responsibility finder
Schleswig-Holstein

make an application for temporary importation

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you import goods from third countries into the customs territory of the European Union only temporarily and for a specific purpose, you have to pay less or no import duties at all for these goods. Under customs law, this is known as the "temporary importation procedure". You can take part in this procedure if you submit an application. You are entitled to apply if you intend to use the goods yourself or arrange for them to be used.

Temporarily imported goods may not be altered, but repairs, maintenance (including repairs and adjustments) and measures to preserve the goods are permitted. In addition, measures to ensure conformity with the technical requirements for the temporary admission of the goods are permitted.

Whether partial or total relief from import duties is available depends on the type of goods and their intended use. Some goods are only partially exempt from import duties because they enter the Union's economic circuit at least in part through productive activity.

Partial exemption is possible, for example, for:

  • a crane for a specific construction site,
  • a bottling plant which is only needed for one season,
  • data processing equipment for a software development project.

Full import duty exemption is possible for example for:

  • Professional equipment
  • exhibition and fair goods
  • for certain means of transport (for example, a traveller's car)

In the temporary admission procedure, you must provide a security when making written customs declarations. This is based on the amount of import duty you would normally have had to pay on importation. However, there are exceptional cases in which you do not have to pay the guarantee. These occur if

  • you make the declaration of the goods orally or by an act deemed to be a customs declaration;
  • if the goods are materials used by airlines, shipping companies, railways or postal service providers in international traffic and are marked with identification marks;
  • in the case of packing materials, provided that they are imported empty and bear indelible and irremovable marks
  • where it is a question of renewing an authorization already granted on the basis of an oral declaration or an act deemed to be a customs declaration, where the goods are to be used for the same purpose

Process flow

You can obtain permission for simplified use in 2 ways:

You submit an application

  • in the formal approval procedure or
  • in the simplified authorization procedure.

In the case of a formal authorisation, this is granted before goods are declared for temporary admission. Under the simplified authorisation procedure, authorisation is granted on the basis of a customs declaration by releasing the goods under the clearance procedure.

1. formal application procedure

  • Go to the website of the customs administration and open the "Application for temporary admission", fill it out and attach all the necessary documents.
  • Download the document "Questionnaire Customs Authorisation Parts I to III and V" from the Customs website and complete it as well. (Exception: "Authorized Economic Operators, AEO" are not required to complete the questionnaire).
  • When all documents have been completed, send the application form in triplicate and one copy of the questionnaire (exception: "Authorised Economic Operators") to your competent main customs office.
  • The main customs office will process your application and issue the authorisation if all the necessary documents and information have been submitted.
  • The authorisation specifies the further details of the procedure (e.g. period of validity, information requirements).

2 Simplified application procedure

  • In many cases, your customs declaration to place goods under temporary admission is considered an application for authorisation. The following types of customs declaration are possible:
  • written customs declaration
  • Oral customs declaration or declaration by certain acts (only permitted for certain uses)
    • oral declaration: pass through the border and inform the customs personnel at the border that you are carrying goods for temporary importation.
    • Declaration by certain acts: Passing through the customs office or using the green exit in airports, for example, is considered clearly identifiable behavior and therefore an application for authorization.
    • An authorisation exists when customs personnel allow you to pass and thus release the goods for temporary use.
  • ATA carnet (customs passport booklet)
    • Show your customs passport booklet (ATA carnet) at the customs border.
    • An authorisation for temporary admission of the goods is applied for using the white section -Importation- of the ATA carnet and is granted when it is removed.

The procedure is different in the case of an authorisation covering more than one member state - find out the exact procedure on the customs website or contact your contact person at the main customs office responsible.

Requirements
  • They are established outside the customs territory of the European Union, unless the temporary admission is expressly also or exclusively authorised for economic operators established in the customs territory,
  • The goods are imported temporarily and re-exported at a specified time.
  • You are approved as an economic operator for customs simplifications or it is established, on the basis of the replies to the customs authorisation questionnaire, that you offer the necessary guarantees for the proper conduct of the operations.
  • You use the goods yourself or you arrange for them to be used.
  • You re-export the goods from the European Customs Union in an unaltered condition (exception: repairs and maintenance).
Which documents are required?
  • in the formal application procedure: Questionnaire "Customs Authorisation Parts I to III and V" (exception: "Authorised Economic Operators, AEO" do not have to fill in the questionnaire).
  • in the oral application procedure, additional information is required, for which form number 0278 is available
What are the fees?

