Request preferential simplification Unfortunately this specification of service has not yet been completely translated.

If you as a company want to prove the origin of an export product yourself, you must submit a one-time application. There is also a simplified procedure for storing input materials with or without origin together.

Approved exporter (EA) and registered exporter (REX):

A preference is a preferential treatment under customs law. This means that customs duties are lower or completely eliminated in the trade of goods. The preferential agreements of the European Union regulate for which goods and countries or groups of countries such preferences exist.

An example: Your company wants to export goods from the EU to Switzerland under a preferential agreement. In order for your goods to qualify for preferential customs treatment when they are imported into Switzerland, the importer must present a corresponding document of proof. As the exporter, you provide your trading partner in Switzerland with this proof document that the goods meet the relevant requirements.

The details may vary from agreement to agreement. But as a rule, the requirements are aimed at the origin of the goods. For example, it may be necessary for your company to prove that a product has been manufactured entirely in the European Union or has been sufficiently processed there.

This is done by means of a preference certificate. This is normally issued by the competent customs office or an approved authority. As a rule, this process can be simplified. Other preferential agreements only provide for the issuing of a preference document by the exporter without the involvement of an authority.

Approved exporters (EA) may, if the respective preferential agreement so provides:

  • Issue preferential proofs regarding the origin of a good themselves. The value of the goods is not limited.
  • issue pre-processed certificates in the trade of goods with Turkey (A.TR.).

If you wish to benefit from these advantages as an approved exporter, you must submit an application.

As an approved exporter, you must ensure through your internal organization that the preference certificates you issue comply with the requirements.

This is done by means of a working and organizational instruction (AuO), which you must submit to the main customs office together with the application. The AuO contains the following information, among other things:

  • Person with overall responsibility
  • Person responsible for preferential proofs
  • Activities of the company: trade, production or both
  • Procedure for checking the origin of goods
  • Procedure for archiving the preference documents and related documentation.

Registered exporters (REX) may, if this procedure is provided for in the relevant preferential agreement:

  • Issue preference proofs regarding the origin of a good themselves. The value of the goods is not limited.

To obtain the status of a registered exporter, you must submit an application for registration. There are no other requirements to be met.


Accounting segregation:

When manufacturing a product originating in the European Union, specified rules must be met. Only in this way is the manufactured product an originating product. It must always be possible to clearly prove which input materials have been used in the manufacture. Input materials which themselves already originate in the EU must be stored separately from the other input materials. However, some European Union preferential agreements provide for an exception.

Example: Your company manufactures goods from plastic granulate. In many cases, however, only a certain maximum quantity of the plastic granulate used may be an input material not originating in the EU, i.e. imported from China, for example. If you store plastic granulate not originating in the EU and plastic granulate originating in the EU in a common storage tank, then it is not possible to prove which granulate was used in the production. The respective proportion of materials with or without originating status in the EU could only theoretically be determined via the merchandise management system. However, this is only permissible if the accounting segregation method is used.

If the book segregation method is used, joint storage is possible with purely book segregated entry of certain input materials.
If you want to take advantage of this, you must submit an application.


As part of the application process, you must demonstrate how you will document and monitor the accounting segregation in such a way as to exclude the possibility of unlawful confirmation of originating status.

Approved exporter:

  • Current excerpt from the commercial register or a business registration and
  • Work and organisational instructions (AuO)
    • Information on the preparation of the AuO can be found in the leaflet "Merkblatt ermächtigter Ausführer" of the Generalzolldirektion.

Registered exporter:

  • None

Accounting segregation:

  • Current excerpt from the commercial register or a business registration and
  • Proof of stock records. This can be submitted later in the application procedure.

Forms: yes

Online procedure possible: only for the application for approval as a registered exporter

Written form required: yes

Personal appearance required: no

Related Links

  • Antrag auf Bewilligung als ermächtigter Ausführer (EA) (Formular 0448a)
  • Antrag auf Zulassung als registrierter Ausführer (REX) (Formular 0442)
  • EU Customs Trader Portal (für Zulassung als registrierter Ausführer)
  • Antrag auf Bewilligung der buchmäßigen Trennung (bT) (Formular 0441a)
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll




Generalzolldirektion (GZD), Dienststellensuche Zoll

Preconditions

As an applicant, you must be in possession of a valid EORI number.

Related Links

  • Artikel 22 Unionszollkodex (UZK) in Verbindung mit Präferenzabkommen
  • Artikel 68 der Durchführungsverordnung zur Umsetzung der Bestimmungen des UZK (UZK-IA) in Verbindung mit Präferenzabkommen

Related Links

  • Informationen zu den Präferenzabkommen der Europäischen Union auf dem Portal "Warenursprung und Präferenzen online" der Zollverwaltung
  • Allgemeine Informationen zu Warenursprung und Präferenzen auf der Internetseite der Zollverwaltung
  • Merkblatt "Ermächtigter Ausführer" auf der Internetseite der Zollverwaltung
  • Merkblatt "Registrierter Ausführer (REX)" auf der Internetseite der Zollverwaltung
  • Informationen zum EU Customs Trader Portal auf der Internetseite der Europäischen Kommission

Approved exporter:

You must submit the application for approval of the "approved exporter" procedure by mail:

  • It is advisable to contact your competent main customs office before submitting your application. In a meeting, they can assess your operational procedures and discuss any adjustments that may be necessary.
    • As a rule, the main customs office in whose district you are based or in which your company has its registered office is responsible. If you store the documents relevant under preferential law at a location in the district of another main customs office, you must agree the local competence with the main customs office in each individual case.
  • Use the form "Application for authorisation as an approved exporter (EA)" (Form 0448a).
    • You can complete the form electronically, but you must print it out and sign it.
  • Send the completed form together with the required documents to your main customs office.
  • You will receive a written reply from your main customs office.
  • In individual cases, an inspection of your premises may be required.

Registered exporter:

You can apply to become a "registered exporter" by mail:

  • Use the form "Application for Approval as Registered Exporter (REX)" (Form 0442)
    • You can fill out the form electronically, but you must print it out and sign it.
  • Send the completed form to your competent main customs office.
    • As a rule, the main customs office in whose district you are based or in which your company is based is responsible. If you store the documents relevant under preferential law at a location in the district of another main customs office, you must agree the local jurisdiction with the main customs office in each individual case.
  • You will receive a written reply from your main customs office.

Alternatively, since 25.01.2021 you can also submit your application online via the "EU Customs Trader Portal". To do this, you need to set up a user account. You can find more information on the website of the European Commission.
You will then also receive your authorisation as a registered exporter electronically via this portal.


Accounting segregation:

You must submit your application for approval of the "accounting segregation" procedure by post:

  • It is advisable to contact your competent main customs office before submitting your application. In a meeting, they can evaluate your operational procedures and discuss any adjustments that may be necessary.
    • As a rule, the main customs office in whose district you are based or in which your company is based is responsible. If you store the documents relevant under preferential law at a location in the district of another main customs office, you must agree the local jurisdiction with the main customs office in each individual case.
  • Use the form "Application for approval of accounting segregation (bT)" (form 0441a).
    • You can complete the form electronically, but you must print it out and sign it.
  • Send the completed form together with the required documents to your main customs office.
  • You will receive a written reply from your main customs office.
  • In individual cases, an inspection of your business premises may be necessary.

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Last update or date of publication
18.05.2021