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Repayment of import or export duties

The customs authorities determine the import or export duties essentially on the basis of your information in the customs declaration. If the customs authorities, yourself or other interested parties determine that import or export duties have not been claimed or have been claimed in too low an amount, they may be recovered under certain circumstances. You will then receive a new notification.

The original collection of duties may be incorrect, for example, due to incorrect information in the customs declaration or errors in the calculation or application of customs regulations. The notice corrects the determination of the duties and informs you of the amount of duty actually due.

In exceptional cases, the customs authorities may refrain from post-clearance recovery. for example, for reasons

  • legal certainty,
  • the protection of legitimate expectations, for example under certain conditions in the event of undetectable error on the part of the customs authorities, or
  • of administrative economics, for example with a sum of less than EUR 10.00.

Process flow

If you are not certified for the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, you will receive the additional claim notice by post.

  • If you notice that customs duties have not been claimed or have been claimed in too low an amount, please contact the competent main customs office in writing or by telephone that issued your original tax assessment.
  • Inform the Main Customs Office of the incorrect declaration.
  • Under certain circumstances, you may receive a supplementary claim notice from the customs authority.

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.

Requirements

  • You have received an incorrect tax notice from the customs authorities.
  • There are no reasons why the customs authorities refrain from post-clearance collection.

Which documents are required?

Please attach any relevant documents that you have. The Main Customs Office may request further documents from you.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Payment of the additional claim:

  • The payment deadline can be found in the supplementary claim notice.

Statute of limitations of a supplementary claim:

  • The customs debt is time-barred if more than 3 years have passed since it was incurred. If this tax liability has arisen as a result of a criminal offence such as import smuggling, this limitation period is extended to up to 10 years.

Processing duration

As a rule, two weeks after the hauptzollamt has all the information necessary for the calculation of import duties.

Applications / forms

Forms: no
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Appeal

  • Objection. Detailed information on how to file an objection can be found in your subsequent claim notice.
  • Action before the Finance Court

Author

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

04.01.2021

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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.