Tax assistant; application for appointment

Under certain circumstances, your main customs office can appoint a tax assistant to determine facts regarding your company's goods that are relevant under customs or excise law.



The tax assistant must meet the following requirements:

  • He is a natural person.
  • He or she is competent and reliable within the meaning of the law.
  • He or she is not personally affected by the result of the determination.


The application for the appointment of a tax assistant can be made informally:

By mail or fax:

  • Open the Forms Management System (FMS) of the Federal Ministry of Finance.
  • Use the search box and find the appropriate form there.
  • Download and fill out form 3721 "Information form (appointment of a tax assistant) ".
  • Download form 3722 "Personal sheet (appointment of a tax assistant) " and have it filled out by the desired tax assistant.
  • Submit the informal application to the appropriate Main Customs Office and attach the completed forms.
  • The Main Customs Office will review your request and, if all requirements are met, will schedule an appointment to make the appointment. The order will take place in a personal appointment for the record.


  • Call up 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 form and send it electronically to the relevant main customs office.
  • The main customs office will check your request and, if all requirements are met, will arrange an appointment to make the order. The appointment will take place in person and will be recorded in writing.

Special notes

There are the following instructions:

If necessary, the person to be appointed must identify himself/herself to the responsible main customs office and allow inspection of his/her certificate of good conduct.


There is no deadline.

Processing time

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

Required documents

  • Required Documents

    Required documents depend on the individual case.


Online procedures


  • There are no costs involved.




Responsible for editing:Bundesministerium der Finanzen

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