Apply for preferential simplification

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Apply for preferential simplification

Service Description

Authorized exporter (AE) and registered exporter (REX):

A preference is a preferential treatment under customs law. This means that customs duties on goods are reduced or completely eliminated. The preferential agreements of the European Union (EU) regulate for which goods and countries or groups of countries such preferences are available.

For example: Your company would like to export goods from the EU to Switzerland under a preferential agreement. In order for your goods to benefit from preferential customs treatment when imported into Switzerland, the importer must submit a corresponding document. As the exporter, you provide your trading partner in Switzerland with this document proving that the goods meet the relevant requirements.

The details may vary from agreement to agreement. However, the requirements are generally aimed at the origin of the goods. For example, it may be necessary for your company to prove that a product was manufactured entirely in the EU or sufficiently processed there.

Proof of preference is used for this purpose. This is usually issued by the responsible customs office or an authorized authority. As a rule, this process can be simplified. Other preferential agreements only provide for a preference certificate to be issued by the exporter without the involvement of an authority.

Authorized exporters (AEs) may, if this is provided for in the respective preferential agreement:

issue preference certificates regarding the origin of a product themselves. The value of the goods is not limited.
issue pre-treated certificates in trade with Turkey (A.TR.).

If you wish to take advantage of these benefits as an approved exporter, you must submit an application.

As an approved exporter, you must ensure through your internal organization that the preference certificates you issue comply with the requirements.

A work and organizational instruction (AuO) serves this purpose, which you must submit to the main customs office together with the application. The OO contains the following information, among other things:

Person with overall responsibility
Person responsible for preference certificates
Activities of the company: trade, production or both
Procedure for verifying the origin of goods
Procedure for archiving the preference certificates and associated documents.

Registered exporters (REX) may, if this procedure is provided for in the respective preferential agreement:

Issue preference certificates regarding the origin of a good themselves. The value of the goods is not limited,

To obtain the status of a registered exporter, you must submit an application for registration. No further requirements need to be met.

Accounting separation:

When manufacturing a product originating in the EU, fixed rules must be fulfilled. This is the only way to ensure that the manufactured goods are originating goods. It must always be possible to clearly prove which primary materials have been used in the production process. Input materials that are themselves already originating in the EU must be stored separately from the other input materials. However, some EU preferential agreements provide for an exception.

For example: Your company manufactures goods from plastic granulate. In many cases, however, only a certain maximum quantity of the plastic granulate used may be a primary material not originating in the EU, i.e. imported from China, for example. If you store plastic granulate not originating in the EU and plastic granulate originating in the EU in the same storage tank, it is not possible to prove which granulate was used in the production process. The respective proportion of materials with or without originating status in the EU could only theoretically be determined via the merchandise management system. However, this is only permissible if the accounting segregation method is used.

If the accounting segregation method is used, joint storage is possible if certain input materials are recorded separately in the accounts only.

If you wish to take advantage of these benefits, you must submit an application.

As part of the application process, you must explain how you will document and monitor the accounting segregation in such a way that unlawful confirmation of originating status is ruled out.

Process flow

Approved exporter:

You can submit the application for authorization as an approved exporter (AEO) online in the customs portal:

Call up the customs portal.
If you do not yet have an account there, you must register on the customs portal.
You also need an ELSTER business account for the service. You can select the ELSTER business account when you register, but you can also add it later in the customs portal.
You also need a valid EORI number for the application. This is the successor to the customs number at EU level. You can apply for the EORI number in the customs portal under the "EORI no. administration" service.
Log in and select the "Origin of goods and preferences" service.
Then select form 0448a "Application for authorization as an approved exporter" (EA).
Complete the online application, add the required attachments and submit the application.
You can view the processing status of your application with the process number in the customs portal in the process overview.
In the customs portal, you can retrieve the notification for form 0448a "Application for authorization as an approved exporter" (EA) digitally.

In individual cases, you can also submit the application in writing by post:

Use the FMS form "Application for authorization as an approved exporter (EA)" (form 0448a)
- You can complete the form electronically, but you must print it out and sign it.
Send the completed form together with the required documents to your main customs office.
You will receive a written reply from your main customs office.

