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Submit an application for temporary importation

Service Description

If you import goods from third countries into the customs territory of the European Union only temporarily and for a specific purpose, you will have to pay less import duties or none at all for these goods. Under customs law, this is referred to as the "temporary admission procedure". You can participate in this if you submit an application. You are entitled to apply if you want to use the goods yourself or arrange for them to be used.

Temporarily imported goods may not be modified, but repairs, maintenance (including repairs and adjustments) and measures to preserve the goods are permitted. In addition, measures that ensure compliance with the technical requirements for the temporary admission of the goods are permitted.

Whether a partial or full exemption from import duties is possible depends on the type of goods and their intended use. Some goods are only partially exempt from import duties because they enter the economic cycle of the Union at least partially through productive activity.

Partial exemption is possible, for example, for

  • a crane for a specific construction site,
  • a bottling line that is only needed for one season,
  • data processing equipment for a software development project.

Full import duty exemption is possible, for example, for

  • professional equipment
  • exhibition and trade fair goods
  • for certain means of transport (e.g. a traveler's car)

In the temporary admission procedure, you must provide a security for written customs declarations. This is based on the amount of import duties that you would normally have had to pay on import. However, there are exceptional cases in which you do not have to pay the security. These occur if

  • you declare the goods verbally or by means of an act deemed to be a customs declaration;
  • if the goods are materials that are used by airlines, shipping companies, railroad companies or postal service providers in international traffic and are marked with identification marks;
  • in the case of packaging, provided that it is imported empty and bears indelible and irreplaceable marks;
  • if it concerns the renewal of an authorization already granted on the basis of an oral customs declaration or an act deemed to be a customs declaration, where the goods are to be used for the same purpose

Process flow

You can obtain permission for simplified use in two ways:

You submit an application

  • in the formal authorization procedure or
  • in the simplified authorization procedure.

In the case of a formal authorization, this is issued before goods are declared for temporary admission. In the simplified authorization procedure, authorization is granted on the basis of a customs declaration by releasing the goods in the clearance procedure.

1 Formal application procedure

  • Go to the website of the customs administration and open the "Application for authorization of temporary admission", fill it out and attach all required documents.
  • Download the document "Questionnaire customs authorization parts I to III and V" from the customs website and complete this as well. (Exception: "Authorized Economic Operators, AEO" do not have to complete the questionnaire).
  • Once all documents have been completed, send the application form in triplicate as well as a copy of the questionnaire (exception: "Authorized Economic Operators") to your main customs office.
  • The main customs office will process your application and issue the permit once all the necessary documents and information have been submitted.
  • Further details on the procedure are specified in the authorization (e.g. period of validity, information obligations).

2. simplified application procedure

  • In many cases, your customs declaration for the release of goods for temporary admission is considered an application for authorization. The following types of customs declaration are possible:
  • written customs declaration
  • Oral customs declaration or declaration by specific acts (only permitted for specific uses)
    • Oral declaration: Pass the border and inform the customs staff at the border that you are carrying goods for temporary importation.
    • Declaration by specific actions: Passing through the customs office or using the green exit at airports, for example, is considered clearly recognizable behavior and therefore an application for authorization.
    • An authorization exists if the customs staff allow you to pass through and thus release the goods for temporary admission.
  • ATA carnet (customs transit booklet)
    • Present your ATA carnet at the customs border.
    • An authorization for temporary admission of the goods is applied for with the white separation section - importation - of the ATA carnet and approved when it is removed.

In the case of a cross-member state authorization, the procedure is different - find out about the exact procedure on the customs website or get in touch with your contact person at the main customs office responsible.

Requirements

  • They are based outside the customs territory of the European Union, unless temporary admission is also expressly or exclusively permitted for economic operators based in the customs territory,
  • The goods are temporarily imported and re-exported at a specified time.
  • You are authorized as an economic operator for customs simplifications or it is determined on the basis of the answers in the questionnaire customs authorizations that you offer the necessary guarantee for the proper execution of the transactions.
  • You use the goods yourself or arrange for them to be used.
  • You re-export the goods from the European Customs Union in an unchanged condition (exception: repairs and maintenance).

Which documents are required?

  • in the formal application procedure: Questionnaire "Customs authorization parts I to III and V" (exception: "Authorized Economic Operators, AEO" do not have to complete the questionnaire).
  • in the oral application procedure, additional information is required, for which form number 0278 is available

What are the fees?

There are no costs for you, but you will usually have to provide a security deposit.

What deadlines do I have to pay attention to?

  • The time limit for the use of non-Union goods is specified in the authorization/customs declaration.
  • As a rule, non-Union goods can be used in the tax territory of the European Union for a maximum of 24 months.

Processing duration

If no other Member State is involved in the formal application procedure, a decision is generally made within 30 days.

If the procedural requirements are met, any restrictions have been applied and no prohibitions apply to the goods, the authorization is granted in the simplified application procedure by releasing the goods as soon as the information in the customs declaration has been verified or accepted without verification.

Legal basis

Applications / forms

  • Appeal. Detailed information on how to lodge an appeal can be found in the information on legal remedies attached to each decision.
  • Administrative court action

Appeal

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: for formal application no / for simplified application yes; a proxy is possible.

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

19.02.2021

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll

Address
Carusufer 3-5
01099 Dresden, Stadt

Postal address
Post office box 100761
01077 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
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

Further Authorities

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