responsibility finder
Schleswig-Holstein

Submit application for inward processing

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

The inward processing procedure allows companies to import non-Union goods into the customs territory of the European Union (EU) in order to have them processed there. When importing, you do not have to pay any duties at first. After the inward processing

  • you can either re-export the goods or
  • release the goods for free circulation in the EU. This gives non-Union goods the status of Union goods.

In order to have non-Union goods inward processed, you need an authorization from the responsible main customs office. This is granted on application (formal or simplified).

Processing operations are understood to mean:

  • Processing,
  • processing,
  • mending (repair) or
  • destruction

of goods. In addition

  • the use of goods which do not enter into the compensating products but which enable or facilitate the production of the compensating products, even if they are wholly or partly consumed in the process (production accessories).

In addition to non-Union goods, you may in some cases - where allowed - also use equivalent goods (i.e. Union goods equivalent to non-Union goods) in the procedure.


Process flow

The application for authorisation must be made in writing.

  • Formal application (with form 0281)
    • Open the form "Application for authorisation to use inward processing (0281)" on the Customs website.
    • Download the "Customs Authorisation Questionnaire Parts I to III and Part V" from the Customs website. (If you have an AEO Authorization as an "Authorized Economic Operator", this step is not required. You do not need to complete the questionnaire).
    • Attach all required documents and send the application to the main customs office in whose district you keep your main accounts for customs purposes.
    • Once the main customs office has successfully checked that all the requirements for participation in the procedure have been met, you will receive an authorization. The authorization clarifies the details of how the procedure is to be carried out.
  • Simplified application (with customs declaration)
    • If you meet the requirements for using the simplified procedure, you can submit the application as part of an electronic or written customs declaration.
      • Electronic customs declaration:
        • Submit an individual customs declaration for entry for inward processing (EZA-AV) electronically via the ATLAS customs software ("Automated Tariff and Local Customs Clearance System").
        • The customs office responsible will check your application.
        • If the check is positive, you will receive a message via the ATLAS software with further details on the authorisation.
        • This releases the goods into the procedure.
      • Written customs declaration:
        • Complete copies 6 and 8 of the Single Administrative Document.
        • Hand over the documents to the customs office responsible.
        • The authorisation is effected by the release of the goods for the procedure.
        • You will receive a voucher copy of the authorisation for your records.

If, for example, you also wish to process goods in another Member State, you must submit the application electronically via the European Commission's EU Trader Portal. The option of submitting the application in a simplified form does not apply in this case. More information on the so-called "cross-member state authorisation" can be found on the Customs website.

Requirements

General requirements:

  • You are established in the customs territory of the European Union. (In justified exceptional cases, this requirement is waived).
  • You are considered reliable in customs matters, for example, because you have the status "Authorised Economic Operator (AEO)".
  • You carry out the processing operations yourself or have them carried out.
  • If you use substitute goods from the Union, you must prove that they are equivalent to the imported goods.
  • The inward processing must not affect the essential interests of Union producers.

Conditions for using the simplified application (by means of a customs declaration)

  • The economic conditions for inward processing are met.
  • You are not making a simplified customs declaration.
  • You do not apply for centralized customs clearance.
  • You do not make an entry in the declarant's accounts.
  • You do not apply for authorization retroactively.
  • You use only the imported goods themselves and no equivalent goods.
  • The inward processing procedure is to be carried out and processed exclusively in Germany.
Which documents are required?
  • the completed "Questionnaire Customs Authorisations Part I to III and Part V".
  • Exception: If you have an AEO authorisation as an "Authorised Economic Operator", you do not need to complete the questionnaire.
  • You will find further required documents under "Procedure".
What are the fees?

There are no costs for you. However, you must pay a security deposit, which you will receive back after completion of the processing.

If you use the customs software ATLAS (Automated Tariff and Local Customs Clearance System), there are also costs with the respective software provider.

What deadlines do I have to pay attention to?
  • Unless otherwise requested, the authorisation takes effect on the date of notification at the earliest and is granted for a maximum period of 5 years (3 years for agricultural goods). Under the simplified application procedure, the authorisation is valid for a single processing operation.
  • The authorisation sets an individual time limit within which the inward processing operation must be completed.
Processing duration

In the case of a formal application, the competent main customs office will generally issue the authorisation within 30 days of acceptance of the application. If documents or information are missing and have to be requested, the processing time may be extended accordingly.

