Apply for permission to operate a bonded warehouse Unfortunately this specification of service has not yet been completely translated.

If you want to operate a customs warehouse, you must submit an application.

In a customs warehouse, you can store non-Union goods in the territory of the European Union for as long as you wish. You do not have to

  • pay import duties and
  • not have to comply with any commercial policy measures, provided that these measures do not prohibit the entry or exit of goods into or from the customs territory of the Union. For example, you do not have to present an import licence.

Bonded warehouses thus offer you the opportunity

  • temporarily store imported goods without paying customs duty before they are subsequently exported,
  • pay import duties at a later date, or
  • transfer stored goods to other customs procedures.

There are different types of bonded warehouses:

  • public customs warehouses (CW1 or CW2)
  • private customs warehouses (CWP)

If you have successfully applied for an authorisation to operate a warehouse for the customs storage of goods, you are the holder of the authorisation. Then you can use the warehouse for an indefinite period. But if there are any changes in your business that could affect your permit, you must report them. This includes, for example, insolvency proceedings.

  • where appropriate, at the request of the principal customs office: warehouse sketches or descriptions showing the location of the bonded warehouse areas.
  • Parts I to III and V of the "Customs Authorisation Questionnaire
    • not required as authorised economic operator

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Related Links

  • Antrag auf Bewilligung für den Betrieb von Lagerstätten zur Zolllagerung von Waren (Formular 0290)
  • Fragebogen zollrechtliche Bewilligungen Teil I bis III und Teil V (ZIP-Datei)
  • Antrag auf Bewilligung einer Gesamtsicherheit gemäß Art. 89 (5) i.V.m. Art. 95 Unionszollkodex einschließlich einer möglichen Verringerung oder Befreiung
  • EU-Trader-Portal der Europäischen Kommission
  • Formular 05700 zum Antrag auf Einrichtung eines EU-Nutzerkontos (EU-Login)
  • Zusatzblatt nationale Angaben (ZIP-Datei)
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll




Generalzolldirektion (GZD), Dienststellensuche Zoll

Preconditions

As an applicant, you must

  • be resident in the European Union
  • offer guarantees that the procedure will be properly carried out. The assessment shall be based on the following criteria:
    • compliance with customs and tax regulations
    • satisfactory system of keeping business and transport records, and
    • practical and professional competence
  • provide an overall security equal to the amount of any customs debts that may be incurred. An application (Form 0597) is required for this purpose.

You may not use the bonded warehouse as sales premises. This means that the sales premises must be physically separate from the bonded warehouse.

The customs authority must

  • Be able to check the identity of the goods: It must be able to verify that the goods are those placed under the customs warehousing procedure.
  • be able to check the goods without disproportionate effort.

Related Links

  • Artikel 211 Absatz 1 Buchstabe b) Unionszollkodex (UZK)

Related Links

  • Informationen zum Zolllagerverfahren auf der Internetseite der Zollverwaltung

To use a storage facility as a customs warehouse, you must submit a written application:

  • Use the form "Application for Authorization to Operate Storage Facilities for the Customs Storage of Goods" (Form 0290). The Federal Ministry of Finance makes the form available on its website.
  • Attach the completed "Customs Authorisation Questionnaires" Parts I to III and V to the form.
    • If you are an authorised economic operator, you do not need the questionnaires.
  • Send the documents to your competent main customs office.
  • The main customs office will notify you for the acceptance of your application.
  • The main customs office checks your documents.
  • You will receive an approval or a rejection.

In the case of approval across member states:

  • Submit the application via the EU Trader Portal.
    • If you do not already have a user account (EU login) for the EU Trader Portal, you must apply for one using form 05700. You can find the form on the website of the customs administration.
    • Send the application to the Generalzolldirektion, Direktion II, Team Stammdatenmanagement - Dienstort Dresden
  • However, do not upload Parts I to III and V of the "Questionnaire Customs Authorisation" and the additional information requested in the application form in the EU-Trader Portal.
  • Please use the "Supplementary Sheet National Data" for the additional data. Send the completed supplementary sheet and the parts of the questionnaire by post to the competent main customs office. In your shipment, refer to the application number generated by the EU Trader portal.

The competent main customs office is the one in whose district you keep the general ledger for customs purposes or in which it is accessible. The general ledger for customs purposes includes the records and documents on the basis of which the customs authority can make a decision.

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Last update or date of publication
18.05.2021