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Submit an application for inward processing

Service Description

The inward processing procedure enables companies to import non-Union goods into the customs territory of the European Union (EU) in order to have them processed there. Initially, you do not have to pay any duties on import. Following inward processing

  • you can either export the goods again or
  • release the goods for free circulation in the EU. This gives non-Union goods the status of Union goods.

In order to have non-Union goods inwardly processed, you need an authorization from the responsible main customs office. This is granted upon application (formal or simplified).

Processing operations are understood to mean

  • Processing,
  • processing,
  • repair or
  • destruction

of goods. In addition

  • the use of goods which are not incorporated into the compensating products but which enable or facilitate the manufacture of the compensating products, even if they are completely or partially consumed in the process (production aids).

In addition to non-Union goods, in some cases - where permitted - you can also use substitute goods (Union goods equivalent to non-Union goods) in the procedure.

Process flow

The application for approval must be made in writing.

  • Formal application (with form 0281)
    • Open the form "Application for authorization to use inward processing (0281)" 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 need to complete the questionnaire).
    • Enclose all the necessary documents and send the application to the main customs office in whose district you keep your main accounts for customs purposes.
    • If 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 details of the procedure.
  • Simplified application (with customs declaration)
    • If you meet the requirements for using the simplified procedure, you can submit the application as part of an electronic or written customs declaration.
      • Electronic customs declaration:
        • Submit an individual customs declaration for inward processing (EZA-AV) electronically via the customs software ATLAS ("Automated Tariff and Local Customs Clearance System").
        • The responsible customs office will check your application.
        • If the check is positive, you will receive a message via the ATLAS software with further details on the authorization.
        • The goods are then released for the procedure.
      • Written customs declaration:
        • Complete copies 6 and 8 of the Single Administrative Document.
        • Hand over the documents to the responsible customs office.
        • Authorization is granted when the goods are released for the procedure.
        • You will receive a specimen copy of the authorization for your records.

For example, if you also want to process goods in another member state, you must submit the application electronically via the European Commission's EU Trader Portal. In this case, you do not have the option of submitting a simplified application. You can find more information on the so-called "cross-member state authorization" on the customs website.

Requirements

General requirements:

  • You are established in the customs territory of the European Union. (In justified exceptional cases, this requirement may be waived).
  • You are considered reliable in customs matters, for example because you have the status "Authorized Economic Operator (AEO)".
  • You carry out the processing procedures yourself or have them carried out.
  • If you use substitute goods from the Union, you must prove that they are equivalent to the imported goods.
  • The inward processing must not affect the essential interests of manufacturers in the Union.

Requirements for using the simplified application (via customs declaration)

  • The economic requirements for inward processing are met.
  • It is not a simplified customs declaration.
  • You are not applying for centralized customs clearance.
  • You do not make an entry in the declarant's accounts.
  • You do not apply for authorization retroactively.
  • Only the imported goods themselves are used and no substitute goods.
  • The inward processing procedure is to be carried out and processed exclusively in Germany.

Which documents are required?

  • the 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.
  • Further required documents can be found under "Procedure"

What are the fees?

There are no costs for you. However, you must pay a security deposit, which will be refunded to you once the processing is complete.

If you use the ATLAS (Automated Tariff and Local Customs Clearance System) customs software, you will also incur costs with the respective software provider.

What deadlines do I have to pay attention to?

  • Unless otherwise requested, the authorization is effective from the date of notification at the earliest and is granted for a maximum period of 5 years (for agricultural goods a maximum of 3 years). In the simplified application procedure, the authorization is valid for a single processing operation.
  • The authorization sets an individual deadline within which the inward processing must be completed.

Processing duration

In the case of a formal application, the competent main customs office will generally issue the permit within 30 days of accepting the application. If documents or information are missing and have to be requested subsequently, the processing time may be extended accordingly.

In the case of a simplified application, you will usually receive the permit within 2 to 4 days. The individual processing time can vary greatly from case to case.

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

16.03.2021

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Generalzolldirektion (GZD), Direktion II Teilnehmermanagement (ATLAS, EMCS, AES)

Address
Dr.-Pfleger-Straße 36
92637 Weiden i.d.OPf.
Telephone
+49 961 39177-100
Fax
+49 961 39177-101
E-Mail
Contact us
Description

Registration for participation in the EMCS electronic procedure

Further Authorities

Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
Address
Carusufer 3-5
01099 Dresden, Stadt
Telephone
+49 351 44834-510
Remark: For private individuals
Telephone
+49 351 44834-520
Remark: For companies
Telephone
+49 351 44834-530
Remark: Requests in English
Fax
+49 351 44834-590
E-Mail
Contact us
Remark: For private individuals
E-Mail
Contact us
Remark: For companies
E-Mail
Contact us
Remark: Requests in English
WWW
Contact overview: Information
DE-Mail
auskunft-zoll.gzd@zoll.de-mail.de
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
Contact us
Remark: For private individuals
E-Mail
Contact us
Remark: For companies
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