For Citizens - Service Finder
Apply for preferential customs duties on imports of goods in the context of end-use
Non-Union goods are goods from countries outside the customs territory of the European Union, for example:
- are imported into the customs territory of the European Union, or
- have been placed under a European customs procedure in which no duties or other commercial policy measures have to be complied with (examples of such customs procedures are the customs ware warer, inward processing procedure or temporary importation), or
- have been obtained by the joint processing or processing of Union and non-Union goods (e.g. automobiles whose components have been obtained or manufactured both inside and outside the customs territory of the EU).
For those non-Union goods, you may 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 vessels,
- for drilling or production platforms,
- for civil aviation, or
- for the industrial assembly of motor vehicles
are determined.
In order to be able to take advantage of such a tariff advantage, you need a permit, which you must apply for at the main customs office responsible for you locally.
The authorisation may also be granted retroactively. If your application is approved, the permit must be renewed after 5 years at the latest.
You must apply in writing for authorisation of the end-use:
- Go to the website of the German customs and from there call up the application for approval of an end use (form 0287). You can fill out the form directly on the computer.
- In addition, download the Customs Permits Questionnaire and complete Parts I to III and V.
- Authorised Economic Operators (AEO) are not required to submit the questionnaire.
- Print out the fully completed application and questionnaire and attach all required documents.
- Submit the form in triplicate to your responsible main customs office. Your application will be examined there.
- The Main Customs Office will send you the authorisation for the end use in writing. If it is intended to reject the application, you will be given the opportunity to comment beforehand within the framework of a right to be heard.
- In the authorisation, the Hauptzollamt shall include certain conditions, 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.
- The authorisation usually takes effect on the day on which it is sent to you.
The main customs office is responsible, from whose district you operate your business or, if you do not operate a company in whose district you are resident. If your company is operated from a place outside Germany or if you do not have a place of residence in Germany, the main customs office is locally responsible, in whose district you make your first tax appearance.
In order to benefit from the tariff favourable tariff treatment in the context of end-use, you or your company must:
- be established in the customs territory of the European Union;
- provide the guarantee necessary for the proper execution of the operations.
To this end, the following shall be examined:
- that you comply with the law and the law in the context of your economic activity, i.e.
- They have not seriously or repeatedly violated customs or tax regulations.
- You have not committed any more serious crimes in the course of your economic activity.
- that you demonstrably have a functioning, reliable control system for your economic activities and movements of goods, i.e.
- You must prove that you keep business books and transport documents systematically and that you allow customs to carry out appropriate controls.
- that you have the necessary practical or professional qualifications;
- provide a security for import duties which may arise.
If you meet the conditions and it is possible to exercise customs supervision with an administrative burden that is not disproportionate to your economic needs, the authorisation will be granted on condition that you, as the holder of the authorisation,
- use the goods for the prescribed purposes, or
- transfer the obligation to another person under the conditions laid down in the authorisation.
- Questionnaire for customs authorisations (Parts I to III and Part V)
- Supplementary sheet national data
For the application and subsequent approval, you will also need an EORI number (Registration and Identification Number for Economic Operators). The EORI number is assigned on request by the General Directorate of Customs - Location Dresden - Master Data Management and can be applied for via the Citizen and Business Customer Portal.
Please ask your responsible main customs office if you need to submit further documents.
There are no costs.
There are no deadlines.
In principle, your application will be decided within 30 days of its acceptance.
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
- Objection
- Action before the Finance Court
The text was automatically translated based on the German content.
Federal Ministry of Finance
Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)