Customs; application for simplifications in the determination of the customs value

If you import goods from third countries into Germany, you can use lump sums in certain cases to determine the customs value of the goods. You will need permission from customs to do this.

Description

Prerequisites

You may submit an application for simplifications if

  • you have not committed any serious or repeated infringements of customs or tax legislation and have not committed any serious offences in the course of economic activity.
  • you use an accounting system which complies with generally accepted accounting principles and which facilitates customs controls based on audits. In the accounting system, data are archived in such a way that an audit trail is created at the moment of data entry.
  • Have a management organisation appropriate to the nature and size of the business and suitable for managing the movement of goods.
  • you have internal controls capable of detecting illegal or irregular transactions.
  • the preparation of a simplified declaration would impose a disproportionate administrative burden on you.
  • the simplification does not lead to a reduction in the import duties to be collected.

Procedure

You can apply for approval in writing to the relevant main customs office.

  • Draw up an informal letter in which you provide the following information:
    • Indication of the addition factors, deduction factors or split-off purchase price components (e.g. transport costs, licence fees, assembly costs, analysis costs) for which you are applying for authorisation.
    • Indication of the goods, with commercial description and CN code, to which the simplifications apply.
    • Indication of the suppliers of the goods
  • Then explain how the addition, deduction or split-off purchase price component applied for is calculated and indicate the taxable amount (e.g. ex-works price) to which it relates.
  • Attach parts "I to III of the Customs Authorisation Questionnaire" to the letter. Exception: Authorised Economic Operators (AEO) do not have to enclose the questionnaire.
  • Send the signed letter with questionnaire by post to the main customs office in whose district your main accounts for customs purposes are kept or accessible.
  • After your documents have been checked, you will receive a notice of approval or rejection from the main customs office.

Please note that in the case of an application for a cross-member state authorisation, you must submit the application online via the EU Trader Portal. The parts of the questionnaire will not be uploaded in the EU-Trader Portal. Please submit them to the relevant main customs office with reference to your application number from the EU Trader Portal.

Deadlines

The authorisation shall take effect on the date of notification and shall in principle be valid for an unlimited period.

Processing time

You will usually receive a decision on your application within 120 days of acceptance.

Required documents

  • Required Documents

    • Part I to III of the Customs Authorisation Questionnaire

Fees

  • There are no costs for you.

Remedy

  • Appeal. Detailed information on how to lodge an appeal can be found in your tax assessment notice.
  • Action before the tax court

Status:28.10.2023

Responsible for editing:Bundesministerium der Finanzen

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