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Apply for official acts subject to customs duties


As a rule, you do not have to pay any costs for official acts, i.e. services, of the customs administration. However, in certain cases, costs (fees and expenses) are incurred for special services rendered by the customs administration.

For example, the following are subject to costs:

  • Official acts which, upon request, take place outside the official place or office or outside the opening hours.
    • Except for official acts of tax supervision which, for reasons attributable to the Customs Administration's sphere of responsibility, cannot take place at the official place or within the opening hours
  • the storage of non-Union goods by the customs office
  • official acts, in particular those of customs supervision, performed at airfields that are not customs airfields
  • the official guarding and escorting of means of transport or goods
  • official acts that result in a service burden because they are performed at a specific time upon request
  • official acts in the tax warehouse traffic with alcohol, unless it is a measure of tax supervision
  • supervision of operations in which equipment, vessels or devices under permanent official surveillance are used for purposes other than those declared
  • official surveillance of sealed bonded warehouses
  • official acts in connection with the destruction of goods, in particular their customs surveillance
  • official acts in connection with the discharge of excisable goods in free circulation or the granting of an export refund outside the official place or office or outside opening hours
  • supervision or denaturing for the purpose of obtaining a tax or price concession, with the exception of denaturing duly carried out by the tax warehouse keeper itself
  • the examination of goods in certain cases
  • making copies and transcripts


Customs charges are levied in addition to import or export duties, if any.
You must apply for the chargeable official act in advance.

Process flow

As a rule, you must apply for the chargeable official act in advance.

Informal request:

  • You can make the request informally, in writing by email or fax, or verbally by phone.

Written request with form:

  • For the written application, you can use a form in certain cases. The form is necessary for the action of the customs authority in the industrial property protection.
  • Go to the website of the Customs Administration download the "Application for the performance of an official act for which a fee is charged (Form 0009)".
  • Fill out the form and send it by e-mail or fax to your competent customs administration. The jurisdiction depends on your place of residence.
  • The customs administration will examine and approve your application. You will receive a decision.
  • There is no legal entitlement to the performance of the requested official action subject to costs. The decision as to whether an official act is to take place as requested is made by the customs office within the scope of its organizational and staffing possibilities.
  • After the official action has been carried out, you will receive a separate notification of costs. Pay the appropriate fee.

Application in the Citizen and Business Customer Portal of Customs:

  • Alternatively, you can submit the application online in the Citizen and Business Customer Portal of Customs.
  • To do so, open the Customs Citizen and Business Customer Portal.
  • If you do not already have a user account, follow the instructions to create a citizen, user or business customer account.
  • In order to be able to submit the application for official action subject to customs charges online, access via ELSTER is available for businesses and citizens. Citizens can also use their electronic ID card or electronic residence permit for registration and application.
  • After your data has been checked and approved, you can use your account.
  • Complete the online application for the performance of an official act subject to customs charges, add attachments if necessary, and submit the application.
  • You will receive a confirmation of receipt with a transaction number and an application accompanying document.
  • After your application has been processed, you will receive a decision in your electronic mailbox at the Citizens and Business Customer Portal of Customs.

The jurisdiction of the main customs office is generally based on your place of residence. In special cases, jurisdiction may be based on the location of the official act.

Competent authority

the main customs office or customs office responsible for the subject matter and location

Requirements

  • You are making use of a special service provided by customs.
  • The applicant and the debtor must be identifiable.
  • The requested official action must be feasible according to practical standards.

Which documents are required?

You do not have to submit any additional documents. However, you can do so if the documents are helpful for the application processing.

What are the fees?

The costs to be paid accordingly can be found in the notification with the necessary bank details. The notification of costs can be sent separately if necessary.

The costs vary depending on the official act.

The following costs (fees and expenses) can be charged for the cost collection items of the Customs Costs Ordinance:

  • Hourly fees
  • Monthly fees
  • Basic fee
  • Fee for bulk shipments: EUR 8.00
  • Examination fees: Fees are calculated according to the type of examination.
  • Storage costs
  • Writing expenses
  • for the first 50 pages EUR 0.50 per page and for each additional page EUR 0.15
  • Costs for official acts in the field of industrial property protection and
  • other expenses

Basically, there is a flat rate, which is based on the time spent and the number of employees of the customs administration involved.

This flat rate is generally made up of a basic fee and an hourly fee. In addition, the number of employees involved in the official act is taken into account.

The hourly fee, which is calculated on the basis of the duration of the official act, is calculated on the basis of one quarter of the hourly fee rate for each quarter of an hour or part thereof. The basic fee is generally equal to the hourly fee for a full hour.

The hourly fee rate is

  • for guarding and escorting EUR 47,00 and
  • for other official acts EUR 59,00.

Monthly fees:

Monthly fees are charged if officials are required on a permanent basis for the performance of certain official acts subject to a fee.

The monthly fee is

  • for male and female civil servants in the category of the lower civil service: EUR 6,517
  • for civil servants in the intermediate category: EUR 7,356
  • for female and male civil servants in the career bracket of the upper service: EUR 8,858

Investigation fees: Investigation fees are calculated according to the type of investigation.

Custody fee or reimbursement of expenses for storage of non-Union goods:

A custody fee is charged for the storage of non-Union goods by the customs office. You must pay the fee primarily for mail originating from non-EU countries.

The fee per day is

  • for postal and courier consignments up to 20 kilograms per package EUR 0.50
  • for other general cargo EUR 0.50 for each 50 kilograms or part thereof
  • for other shipments EUR 0.15 for each 100 kilograms or part thereof, but not less than EUR 6.00

Writing expenses:

Only material costs are recorded. For documents and copies made on request

  • for the first 50 pages EUR 0.50 per page
  • for each additional page EUR 0.15

Fees for industrial property actions:

For action by the customs authorities, either

  • Flat-rate fees,
  • flat-rate fees for small consignments or
  • actual costs incurred

levied.

The party liable for costs is the holder of the decision on an application for action by the customs authority or an application for seizure.

The levying of flat-rate fees in the field of industrial property is the rule, while the levying of actual costs incurred is the exception. Flat fees cover all costs related to the particular case. No other costs are charged in addition to the flat fees.

Small-amount rule:

Fees of less than EUR 5.00 are not charged.

What deadlines do I have to pay attention to?

The costs become due with the notification of the cost decision, unless the customs office determines a later date.

Processing duration

It is not possible to state an average processing time. It depends on the circumstances of the individual case and the situation at the respective main customs office or customs office and on the type of official action for which a fee is requested.

Applications / forms

  • Forms: Yes
  • Written form required: No
  • Informal application possible: Yes
  • Personal appearance required: No
  • Online services available: Yes

Appeal

  • Objection

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

15.03.2022

Author

The text was automatically translated based on the German content.

Data protection information


Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)