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Apply for Authorization for Customs Declarations via Journal Entries

With the exception of the free zone procedure, the placement of goods under a customs procedure is based on a customs declaration.

You can also submit this customs declaration in the form of a book entry in the declarant’s accounting records. This is a simplification of the declaration procedure for imports and exports, whereby you make entries in your accounting records.

To make the journal entry in your accounting records, you need authorization from the competent main customs office.
You can apply for authorization to declare goods for placement under the following procedures: 

  • Release for free circulation under customs law. This does not apply in the case of 
    • the simultaneous release for free circulation under customs and tax law of goods that are exempt from value-added tax or are transported under tax suspension.
    • Re-export with simultaneous release for free circulation under customs and tax law of goods that are exempt from value-added tax or are transported under tax suspension.
  • Customs warehouse
  • Temporary use
  • End-use
  • Inward processing
  • Export and Re-export

When exporting or re-exporting, please note that authorization can only be granted for goods that are exempt from the requirement to submit a prior declaration.

Once you have received the authorization, you can make the corresponding entries in your accounting records. The following applies to imports and exports:

Import:

  • You may make goods available to the customs administration outside the jurisdiction of a customs office only at a location listed in the application and authorized in the permit.
  • The customs declaration at the authorized locations is made by entering at least the reduced data set of a simplified customs declaration in your accounting records.
  • You must immediately transmit the recorded data to the competent customs office by sending a data entry notification.
  • The release of the goods occurs either through the customs office or upon the expiration of a specified time limit. If the Main Customs Office has granted you an exemption from presentation, the goods are considered released as soon as the data is entered. Presentation is the obligation to make the goods available to the customs office for inspection.
  • You must consolidate all entries for a calendar month—supplemented with any missing data—into a supplementary customs declaration by no later than the 10th calendar day of the following month.
  • Any import duties that may have accrued are assessed on the basis of the supplementary customs declaration. You must pay the duties no later than the 16th day of the calendar month following the accounting period. Under certain circumstances, a longer deadline applies to import sales tax.

Exports:

  • As the declarant, you must record the data from the complete or simplified export declaration in your accounting records.
  • The authorization (EIR) is issued upon export only with an exemption from the obligation to present the goods.
  • The exported goods are considered to have been released for the export procedure once they are recorded in the accounting records.
  • You must consolidate all entries for a calendar month into a subsequent monthly summary export declaration.
  • You must submit the collective export declaration by the 10th calendar day following the end of the month in which the entry was made in the accounting records.
  • For companies that supply food and other goods for consumption or sale on board ships and aircraft, the deadline may be extended to the 16th calendar day.

  • Authorization regarding the filing of a customs declaration by entering data into the declarant’s records, including with respect to the export procedure (EIR) Authorization
  • Simplification of the import or export of goods through a notation in the accounting records
  • 2-step declaration procedure 
    • Import:
      • Submission of a credit note notification and a supplementary customs declaration summarizing all credit notes for a calendar month
    • Export:
      • Recording of export transactions in the accounting system and submission of a monthly electronic summary export declaration
  • Authorization (EIR) required
  • Authorization granted only upon written application
  • Competent authority: The main customs office in whose district the applicant’s main accounting records for customs purposes are located or accessible

Please include the following documents with your application:

  • Parts I through III and V of the questionnaire on customs authorizations. Authorized Economic Operators (AEOs) do not need to complete the questionnaire again.
  • If the designated application field is insufficient for the information regarding the goods for which the procedure is to be used, you may use Form 0501 or submit the information in free-form or as a text file in the “comma-separated values” (CSV) format.
     

To obtain a permit, you must meet the following requirements, which the Main Customs Office will verify upon application:

  • Your company is established in the customs territory of the Union (notwithstanding the exception for persons established in Switzerland).
  • You have not committed any serious or repeated violations of customs or tax regulations, nor have you committed any serious criminal offenses in the course of your business activities.
  • You maintain a high level of control over your activities and the movement of goods through a system of business record-keeping and, where applicable, transport documents that enable appropriate customs controls.
  • You, or the person in your company responsible for customs matters, possess practical or professional qualifications directly related to the activities carried out.
  • The Main Customs Office does not re-examine criteria that have already been verified during the granting of Authorized Economic Operator (AEO) status.
  • For exports only: 
    • You are an Authorized Economic Operator for Customs Simplifications (AEOC)

There are no costs to you,

You must submit a written application to obtain approval.

  • Fill out the appropriate application form (available on the Customs website):
  • Export:
    • "Application for Authorization to File Customs Declarations in the Form of an Entry in the Declarant’s Records Pursuant to Article 182 of the Union Customs Code for the Export of Goods—with Exemption from Presentation" (Form 0855)
  • Import:
    • "Application for the Submission of Customs Declarations in the Form of an Entry in the Declarant’s Records Pursuant to Article 182 of the Union Customs Code (Import)" (Form 0502)
  • If necessary, attach the required documents
    • List of Goods 
      • Application for the Granting of Authorization (Form 0501) or
      • informal or
      • as a text file in CSV format
    • Parts I through III and V of the questionnaire on customs authorizations
  • It is recommended that you contact your point of contact at the responsible main customs office before completing the form to clarify any questions you may have about the form and, if necessary, the questionnaire.
  • Send the signed application along with the required documents to your competent main customs office.
    • The competent main customs office is the one in whose district your main accounting office for customs purposes is located or accessible.
  • The main customs office will review your documents. 
  • You will receive written notification of approval or denial.

The decision will be communicated within 120 days of the application's acceptance.

As a general rule, the applicant is not required to meet any deadlines during the application process.

  • Appeal. Detailed information on how to file an appeal can be found in the notice of appeal rights attached to each decision.
  • Lawsuit before the Tax Court

  • Forms: yes
  • Online procedure available: no 
  • Written form required: yes
  • In-person appearance required: no

Redirect Service: Deep Link to the Original Portal

The text was automatically translated based on the German content.

Source: Serviceportal Saarland