Apply for official acts subject to customs duties Unfortunately this specification of service has not yet been completely translated.
If you take advantage of special official actions from the customs administration, you may incur fees and expenses for them, which you must pay.
As a rule, you do not have to pay any costs for official acts, i.e. services, of the customs administration. However, in certain cases, costs (fees and expenses) are incurred for special services rendered by the customs administration.
For example, the following are subject to costs:
Official acts which, upon request, take place outside the official place or office or outside the opening hours.
- Except for official acts of tax supervision which, for reasons attributable to the Customs Administration's sphere of responsibility, cannot take place at the official place or within the opening hours
- the storage of non-Union goods by the customs office
- official acts, in particular those of customs supervision, are carried out at airfields that are not customs airfields
- the official guarding and escorting of means of transport or goods
- official acts that result in a service burden because they are performed at a specific time upon request
- official acts in the tax warehouse traffic with alcohol, unless it is a measure of tax supervision
- supervision of operations in which equipment, vessels or devices under permanent official surveillance are used for purposes other than those declared
- official surveillance of sealed bonded warehouses
- official acts in connection with the destruction of goods, in particular their customs surveillance
- official acts in connection with the discharge of excisable goods in free circulation or the granting of an export refund outside the official place or office or outside opening hours
- supervision or denaturing for the purpose of obtaining a tax or price concession, with the exception of denaturing duly carried out by the tax warehouse keeper itself
- the examination of goods in certain cases
- making copies and transcripts
Customs charges are levied in addition to import or export duties, if any.
You must apply for the chargeable official act in advance.
You do not have to submit any additional documents. However, you can do so if the documents are helpful for the application processing.
- Forms: Yes
- Writing form required: No
- Informal application possible: Yes
- Personal appearance required: No
- Online services available: Yes
- You are making use of a special service provided by customs.
- The applicant and the debtor must be identifiable.
- The requested official action must be feasible according to practical standards.
§ 178 Abgabenordnung (AO)
Informationen für Privatpersonen zu Zollkosten auf der Internetseite der Zollverwaltung
Informationen für Unternehmen zu Zollkosten auf der Internetseite der Zollverwaltung
As a rule, you must apply for the chargeable official act in advance.
- You can make the request informally, in writing by email or fax, or verbally by phone.
Written request with form:
- For the written application, you can use a form in certain cases. The form is necessary for the action of the customs authority in the industrial property protection.
- Go to the website of the Customs Administration download the "Application for the performance of an official act for which a fee is charged (Form 0009)".
- Fill out the form and send it by e-mail or fax to your competent customs administration. The jurisdiction depends on your place of residence.
- The customs administration will examine and approve your application. You will receive a decision.
- There is no legal entitlement to the performance of the requested official action subject to costs. The decision as to whether an official act is to take place as requested is made by the customs office within the scope of its organizational and staffing possibilities.
- After the official action has been carried out, you will receive a separate notification of costs. Pay the appropriate fee.
Application in the Citizen and Business Customer Portal of Customs:
- Alternatively, you can submit the application online in the Citizen and Business Customer Portal of Customs.
- To do so, open the Customs Citizen and Business Customer Portal.
- If you do not already have a user account, follow the instructions to create a citizen, user or business customer account.
- In order to be able to submit the application for official action subject to customs charges online, access via ELSTER is available for businesses and citizens. Citizens can also use their electronic ID card or electronic residence permit for registration and application.
- After your data has been checked and approved, you can use your account.
- Complete the online application for the performance of an official act subject to customs charges, add attachments if necessary, and submit the application.
- You will receive a confirmation of receipt with a transaction number and an application accompanying document.
- After your application has been processed, you will receive a decision in your electronic mailbox at the Citizens and Business Customer Portal of Customs.
The jurisdiction of the main customs office is generally based on your place of residence. In special cases, jurisdiction may be based on the location of the official act.
Responsible for the content
Federal Ministry of Finance (BMF)
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