Apply for official acts subject to customs costs

As a rule, you must apply for the official act subject to a fee online or informally in advance.

If you would like to apply for the official act subject to a fee online:

• Go to the customs portal.
  • To be able to use the customs portal, you must register once at www.zoll-portal.de.
• Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
  • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
• Complete the application to carry out an official act subject to customs costs in the menu item "Services", add any attachments and send the application to your main customs office. Responsibility is based on your place of residence. In special cases, responsibility may depend on the location of the official act.
• You will receive a confirmation of receipt with a process number and an application accompanying document.
• Once your application has been processed, you will receive an electronic notification in your inbox in the customs portal.
• After the official act, you will receive a separate notification of costs. Pay the corresponding fee.

If you would like to send the application by post, e-mail or fax:

• Go to the Customs Administration website and download the "Application to carry out an official act subject to a fee (Form 0009)".
• Complete the form and send it by post, e-mail or fax to your main customs office. Jurisdiction depends on your place of residence. In special cases, jurisdiction may depend on the location of the official act.
• The customs administration will check your application.
• After the official act, you will receive a separate notification of costs. Pay the corresponding fee.

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

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

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

You will find the corresponding costs 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 costs can be found in the Customs Costs Ordinance.

The following costs may be charged in the form of fees and expenses:

• Hourly fees
• Monthly fees
• Basic fee
• Fee for bulk shipments
• Examination fees: The fees are calculated according to the type of examination
• storage costs
• Writing expenses
• Costs for official acts in the field of industrial property protection
• other expenses

If you are the party liable to pay the costs, you must always pay a flat rate that is based on the time spent and the number of customs administration employees involved.

This lump sum is usually made up of a basic fee and an hourly fee.

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

Monthly fees:

If you are liable for costs, you must pay a monthly fee if customs officers are permanently required for certain chargeable services.

Investigation fees:

The examination fees are calculated according to the type of examination.

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

You must pay a custody fee for the storage of non-Union goods by the customs office if you are liable for the costs. You usually have to pay this fee for postal items originating from third countries.

Writing expenses:

Only material costs are recorded.

Fees for industrial property protection measures:

For action by the customs authorities, if you are liable for costs, you pay either

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

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

The charging of flat fees in the area of industrial property protection is the rule, the charging of actual costs incurred is the exception. Flat fees cover all costs incurred in connection with the respective case. No further costs are charged in addition to the flat-rate fees.

Small amount regulation:
Fees of less than EUR 5.00 are not charged.

The costs shall become due upon notification of the cost decision, unless the customs office specifies a later date.

It is not possible to give 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.

• § 178 Abgabenordnung (AO)
• Zollkostenverordnung (ZollKostV)

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

Objection

There are no indications or special features.

• Informationen für Privatpersonen zu Zollkosten auf der Internetseite der Zollverwaltung
• Informationen für Unternehmen zu Zollkosten auf der Internetseite der Zollverwaltung

Federal Ministry of Finance (BMF)

28.06.2024

The text was automatically translated based on the German content.