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Request the Use of Special Closures

As an authorized consignor, you are generally required to secure goods that you intend to transport under the transit procedure with special seals.

In this case, your goods in transit

  • be secured using a compartment seal—such as a container—or
  • be secured by a package seal, meaning a transport container that must be physically secured,

. A special seal is, for example, a seal affixed to the container or the package.

These special seals are intended to guarantee the identity of the goods under the transit procedure. In other words, they are meant to ensure that the shipped goods arrive at the customs office of destination unchanged. Damage to or removal of the special seals may result in customs penalties.

The competent customs office decides at the time of the transit declaration whether a special seal is required for your specific shipment. It may waive the sealing requirement if the description of the goods in the declaration data is sufficiently precise to easily verify the identity of the goods. For example, in the case of motor vehicles transported under the transit procedure, this can be done by providing the engine and chassis numbers.

Authorization to Use

As an authorized consignor, you may affix special, officially approved seals yourself. However, as an authorized consignor, you need authorization to use these special seals. You must apply for this authorization in writing to your competent main customs office.

If the competent main customs office grants you written authorization to use special seals, the decision will list all the special seals that you are permitted to use.
You can also apply to use various special seals in a single authorization request.

On the General Customs Directorate’s website, you will find a “List of Special Seals in Use.” All seals listed there have already been approved at least once within the European Union. The authorities generally assume their suitability without further review.
You may also apply to use any other type of seal. However, before the customs authorities can approve its use, it must be tested and approved.

The authorization also assigns you, as an authorized shipper, a unique code. It consists of the country code “DE” and a 4-digit number. You must provide this code to the supplier of your seals when placing your order. It must be affixed to each individual seal.

  • Use of Special Seals (SSE) Authorization
  • As a general rule, goods transported under the transit procedure must be secured with seals
  • An authorized consignor must generally apply for the use of special seals
  • When customs declarations are filed, the customs office (Procedure Division) decides on the necessity of seals
  • Seals are intended to guarantee the identity of the goods; therefore, they must ensure that the shipped goods arrive at the customs office of destination unchanged
  • Special seals are
    • officially approved seals that may be affixed exclusively by the authorized consignor
  • If the authorized consignor wishes to use its own seals that have not yet been officially approved,
    • they must submit a written application and
    • await review and approval by customs authorities
  • Damage to or removal of special seals may result in customs penalties
  • Responsible authority: Main Customs Office (authorization)

  • If you are not an Authorized Economic Operator (AEO), please submit the completed questionnaire on customs authorizations (Parts I through III and V) along with the main application.
  • If you are applying to use a seal that has not yet been approved, please also submit the supplementary sheet for the main application (Form 035301).

  • To be authorized to use special seals, you must be an “Authorized Shipper.”
  • The personal requirements are the same as those required for authorization as an authorized consignor:
    • established in the customs territory of the Union
    • regular use of the transit procedure
    • no serious or repeated violations of customs or tax regulations
    • no serious criminal offenses in the course of business activities
    • Evidence of a heightened level of control over activities and the movement of goods through systematically maintained business records and, where applicable, transport documents that enable appropriate customs controls
    • Evidence of practical or professional competence
  • The Main Customs Office will approve the application for the use of special seals only if the supervision and control of the procedure can be ensured without disproportionately high administrative costs.

There are no costs to you.

You must submit a written application for authorization to use special seals:

  • Download the form “Application for Authorization to Use Special Seals” (Form 0353) from the General Customs Directorate’s website.
  • If you are not an “Authorized Economic Operator (AEO),” also download Parts I through III and V of the questionnaire on customs authorizations from the General Customs Directorate’s website.
  • If you are applying to use a seal that has not yet been approved, you must also download the form “Supplementary Sheet to the Application for Authorization to Use Special Seals” (Form 035301) from the General Customs Directorate’s website.
  • Fill out the form(s) and, if applicable, the questionnaires completely.
  •  Send the completed documents by mail to the Main Customs Office in whose district your main accounting records for customs purposes are maintained or are accessible.
  • The Main Customs Office will review your application.
  • You will receive a written notice of approval or rejection.
  • Upon receiving written authorization to use special seals, you will be assigned an authorization number.

The competent authority is the Main Customs Office in whose district you operate your business or, if you do not operate a business, in whose district you reside. If your business is operated from a location outside Germany or if you are not a resident of Germany, the Main Customs Office with local jurisdiction is the one in whose district you first become subject to taxation.

The processing time varies on a case-by-case basis and depends, for example, on whether the requested closure must first be approved.

Once your application is received, the customs authorities must decide within 30 days whether to accept it. If they accept your application, the customs authorities have up to 120 days to make a decision—either to grant or deny the application.

The maximum processing time is therefore 150 days.

You do not need to meet any deadlines.

  • Objection
  • Tax Court Action

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