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Submit an application for outward processing

Service Description

The outward processing procedure enables companies to temporarily export EU goods from the customs territory of the European Union (EU) in order to have them processed in third countries. When the processed products are re-imported into the EU customs territory, less or no import duties are due. Customs clearance is based on the costs of processing, and Union goods are taken into account less or not at all.

Processing operations are understood to mean

  • repair (e.g. repairs),
  • processing (e.g. the dyeing of textiles) or
  • the processing of goods (e.g. the production of baked goods from cereals and other ingredients).

In order to participate in the outward processing procedure, you must submit an application. There are 2 application procedures:

  • For so-called "sensitive goods and products" in accordance with the Union Customs Code, a detailed, formal application must be submitted.
  • For other goods, the application can also be simplified.

The main customs office in whose district your main accounts for customs purposes are kept or are accessible is responsible for the formal application.

The simplified application must be submitted to the customs office of export at your registered office or in whose district the goods are packed or loaded for temporary export.

Goods whose export results in a financial benefit for the tax debtor are excluded from the outward processing procedure. This includes goods

  • whose export leads to the refund or remission of import duties,
  • which were previously released for free circulation duty-free or at a reduced rate of duty due to their end use,
  • whose export leads to the granting of export refunds, or
  • for which a financial advantage other than the aforementioned refund is granted as a result of their export under the common agricultural policy.

Process flow

A distinction is made between 2 forms of application. A formal application is required for "sensitive goods and products" in accordance with the Union Customs Code; for all other goods and for so-called standard exchanges, the application can be simplified.

1. formal application

  • Open the form "Application for authorization to use outward processing (0266)" on the customs website.
  • Download the "Questionnaire for customs authorizations Part I to III and Part V" from the customs website. (If you have an AEO authorization as an "Authorized Economic Operator", this step is not necessary. You do not have to complete the questionnaire).
  • It is advisable to contact your contact person at the responsible main customs office before processing in order to clarify any open questions regarding the form and, if necessary, the questionnaire.
  • Once all questions have been clarified, complete the form (and questionnaire, if applicable), enclose all required documents and send them to the main customs office responsible.
  • Once the main customs office has successfully checked whether all requirements for participation in the procedure have been met, you will receive an authorization. The authorization will clarify the modalities for carrying out the procedure.

2. simplified application

  • Register with the customs software ATLAS ("Automatisiertes Tarif- und Lokales Zollabwicklungssystem").
  • If you are not yet using the software, you can purchase it from a certified software provider.
  • Use the software to make an electronic customs declaration to place the goods under outward processing and send it online.
  • The responsible customs office of export will check your application.
  • When the goods are released, you will also receive the authorization for outward processing. The authorization is valid for a one-off processing operation.

If you wish to place your goods under the outward processing procedure at a customs office of export in another member state, the application must be submitted electronically via the EU Trader Portal of the European Commission. In this case, there is no option to submit the application in a simplified form. You can find more information on the so-called "cross-member state authorization" on the customs website.

Requirements

  • You are based in the customs territory of the European Union and the goods to be processed are Union goods.
  • You are considered reliable in customs matters, for example because you have the status "Authorized Economic Operator (AEO)".
  • You keep suitable records in the form approved by the customs authorities.
  • You carry out the processing operations in a third country or have them carried out there.
  • The processing of the goods in the third country does not significantly affect the interests of processing companies in the customs territory of the EU.

Which documents are required?

  • The formal application must be accompanied by a completed "Questionnaire for customs authorizations Part I to III and Part V".
  • Exception: If you have an AEO authorization as an "Authorized Economic Operator", you do not need to complete the questionnaire.

What are the fees?

There are no costs for you.

A security is only charged for the premature import of compensating products made from replacement goods and for the premature import of replacement products in the standard exchange procedure.

When using the ATLAS customs software, costs are also incurred with the respective software provider.

What deadlines do I have to pay attention to?

The authorization is effective from the date of delivery and is granted for a maximum period of 5 years. In the simplified application procedure, the authorization is valid for a single processing operation.

Processing duration

In the formal application procedure, you will usually receive the authorization for outward processing within 30 days. In the simplified application procedure, the permit is usually issued within 1 day.

Legal basis

Applications / forms

  • Appeal. Detailed information on how to lodge an objection can be found in your application notice.
  • Appeal to the tax court

Appeal

  • Forms: yes
  • Online procedure possible: yes (only for simplified application procedure)
  • Written form required: yes
  • Personal appearance required: no

Further Information

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

03.02.2021

Source: Zuständigkeitsfinder Thüringen (Linie6Plus)

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