Customs duties; application for the granting of a comprehensive security
If you import goods into the customs territory of the European Union and/or handle them there, you can apply for a comprehensive guarantee under certain conditions. The amount may be reduced or waived as appropriate.
If you have to pay customs duty or provide security for a customs procedure in respect of several operations, you may apply for payment of a comprehensive guarantee subject to the following conditions:
- You are established in the customs territory of the Union.
- You have not committed any serious or repeated infringements of customs or tax legislation.
- You have not committed any criminal offences in the course of your economic activity.
In addition, 1 of the 3 following conditions must apply to you:
- You regularly use the customs procedures in question, or
- you operate a bonded warehouse, or
- you have practical or professional qualifications directly related to the procedure to be secured.
If you are required to provide a comprehensive guarantee, you can apply for a reduction in the amount of the guarantee or be exempted from providing a guarantee altogether, subject to the following conditions.
A requirement for a reduction to 30 percent for customs duties incurred is:
- You are an Authorized Economic Operator for Customs Simplifications (AEOC).
Requirements for a reduction to 50 percent, 30 percent, or an exemption on any customs duties that may be incurred are:
- You are either an Authorized Economic Operator for Customs Simplifications (AEOC) or.
- You provide documentary evidence that you meet certain requirements in terms of your accounting and solvency.
To apply for authorisation to lodge a comprehensive guarantee, you must submit an application.
- Download and complete the 'Application for authorisation to lodge a comprehensive guarantee pursuant to Article 89(5) in conjunction with Article 95 of the Union Customs Code, including any reduction or exemption' (Form 0597) on the Customs Administration website.
- Attach all the necessary documents to the form and send it to your competent main customs office. The competent main customs office is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are domiciled. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
- The main customs office will examine your application.
- You will receive an approval or a rejection.
There are no deadlines for you.
Processing usually takes 3 to 17 weeks.
You must always attach the 'Customs Authorisation Questionnaire Parts I and II' to the main application (Form 0597).
If you have to prove your practical and professional qualification:
- "Customs Authorization Questionnaire Part V" in addition.
If you want to apply for a reduction or exemption:
- "Questionnaire Customs Authorisations Parts I to V".
- Detailed information on how to file an appeal can be found in the notice of your application.
- Action before the tax court
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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