Customs warehouse; application for permission to operate

If you want to operate a bonded warehouse, you must submit an application.

Description

Prerequisites

As an applicant you must

  • be resident in the European Union,
  • be able to guarantee that the procedure will be carried out properly. The following criteria will be used for the assessment:
    • Compliance with customs and tax regulations
    • satisfactory system of keeping business and transport records, and
    • practical and professional competence
  • provide an overall security in the amount of any customs debts that may arise. An application (Form 0597) is required for this purpose.

You may not use the bonded warehouse as sales premises. This means that the sales premises must be physically separated from the bonded warehouse.

The customs authority must

  • be able to verify the identity of the goods: It must be able to verify that the goods are those placed under the customs warehousing procedure.
  • be able to check the goods without disproportionate effort.

Procedure

To use a storage facility as a customs warehouse, you must submit a written application:

  • Use the form "Application for Authorization to Operate Storage Facilities for Customs Warehousing of Goods" (Form 0290). The Federal Ministry of Finance provides the form on its website.
  • Attach the completed "Questionnaires for Customs Authorization" Parts I to III and V to the form.
    • If you are an authorized economic operator, you do not need the questionnaires.
  • Send the documents to your responsible main customs office.
  • The main customs office will inform you for the acceptance of your application.
  • The main customs office will check your documents.
  • You will receive an approval or a rejection.

In case of cross-member state approval:

  • Submit the application via the EU Trader Portal.
    • If you do not yet have a user account (EU login) for the EU Trader portal, you must apply for one using form 05700. You can find the form on the website of the customs administration.
    • Send the application to the General Customs Directorate, Directorate II, Master Data Management Team - Dresden office
  • However, do not upload Parts I to III and V of the "Questionnaire Customs Authorization" and the additional information requested in the application form in the EU-Trader Portal.
  • Please use the "Supplementary Sheet National Data" for the additional data. Send the completed supplementary sheet and the parts of the questionnaire by mail to the responsible main customs office. In your shipment, refer to the application number generated by the EU Trader portal.

The competent main customs office is the one in whose district you keep the general ledger for customs purposes or in which it is accessible. The general ledger for customs purposes includes the records and documents on the basis of which the customs authority can make a decision.

Deadlines

You do not have to meet any deadlines.

Processing time

If no other Member State is involved, a decision is usually reached within 60 days of the acceptance of the application.

Required documents

  • Required Documents

    • if applicable, at the request of the principal customs office: warehouse sketches or descriptions showing the location of the bonded warehouse areas.
    • Parts I to III and V of the "Customs Authorization Questionnaire
      • not required as authorized economic operator

Forms

  • Form, Bavaria-wide: Antrag auf Bewilligung für den Betrieb von Lagerstätten zur Zolllagerung von Waren (Formular 0290)
    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.

  • Form, Bavaria-wide: Fragebogen zollrechtliche Bewilligungen Teil I bis III und Teil V (ZIP-Datei)
    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.

  • Form, Bavaria-wide: Antrag auf Bewilligung einer Gesamtsicherheit gemäß Art. 89 (5) i.V.m. Art. 95 Unionszollkodex einschließlich einer möglichen Verringerung oder Befreiung
    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.

  • Form, Bavaria-wide: Formular 05700 zum Antrag auf Einrichtung eines EU-Nutzerkontos (EU-Login)
    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.

  • Form, Bavaria-wide: Zusatzblatt nationale Angaben (ZIP-Datei)
    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 for you. However, you usually have to provide a security deposit.

Remedy

  • Appeal
    Detailed information on how to file an appeal can be found in the appeal instructions attached to each decision.
  • Administrative court action

Status:31.10.2023

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

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