Value added tax; request for non-binding information from the customs administration

If you are not sure how much VAT you have to pay for supplies or an intra-Community acquisition of an item, you can request non-binding information on this.

Description

If you purchase or supply goods within the Community, you must pay VAT on them under certain conditions.

You can apply for non-binding information on sales tax by mail or online at the General Customs Directorate.

The distinction between tax-privileged and non-privileged goods is based on the customs tariff. You must therefore specify in the application which goods are involved.

Prerequisites

You supply or purchase goods within the Community and want to obtain non-binding information on the amount of VAT.

Procedure

You can request non-binding sales tax information by mail or online.

Online application:

  • Access the Customs Citizen and Business Customer Portal.
  • If you do not have a user account, follow the instructions to create one.
  • Complete the online application for non-binding information on sales tax, add electronic attachments if necessary, and submit the application.
  • You will receive a confirmation of receipt with a transaction number and an application accompanying document. You can use the application accompanying document to submit samples or specimens.
  • You will receive a non-binding customs tariff information for VAT purposes in your electronic mailbox at the Citizens and Business Customer Portal of Customs. You will be notified of this by email.

Application by mail:

  • Download and complete the "Application for Non-binding Customs Tariff Information for VAT Purposes" (Form 0310) on the Customs Administration website.
  • Attach all the required documents.
  • Send everything to your relevant office of the Education and Science Center (BWZ) of the General Directorate of Customs.
  • You will receive a written non-binding information.

Deadlines

There is no deadline.

Processing time

Processing occurs in 4 to 12 weeks for 75 percent of cases. (4 bis 12 Wochen)

Required documents

  • Required Documents

    You must include a meaningful description and, if applicable, samples of the goods. If samples cannot be enclosed due to the special procurement of the goods, such as perishability, size or value, photos, brochures, illustrations, technical drawings or detailed descriptions of the goods are necessary.

Forms

  • Form, Bavaria-wide: Antrag auf Erteilung einer unverbindlichen Zolltarifauskunft für Umsatzsteuerzwecke
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

Fees

  • There are no costs involved.

Legal bases

Remedy

Non-binding tariff information issued by the customs administration cannot be challenged.

Links to more information

Related issues

Status:08.05.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.

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