Service Finder

back

Apply for deferment BIN at customs

Service Description

Import sales tax and customs duties may be incurred when importing goods to Germany. These duties must be paid in full to customs immediately upon importation, unless customs grants a deferment of payment. A deferment account is an account approved by your main customs office which you can use to pay your duty debt at a later date.

In the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, you apply for a deferment of payment by entering the corresponding key in the "Payment type" field in the "General declaration data" declaration screen. You authenticate yourself with a special deferment BIN (deferment participant identification number).

The deferment BIN replaces your handwritten signature in ATLAS. It must be entered each time a deferment account is used. A separate BIN is required for each deferment account.

Process flow

To be able to apply for a deferment of payment ("deferment account") in the ATLAS IT procedure, you need a deferment BIN for each deferment account stored under an EORI number (Economic Operators' Registration and Identification number). You can apply for this in writing or electronically.

To apply for the deferment BIN in writing

  • download form 0873 from the website of the Directorate General of Customs.
  • You will find instructions for completing the form when you open the relevant version of the form.
  • Complete the form in full and sign it.
  • Send the completed application together with the required documents by e-mail (PDF document), by post or by fax to the Directorate General of Customs.

To apply for the deferment BIN via the customs website:

  • Use the electronic Internet application for deferment BIN (IA-ABIN).
  • Enter all the required data in the application.
  • If necessary, save interim statuses of the form data you have already entered as an XML file locally on your computer.
  • Submit the complete application data to the Directorate General of Customs using the "Submit application" function.
  • Then print out the application, sign it and send it to the Directorate General of Customs by post, fax or e-mail.

Requirements

You need a deferment account to apply for a deferment BIN.

Which documents are required?

As a rule, you do not need to submit any documents.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

There are no deadlines to be met.

Processing duration

  • 1 to 2 days after receipt of the signed application
  • The deferment BIN is sent by post in the normal procedure with letters secured against unauthorized opening, so that the postal delivery time must be observed.
  • If there is urgency, the responsible office can be authorized to expedite notification by e-mail, fax or telephone.

Legal basis

Applications / forms

  • Objection

Appeal

- Forms: yes

- Online procedure possible: partially

- 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

21.06.2021

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Generalzolldirektion (GZD) Dienstort Dresden Stammdatenmanagement

Postal address
Post office box 10 07 61
01099 Dresden, Stadt
Fax
+49 351 44834-442
Fax
+49 351 44834-443
Fax
+49 351 44834-444
E-Mail
Contact us

Further Authorities