In the case of a simplified application, you will generally receive the authorisation within 2 to 4 days. The individual processing time may vary considerably from case to case.

Legal basis
Appeal
  • Appeal. Detailed information on how to lodge an appeal can be found in your notice of claim.
  • Action before the tax court
Applications / forms
  • Forms: yes
  • Online procedure possible: yes (only for simplified application procedure)
  • Written form required: yes
  • Personal appearance required: no
Author
Technically approved by

Federal Ministry of Finance

Process flow

The application for authorisation must be made in writing.

  • Formal application (with form 0281)
    • Open the form "Application for authorisation to use inward processing (0281)" on the Customs website.
    • Download the "Customs Authorisation Questionnaire Parts I to III and Part V" from the Customs website. (If you have an AEO Authorization as an "Authorized Economic Operator", this step is not required. You do not need to complete the questionnaire).
    • Attach all required documents and send the application to the main customs office in whose district you keep your main accounts for customs purposes.
    • Once the main customs office has successfully checked that all the requirements for participation in the procedure have been met, you will receive an authorization. The authorization clarifies the details of how the procedure is to be carried out.
  • Simplified application (with customs declaration)
    • If you meet the requirements for using the simplified procedure, you can submit the application as part of an electronic or written customs declaration.
      • Electronic customs declaration:
        • Submit an individual customs declaration for entry for inward processing (EZA-AV) electronically via the ATLAS customs software ("Automated Tariff and Local Customs Clearance System").
        • The customs office responsible will check your application.
        • If the check is positive, you will receive a message via the ATLAS software with further details on the authorisation.
        • This releases the goods into the procedure.
      • Written customs declaration:
        • Complete copies 6 and 8 of the Single Administrative Document.
        • Hand over the documents to the customs office responsible.
        • The authorisation is effected by the release of the goods for the procedure.
        • You will receive a voucher copy of the authorisation for your records.

If, for example, you also wish to process goods in another Member State, you must submit the application electronically via the European Commission's EU Trader Portal. The option of submitting the application in a simplified form does not apply in this case. More information on the so-called "cross-member state authorisation" can be found on the Customs website.

Requirements

General requirements:

  • You are established in the customs territory of the European Union. (In justified exceptional cases, this requirement is waived).
  • You are considered reliable in customs matters, for example, because you have the status "Authorised Economic Operator (AEO)".
  • You carry out the processing operations yourself or have them carried out.
  • If you use substitute goods from the Union, you must prove that they are equivalent to the imported goods.
  • The inward processing must not affect the essential interests of Union producers.

Conditions for using the simplified application (by means of a customs declaration)

  • The economic conditions for inward processing are met.
  • You are not making a simplified customs declaration.
  • You do not apply for centralized customs clearance.
  • You do not make an entry in the declarant's accounts.
  • You do not apply for authorization retroactively.
  • You use only the imported goods themselves and no equivalent goods.
  • The inward processing procedure is to be carried out and processed exclusively in Germany.

Which documents are required?

  • the completed "Questionnaire Customs Authorisations Part I to III and Part V".
  • Exception: If you have an AEO authorisation as an "Authorised Economic Operator", you do not need to complete the questionnaire.
  • You will find further required documents under "Procedure".

What are the fees?

There are no costs for you. However, you must pay a security deposit, which you will receive back after completion of the processing.

If you use the customs software ATLAS (Automated Tariff and Local Customs Clearance System), there are also costs with the respective software provider.

What deadlines do I have to pay attention to?

  • Unless otherwise requested, the authorisation takes effect on the date of notification at the earliest and is granted for a maximum period of 5 years (3 years for agricultural goods). Under the simplified application procedure, the authorisation is valid for a single processing operation.
  • The authorisation sets an individual time limit within which the inward processing operation must be completed.

Processing duration

In the case of a formal application, the competent main customs office will generally issue the authorisation within 30 days of acceptance of the application. If documents or information are missing and have to be requested, the processing time may be extended accordingly.

In the case of a simplified application, you will generally receive the authorisation within 2 to 4 days. The individual processing time may vary considerably from case to case.

Legal basis

Appeal

  • Appeal. Detailed information on how to lodge an appeal can be found in your notice of claim.
  • Action before the tax court

Applications / forms

  • Forms: yes
  • Online procedure possible: yes (only for simplified application procedure)
  • Written form required: yes
  • Personal appearance required: no

Author

Technically approved by

Federal Ministry of Finance

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