You can apply for remission or reimbursement of excise duty, motor vehicle tax, air traffic tax or ancillary tax benefits on equitable grounds online, by post, fax or e-mail.
Online:

• Go to the customs portal.
  • To be able to use the customs portal, you must register once.
• Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
  • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
• Complete the application for remission or refund on the grounds of equity in the "Services" menu item.
• Select the main customs office responsible and upload any necessary documents.
  • o The main customs office that is responsible for determining or collecting the underlying claim arising from the tax debt is responsible for processing your application. This is usually:
    • the main customs office that issued the tax assessment notice or
    • the main customs office where the tax declaration is to be submitted.
• If necessary, the main customs office will request further evidence or declarations from you. Please comply with these requests.
• The main customs office will decide on your application with an electronic decision.

By post, fax or e-mail:

• You can submit the application informally.
• If your economic existence would be jeopardized in the event of a rejection, you can download and complete forms 3743 or 3744 to explain your income and financial circumstances and compile the necessary documents.
  • Please note that knowledge of the information requested is necessary for a proper decision on your application. You have a corresponding duty to provide information. If you do not answer the questions in full or do not provide the required evidence, you must expect your application to be rejected.
• Submit the application to the responsible main customs office and, if necessary, enclose the completed forms and the required documents.
  • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt is responsible for processing your application. This is usually:
    • the main customs office that issued the tax assessment notice or
    • the main customs office where the tax declaration is to be submitted.
• If necessary, the main customs office will request further evidence or declarations from you. Please comply with these requests.
• The main customs office will decide on your application with a decision.