Service Finder
Applying for export refunds for agricultural products from the European Union (EU)
Service Description
If you export goods to third countries, you can apply for an export refund under certain conditions.
The European Union (EU) has set prices for many agricultural products that are higher than the world market level. Industrially produced foodstuffs are therefore usually more expensive in the EU than on the world market. Export refunds are intended to compensate for this price difference. They are a subsidy.
In January 2016, a comprehensive global reduction in subsidies was agreed at WTO level as part of the 10th Ministerial Conference. In the run-up to this decision, the EU generally reduced all export refunds for agricultural products to zero as of January 1, 2014. Currently, export refunds are only paid in crisis situations in order to support the domestic (agricultural) economy in unforeseen crisis scenarios.
If an export refund greater than zero is set in the event of a crisis, this is done by means of fixing regulations. These ordinances also regulate in which of the following sectors a refund can be paid for the export of agricultural products:
- Cereals,
- rice,
- beef and veal,
- milk and milk products,
- pigmeat,
- eggs,
- poultry meat
- Non-Annex I goods (i.e. products made from agricultural products, for example baked goods and confectionery).
It is important that the agricultural products and processed products are so-called market organization goods.
Please use the CN code of your export goods to check whether an export refund is granted for the specific goods you wish to export before you submit your application in the Electronic Customs Tariff (ECT) EZT-Online. You can also ask your customs office of export or the Hamburg-Jonas main customs office for the current refund rate.
Process flow
Before you can apply for an export refund, you must have your company data recorded at the Hamburg-Jonas main customs office (master data recording form, form 0923).
You must submit any subsequent application for export refunds electronically:
- Please declare your goods for export using the electronic "ATLAS export" procedure. You will need either the (chargeable) ATLAS software or the (free) IAA-PLUS program. You must first apply for an EORI number. The export declaration is also the application for export refunds. The export declaration must be accompanied by all documents relevant to the export refund (e.g. veterinary certificates, declarations of origin, manufacturer's declarations).
- You present the export goods to the customs office in whose district the goods are to be loaded for export (customs office of export). The goods are under customs control until they leave the EU customs territory.
- You must export the refund goods in unaltered condition within 60 days of acceptance of the export declaration.
- The Hamburg-Jonas main customs office checks your export declaration and all documents and pays the export refund once the procedure has been completed. It will request any missing documents from you and send you a written refund notification if the requirements for payment of the export refund have been met.
Note: If the electronic system is not technically available, you can also use a form if necessary. The forms are made available in the ATLAS default procedure.
Requirements
-
Products and processing products
- must be market order goods
- be of sound and fair marketable quality
- have their origin in the EU
- An export license with advance fixing of the refund must be available (responsible: BLE)
- Proof that the goods were actually exported from the territory of the EU and - in the special cases of export refunds differentiated by country of destination - imported into the respective country of destination.
Note: For some goods there are additional special regulations.
Which documents are required?
- Export declaration (electronically via ATLAS-Export - Automated Tariff and Local Customs Clearance System)
- Export license (application via the Federal Office for Agriculture and Food - BLE)
What are the fees?
none
What deadlines do I have to pay attention to?
Export of the goods after acceptance of the export declaration: Within 60 days
Processing duration
If all evidence and documents are submitted on time: Approximately 1 month for verification and payment of the reimbursement claim.
Legal basis
Appeal
- Forms: Master data entry at HZA Hamburg-Jonas for the granting of an export refund (form 0923)
- Online procedure possible: no, but electronic procedure via ATLAS
- Written form required: yes
- Personal appearance required: no
Further Information
- Internet pages of the Directorate General of Customs (Customs)
- Information on export refunds on the customs website
- Special regulations for certain goods
- Procedural instructions for the ATLAS IT procedure
- Access Internet export declaration customs (IAA Plus)
- Fact sheet on the facts relevant to subsidies when granting export refunds
- General information on import and export licenses for agricultural products from the Federal Office for Agriculture and Food
Author
The text was automatically translated based on the German content.
- Export refund notification Granting
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance
Professionally released on
05.12.2018
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Generalzolldirektion (GZD), Referat DVI.A.4
Address
53121 Bonn, Stadt
Postal address
53111 Bonn, Stadt
Further Authorities
Address
20097 Hamburg, Freie und Hansestadt