To apply for deferment, proceed as follows: The request can be made informally. You can download the aforementioned forms, fill them out and compile the necessary documents to demonstrate your income and financial circumstances. Submit the application to the relevant main customs office and, if necessary, enclose the completed forms and the documents. The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. As a rule, this is the main customs office that issued the tax assessment notice or the main customs office where the tax return is to be submitted. If necessary, the main customs office will demand further proof or declarations from you. You must comply with these requirements. The main customs office will issue a decision on your application.