Get non-binding information on sales tax from the customs administration Unfortunately this specification of service has not yet been completely translated.

If you are not sure how much VAT you have to pay for a supply or an intra-Community acquisition of goods, you can request non-binding information.

If you purchase or supply goods within the Community, you must pay VAT under certain conditions.

You can request non-binding information on turnover tax from the General Customs Directorate. A written application is required for this.

The distinction between tax-privileged and non-tax-privileged goods is based on the customs tariff. You must therefore specify in the application which goods are concerned.

They must include a meaningful description and, if applicable, samples of the goods. If samples cannot be enclosed due to the special procurement of the goods, such as perishability, size or value, photos, brochures, illustrations, technical drawings or detailed descriptions of the goods are necessary.

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

Related Links

  • Antrag auf Erteilung einer unverbindlichen Zolltarifauskunft für Umsatzsteuerzwecke (uvZTA) (Formular 0310)
Generalzolldirektion Bildungs- und Wissenschaftszentrum (BWZ) Dienstort Markt Schwaben

Generalzolldirektion Bildungs- und Wissenschaftszentrum (BWZ) Dienstort Köln

Generalzolldirektion Bildungs- und Wissenschaftszentrum (BWZ) Dienstort München

Generalzolldirektion Bildungs- und Wissenschaftszentrum (BWZ) Dienstort Frankfurt a. M.

Generalzolldirektion Bildungs- und Wissenschaftszentren (BWZ) Dienstorte Übersicht

Generalzolldirektion Bildungs- und Wissenschaftszentrum (BWZ) Dienstort Hamburg

Generalzolldirektion Bildungs- und Wissenschaftszentrum (BWZ) Dienstort Berlin

Preconditions

You supply or purchase goods within the Community and want to obtain non-binding information on the amount of value added tax.

Related Links

  • Erlass des Bundesfinanzministeriums (BMF-Erlass) vom 05.08.2004 - IV B 7 - S 7220 - 46/04 Bundessteuerblatt (BStBl) 2004 I Seite 638

Related Links

  • Informationen zur Zolltarifauskunft für Umsatzsteuerzwecke auf der Internetseite der Zollverwaltung

You must submit a written request to obtain non-binding sales tax information. To do this, proceed as follows:

  • Download the "Application for a non-binding customs tariff information for VAT purposes" (Form 0310) from the Customs Administration website and complete it.
  • Attach all the necessary documents.
  • Send everything to your competent office of the BWZ of the Directorate General of Customs.
  • You will receive a written non-binding information.

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Last update or date of publication
25.03.2021