Customs duties; application for end-use authorization
If you declare non-Union goods for the end-use procedure, you can benefit from reduced rates of duty.
In order to benefit from the favourable tariff treatment under end-use, you or your company must be
- be established in the customs territory of the European Union;
- provide the necessary guarantees for the proper conduct of the operations.
To this end, it will be verified
- that you comply with the law in the context of your economic activity, i.e. that
- you have not committed any serious or repeated offences against customs or tax legislation.
- you have not committed any serious criminal offences in the course of your economic activity.
- that you can prove that you have a functioning, resilient control system for your economic activities and movements of goods, i.e.
- you must prove that you keep business records and transport documents in a systematic manner and that you allow customs to carry out appropriate checks.
- that you have the necessary practical or professional qualifications;
- provide security for import duties that may be incurred.
If you meet the conditions and it is possible to carry out customs supervision with an administrative burden which is not disproportionate to your economic needs, the authorization will be granted on condition that you, as the holder of the authorization
- use the goods for the purposes prescribed, or
- transfer the obligation to another person under the conditions laid down in the authorisation.
You must apply for the end-use authorisation in writing:
- Go to the website of the German customs and call up the application for approval of end-use (form 0287) from there. You can fill out the form directly on your computer.
- Also download the Customs Authorisation Questionnaire and complete Parts I to III and V.
- Authorized Economic Operators (AEO) do not need to submit the questionnaire.
- Print the completed application and questionnaire and attach all required documents.
- Submit the form in triplicate to your competent main customs office. Your application will be examined there.
- The main customs office will send you the authorisation for end-use in written form. If it is intended to reject the application, you will be given the opportunity to comment beforehand within the framework of a legal hearing.
- In the authorisation, the main customs office will include certain requirements, conditions and notices that you must observe when carrying out the end-use procedure, including the period of validity, the transfer of rights and obligations and information obligations.
- As a rule, the authorisation takes effect on the day on which it is served on you.
The competent customs office is the main customs office from whose district you operate your business or, if you do not operate a business, 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.
There are no deadlines.
In principle, a decision on your application will be taken within 30 days of its acceptance.
- Customs Authorisation Questionnaire (Parts I to III and Part V)
- Supplementary sheet national data
For the application and subsequent authorisation, you will also need an EORI number (registration and identification number for economic operators). The EORI number is issued on application by the Generalzolldirektion -Dienstort Dresden- Stammdatenmanagement and can be applied for via the Bürger- und Geschäftskundenportal.
Please enquire at your responsible main customs office whether you need to submit further documents.
Antrag auf Bewilligung einer Endverwendung (Formular 0287)
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.
- Action before the tax court
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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