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Apply for deferral of payment for import duties

Service Description

There are 3 types of deferred payment:

  • Single deferral: once for 1 shipment against a security deposit in the amount of the import duty incurred
  • ongoing deferment of payment: at least 2 consignments per month or 25 consignments per year (will be reviewed annually and revoked if you do not comply with this amount),
  • Deferred payment in connection with simplified procedure

The "ongoing deferral of payment" is of the greatest practical importance here. This means that you do not have to pay the duties immediately upon customs clearance, but only at a later date. All imports that you have made in a certain period are grouped together.

The duties recorded and deferred in the course of a calendar month are debited from your account by the Bundeskasse Trier by SEPA direct debit on the 16th day of the following calendar month at the latest. By way of derogation, import sales tax will not be debited until the 26th day of the second following month.

The aim is to make the processing of customs duties as simple and efficient as possible both for you as a company and for the customs authorities.

Process flow

You must apply in writing for the deferment of payment and the corresponding approval of the comprehensive guarantee:

  • Go to the German customs website and call up the "Application for approval of a current deferment of payment" (form 0580) from there. You can complete the form directly on your computer.
  • Print out the completed application and attach all the necessary documents.
  • Submit the form to the responsible main customs office. Your application will be checked there.
  • There are a total of 7 main customs offices nationwide. Which one is responsible for your application depends on where your company is based and which local main customs office is responsible.
  • You can find an overview of the responsible main customs offices on the customs website and in the information sheet "Current deferment of payment".
  • The main customs office will send you a written notification. If you are granted a deferment of payment, you will receive the number of deferment certificates you have applied for. You only need to present these for customs clearance outside the ATLAS customs clearance system.
  • You can then use the deferment of payment for your individual goods imports.
  • In the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, enter the corresponding key in the "General declaration data" declaration screen. You must authenticate yourself using a deferment participant ID number ("deferment BIN"). In addition to the deferment of payment (deferment account), you must specify the payment type "E" for the electronic deferment of payment in ATLAS.
  • Alternatively, you can apply for the current deferment of payment separately in the Single Administrative Document (box 48) or on a special sheet (deferment application) during customs clearance. The customs office will check whether the deferment application has been signed by a person whose name and specimen signature is listed on the reverse of the deferment certificate. A deferment certificate will be issued for each notification of duty. You will receive the first copy, the second copy is intended for the Federal Treasury in Trier.

Requirements

In order to benefit from the deferment of payment, you or your company must

  • be based in the customs territory of the European Union;
  • be an economic operator within the meaning of EU customs law. This means that you are involved in activities that fall under EU customs law as part of your business activities.
  • show that you regularly transfer so-called non-Union goods into the free movement of goods within the EU under customs law, i.e.
    • currently at least 2 transfers per month or 25 transfers per year for which you would like to/will use the approved deferment of payment.
  • submit an authorization for a comprehensive guarantee from the main customs office responsible for the place where your main accounts are kept for customs purposes. As part of the overall security authorization, you must prove that you are complying with the law in the context of your business activities, i.e:
    • You have not seriously or repeatedly violated customs or tax regulations.
    • You have not committed any serious criminal offenses in the course of your business activity.
    • You have the necessary practical or professional qualifications.

Which documents are required?

  • EORI number
  • Copy of the application for a comprehensive guarantee in accordance with the legal requirements of the Union Customs Code,
  • a SEPA Direct Debit Mandate (form 032020) confirmed by the bank in the original with 2 copies,
  • if applicable, the number of deferment certificates specified in the application, which you must have already completed on the reverse.

Please contact your local main customs office to find out whether you need to submit any further documents.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You do not have to meet any deadlines.

Processing duration

Your application will be processed within 120 days.

Legal basis

Applications / forms

  • Objection.
  • Objection.
    Detailed information on how to lodge an objection can be found in the notification of your application.
  • Appeal to the tax court

Appeal

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

14.01.2021

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