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Application for deferral to the customs administration


The Customs Administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship. The claim must not appear to be endangered by the deferral. The considerable hardship must be momentary.

Significant hardship is to be assumed in particular if, through no fault of your own, you are temporarily in serious payment difficulties due to unfavorable economic circumstances or would fall into such difficulties in the event of immediate collection.

You may not invoke mere avoidable payment difficulties.

Interest shall be charged for the duration of any deferral granted.

Deferrals are generally granted against the provision of security.

The granting of partial payments (installments) is also possible.

Process flow

To request deferment, proceed as follows:

By mail, fax or e-mail:

  • You may submit the request informally.
  • You can download the aforementioned forms 3741 or 3743 to explain your income and assets, fill them out and compile the required documents.
    • Please note that knowledge of the information requested is necessary for a proper decision on your application. You have a corresponding obligation to provide information. If you do not answer the questions completely or do not provide the required evidence, you must expect a rejection of your application.
  • Submit the application to the relevant main customs office and, if necessary, attach the completed forms and the documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. As a rule, this is the main customs office that issued the tax assessment notice or the main customs office where the tax return is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Online:

  • Access the citizen and business customer portal of the customs office.
  • Log in there with your access data for ELSTER (Electronic Tax Return).
    • If you do not yet have an ELSTER account, you must register for it once.
  • Fill out the application.
  • Send the application to the responsible main customs office and attach any required documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
    • The main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Competent authority

Competent main customs office

Requirements

  • The main customs office can defer claims arising from the tax debt relationship in whole or in part if
    • you were not able to prepare for the fulfillment in time or are currently in unfavorable economic circumstances,
    • you did not cause the inability to pay yourself, and
    • the claim is not jeopardized by the deferral.

Which documents are required?

You can use the following documents to demonstrate your income and financial circumstances and attach them to your application, which you submit by mail, fax or e-mail:

  • for citizens: information sheet on the deferral request (form 3741)
  • for companies: Information sheet for the examination of the personal and financial circumstances of legal entities (form 3743).

What are the fees?

There are no costs involved.

What deadlines do I have to pay attention to?

  • The request should be made before the due date.

Processing duration

The processing time depends on the circumstances of the individual case and the situation at the respective main customs office.

Applications / forms

Forms: Yes

Written form: 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

27.07.2022

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)