Please note:

It is advisable to contact your main customs office before submitting your application. In a meeting, they can assess your operational processes and discuss any necessary adjustments.
As a rule, the main customs office in whose district you are based or in which your company is based is responsible. If you store the documents relevant under preferential law at a location in the district of another main customs office, you must agree the local responsibility with the main customs office on a case-by-case basis.
In individual cases, an inspection of your business premises may be necessary.

Registered exporter:

You can apply for approval as a registered exporter (REX) online in the customs portal:

Call up the customs portal.
If you do not yet have an account there, you must register on the customs portal.
You also need an ELSTER business account for the service. You can select the ELSTER business account when you register, but you can also add it later in the customs portal
You also need a valid EORI number for the application. This is the successor to the customs number at EU level. You can apply for the EORI number in the customs portal under the "EORI no. administration" service.
Log in and select the "Origin of goods and preferences" service.
Then select form 0442 "Application for approval as a registered exporter" (REX).
Complete the online application and submit the application.
You can view the processing status of your application with the process number in the customs portal in the process overview.
In the customs portal, you can retrieve the notification for form 0442 "Application for approval as a registered exporter" (REX) digitally.

In individual cases, you can also submit the application in writing by post:

Use the FMS form "Application for approval as a registered exporter (REX)" (form 0442) for this purpose
- You can complete the form electronically, but you must print it out and sign it.
Send the completed form to your main customs office.
You will receive a written reply from your main customs office.

Please note:

As a rule, the main customs office in whose district you have your registered office or in which your company has its registered office is responsible. If you keep the documents relevant under preferential law at a location in the district of another main customs office, you must agree the local responsibility with the main customs office in each individual case.

Accounting separation:

You can submit the application for authorization of accounting segregation (bT) online in the customs portal.

Go to the customs portal.
If you do not yet have an account there, you must register on the customs portal.
You also need an ELSTER business account for the service. You can select the ELSTER business account when you register, but you can also add it later in the customs portal
You also need a valid EORI number for the application. This is the successor to the customs number at EU level. You can apply for the EORI number in the customs portal under the "EORI no. administration" service.
Log in and select the "Origin of goods and preferences" service.
Select form 0441a "Application for authorization of accounting segregation" (bT).
Complete the online application, add the required attachments and submit the application.
You can view the processing status of your application with the process number in the customs portal in the process overview.
In the customs portal, you can call up the notification for form 0441a "Application for approval of accounting segregation" (bT) digitally.

In individual cases, you can also submit the application in writing by post:

Use the form "Application for authorization of accounting segregation (bT)" (form 0441a)
- You can complete the form electronically, but you must print it out and sign it.
Send the completed form together with the required documents to your main customs office.
You will receive a written reply from your main customs office.

Please note:

It is advisable to contact your main customs office before submitting your application. In a meeting, they can assess your operational processes and discuss any necessary adjustments.
As a rule, the main customs office in whose district you are based or in which your company is based is responsible. If you store the documents relevant under preferential law at a location in the district of another main customs office, you must agree the local responsibility with the main customs office on a case-by-case basis.
In individual cases, an inspection of your business premises may be necessary.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Start your request directly online:

Apply for preferential simplification online

Competent Authority

Generalzolldirektion (GZD), Dienststellensuche Zoll

Address

Carusufer 3-5
01099 Dresden, Stadt

Telephone

+49 228 303-26020
Remark: For private individuals

Telephone

+49 228 303-26030
Remark: For companies

Fax

+49 351 44834-590

E-Mail

WWW

Customs office search on the German customs website

WWW

Website of the German customs authorities

DE-Mail

auskunft-zoll.gzd@zoll.de-mail.de

Opening times

Office hours:

Monday 08:00 - 17:00

Tuesday 08:00 - 17:00

Wednesday 08:00 - 17:00

Thursday 08:00 - 17:00

Friday 08:00 - 17:00

Consultations are only possible by prior appointment.

Further Authorities

Generalzolldirektion (GZD), Zentrale Auskunft Zoll

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