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

What deadlines do I have to pay attention to?
  • The time limit for the use of non-Union goods is specified in the authorisation / customs declaration.
  • As a rule, non-Union goods can be used for a maximum of 24 months in the tax territory of the European Union.
Processing duration

If no other Member State is involved in the formal application procedure, a decision will in principle be taken within 30 days.

Provided that the procedural requirements are met, any restrictions have been applied and the goods are not subject to any prohibitions, the authorisation under the simplified application procedure shall be granted by release of the goods once the particulars in the customs declaration have been verified or accepted without verification.

Legal basis
Appeal
  • Appeal. Detailed information on how to file an appeal can be found in the appeal instructions attached to each decision.
  • Administrative court action
Applications / forms

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: for formal application no / for simplified application yes; proxy is possible.


Author
Technically approved by

Federal Ministry of Finance

Process flow

You can obtain permission for simplified use in 2 ways:

You submit an application

  • in the formal approval procedure or
  • in the simplified authorization procedure.

In the case of a formal authorisation, this is granted before goods are declared for temporary admission. Under the simplified authorisation procedure, authorisation is granted on the basis of a customs declaration by releasing the goods under the clearance procedure.

1. formal application procedure

  • Go to the website of the customs administration and open the "Application for temporary admission", fill it out and attach all the necessary documents.
  • Download the document "Questionnaire Customs Authorisation Parts I to III and V" from the Customs website and complete it as well. (Exception: "Authorized Economic Operators, AEO" are not required to complete the questionnaire).
  • When all documents have been completed, send the application form in triplicate and one copy of the questionnaire (exception: "Authorised Economic Operators") to your competent main customs office.
  • The main customs office will process your application and issue the authorisation if all the necessary documents and information have been submitted.
  • The authorisation specifies the further details of the procedure (e.g. period of validity, information requirements).

2 Simplified application procedure

  • In many cases, your customs declaration to place goods under temporary admission is considered an application for authorisation. The following types of customs declaration are possible:
  • written customs declaration
  • Oral customs declaration or declaration by certain acts (only permitted for certain uses)
    • oral declaration: pass through the border and inform the customs personnel at the border that you are carrying goods for temporary importation.
    • Declaration by certain acts: Passing through the customs office or using the green exit in airports, for example, is considered clearly identifiable behavior and therefore an application for authorization.
    • An authorisation exists when customs personnel allow you to pass and thus release the goods for temporary use.
  • ATA carnet (customs passport booklet)
    • Show your customs passport booklet (ATA carnet) at the customs border.
    • An authorisation for temporary admission of the goods is applied for using the white section -Importation- of the ATA carnet and is granted when it is removed.

The procedure is different in the case of an authorisation covering more than one member state - find out the exact procedure on the customs website or contact your contact person at the main customs office responsible.

Requirements

  • They are established outside the customs territory of the European Union, unless the temporary admission is expressly also or exclusively authorised for economic operators established in the customs territory,
  • The goods are imported temporarily and re-exported at a specified time.
  • You are approved as an economic operator for customs simplifications or it is established, on the basis of the replies to the customs authorisation questionnaire, that you offer the necessary guarantees for the proper conduct of the operations.
  • You use the goods yourself or you arrange for them to be used.
  • You re-export the goods from the European Customs Union in an unaltered condition (exception: repairs and maintenance).

Which documents are required?

  • in the formal application procedure: Questionnaire "Customs Authorisation Parts I to III and V" (exception: "Authorised Economic Operators, AEO" do not have to fill in the questionnaire).
  • in the oral application procedure, additional information is required, for which form number 0278 is available

What are the fees?

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

What deadlines do I have to pay attention to?

  • The time limit for the use of non-Union goods is specified in the authorisation / customs declaration.
  • As a rule, non-Union goods can be used for a maximum of 24 months in the tax territory of the European Union.

Processing duration

If no other Member State is involved in the formal application procedure, a decision will in principle be taken within 30 days.

Provided that the procedural requirements are met, any restrictions have been applied and the goods are not subject to any prohibitions, the authorisation under the simplified application procedure shall be granted by release of the goods once the particulars in the customs declaration have been verified or accepted without verification.

Legal basis

Appeal

  • Appeal. Detailed information on how to file an appeal can be found in the appeal instructions attached to each decision.
  • Administrative court action

Applications / forms

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: for formal application no / for simplified application yes; proxy is possible.


Author

Technically approved by

Federal Ministry of Finance

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