under end-use, you or your company must be
- be established in the customs territory of the European Union;
- provide the necessary guarantees for the proper conduct of the operations.
To this end, it will be verified
- that you comply with the law in the context of your economic activity, i.e. that
- you have not committed any serious or repeated offences against customs or tax legislation.
- you have not committed any serious criminal offences in the course of your economic activity.
- that you can prove that you have a functioning, resilient control system for your economic activities and movements of goods, i.e.
- you must prove that you keep business records and transport documents in a systematic manner and that you allow customs to carry out appropriate checks.
- that you have the necessary practical or professional qualifications;
- provide security for import duties that may be incurred.
If you meet the conditions and it is possible to carry out customs supervision with an administrative burden which is not disproportionate to your economic needs, the authorization will be granted on condition that you, as the holder of the authorization
- use the goods for the purposes prescribed, or
transfer the obligation to another person under the conditions laid down in the authorisation.
Which documents are required?
- Customs Authorisation Questionnaire (Parts I to III and Part V)
- Supplementary sheet national data
For the application and subsequent authorisation, you will also need an EORI number (registration and identification number for economic operators). The EORI number is issued on application by the Generalzolldirektion -Dienstort Dresden- Stammdatenmanagement and can be applied for via the Bürger- und Geschäftskundenportal.
Please enquire at your responsible main customs office whether you need to submit further documents.
What are the fees?
There are no costs.
What deadlines do I have to pay attention to?
There are no deadlines.
In principle, a decision on your application will be taken within 30 days of its acceptance.
Action before the tax court
Applications / forms
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
Technically approved by
Federal Ministry of Finance