Submit application for inward processing Unfortunately this specification of service has not yet been completely translated.

The inward processing procedure allows companies to import non-Union goods into the customs territory of the European Union (EU) in order to have them processed there. When importing, you do not have to pay any duties at first. After the inward processing you can either re-export the goods or release the goods for free circulation in the EU. This gives non-Union goods the status of Union goods. In order to have non-Union goods inward processed, you need an authorization from the responsible main customs office. This is granted on application (formal or simplified). Processing operations are understood to mean: Processing, processing, mending (repair) or destruction of goods. In addition the use of goods which do not enter into the compensating products but which enable or facilitate the production of the compensating products, even if they are wholly or partly consumed in the process (production accessories). In addition to non-Union goods, you may in some cases - where allowed - also use equivalent goods (i.e. Union goods equivalent to non-Union goods) in the procedure.

the completed "Questionnaire Customs Authorisations Part I to III and Part V". Exception: If you have an AEO authorisation as an "Authorised Economic Operator", you do not need to complete the questionnaire. You will find further required documents under "Procedure".


Forms: yes Online procedure possible: yes (only for simplified application procedure) Written form required: yes Personal appearance required: no

Related Links

Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
+49 351 44834-510
+49 351 44834-590
+49 351 44834-520
auskunft-zoll.gzd@zoll.de-mail.de
info.gewerblich@zoll.de
info.privat@zoll.de
www.zoll.de Opens in new window

Generalzolldirektion (GZD), Dienststellensuche Zoll
www.zoll.de/DE/Service/Dienststellensuche Opens in new window

Generalzolldirektion (GZD), Direktion II Teilnehmermanagement (ATLAS, EMCS, AES)
+49 961 39177-100
+49 961 39177-101
zertifizierung.gzd@zoll.bund.de

Preconditions
General requirements: You are established in the customs territory of the European Union. (In justified exceptional cases, this requirement is waived). You are considered reliable in customs matters, for example, because you have the status "Authorised Economic Operator (AEO)". You carry out the processing operations yourself or have them carried out. If you use substitute goods from the Union, you must prove that they are equivalent to the imported goods. The inward processing must not affect the essential interests of Union producers. Conditions for using the simplified application (by means of a customs declaration) The economic conditions for inward processing are met. You are not making a simplified customs declaration. You do not apply for centralized customs clearance. You do not make an entry in the declarant's accounts. You do not apply for authorization retroactively. You use only the imported goods themselves and no equivalent goods. The inward processing procedure is to be carried out and processed exclusively in Germany.
The application for authorisation must be made in writing. Formal application (with form 0281) Open the form "Application for authorisation to use inward processing (0281)" on the Customs website. Download the "Customs Authorisation Questionnaire Parts I to III and Part V" from the Customs website. (If you have an AEO Authorization as an "Authorized Economic Operator", this step is not required. You do not need to complete the questionnaire). Attach all required documents and send the application to the main customs office in whose district you keep your main accounts for customs purposes. Once the main customs office has successfully checked that all the requirements for participation in the procedure have been met, you will receive an authorization. The authorization clarifies the details of how the procedure is to be carried out. Simplified application (with customs declaration) If you meet the requirements for using the simplified procedure, you can submit the application as part of an electronic or written customs declaration. Electronic customs declaration: Submit an individual customs declaration for entry for inward processing (EZA-AV) electronically via the ATLAS customs software ("Automated Tariff and Local Customs Clearance System"). The customs office responsible will check your application. If the check is positive, you will receive a message via the ATLAS software with further details on the authorisation. This releases the goods into the procedure. Written customs declaration: Complete copies 6 and 8 of the Single Administrative Document. Hand over the documents to the customs office responsible. The authorisation is effected by the release of the goods for the procedure. You will receive a voucher copy of the authorisation for your records. If, for example, you also wish to process goods in another Member State, you must submit the application electronically via the European Commission's EU Trader Portal. The option of submitting the application in a simplified form does not apply in this case. More information on the so-called "cross-member state authorisation" can be found on the Customs website.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
16.03.2021