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Schleswig-Holstein

Get non-binding information on sales tax from the customs administration

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you purchase or supply goods within the Community, you must pay VAT on them under certain conditions.

You can apply for non-binding information on sales tax by mail or online at the General Customs Directorate.

The distinction between tax-privileged and non-privileged goods is based on the customs tariff. You must therefore specify in the application which goods are involved.


Process flow

You can request non-binding sales tax information by mail or online.

Online application:

  • Access the Customs Citizen and Business Customer Portal.
  • If you do not have a user account, follow the instructions to create one.
  • Complete the online application for non-binding information on sales tax, add electronic attachments if necessary, and submit the application.
  • You will receive a confirmation of receipt with a transaction number and an application accompanying document. You can use the application accompanying document to submit samples or specimens.
  • You will receive a non-binding customs tariff information for VAT purposes in your electronic mailbox at the Citizens and Business Customer Portal of Customs. You will be notified of this by email.

Application by mail:

  • Download and complete the "Application for Non-binding Customs Tariff Information for VAT Purposes" (Form 0310) on the Customs Administration website.
  • Attach all the required documents.
  • Send everything to your relevant office of the Education and Science Center (BWZ) of the General Directorate of Customs.
  • You will receive a written non-binding information.
Requirements

You supply or purchase goods within the Community and want to obtain non-binding information on the amount of VAT.

Which documents are required?

You must include a meaningful description and, if applicable, samples of the goods. If samples cannot be enclosed due to the special procurement of the goods, such as perishability, size or value, photos, brochures, illustrations, technical drawings or detailed descriptions of the goods are necessary.

What are the fees?

There are no costs involved.

What deadlines do I have to pay attention to?

There is no deadline.

Legal basis
Appeal

Non-binding tariff information issued by the customs administration cannot be challenged.

Applications / forms

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Author
Technically approved by

Federal Ministry of Finance (BMF)

Process flow

You can request non-binding sales tax information by mail or online.

Online application:

  • Access the Customs Citizen and Business Customer Portal.
  • If you do not have a user account, follow the instructions to create one.
  • Complete the online application for non-binding information on sales tax, add electronic attachments if necessary, and submit the application.
  • You will receive a confirmation of receipt with a transaction number and an application accompanying document. You can use the application accompanying document to submit samples or specimens.
  • You will receive a non-binding customs tariff information for VAT purposes in your electronic mailbox at the Citizens and Business Customer Portal of Customs. You will be notified of this by email.

Application by mail:

  • Download and complete the "Application for Non-binding Customs Tariff Information for VAT Purposes" (Form 0310) on the Customs Administration website.
  • Attach all the required documents.
  • Send everything to your relevant office of the Education and Science Center (BWZ) of the General Directorate of Customs.
  • You will receive a written non-binding information.

Requirements

You supply or purchase goods within the Community and want to obtain non-binding information on the amount of VAT.

Which documents are required?

You must include a meaningful description and, if applicable, samples of the goods. If samples cannot be enclosed due to the special procurement of the goods, such as perishability, size or value, photos, brochures, illustrations, technical drawings or detailed descriptions of the goods are necessary.

What are the fees?

There are no costs involved.

What deadlines do I have to pay attention to?

There is no deadline.

Legal basis

Appeal

Non-binding tariff information issued by the customs administration cannot be challenged.

Applications / forms

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Author

Technically approved by

Federal Ministry of Finance (BMF)

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