Apply for central customs clearance
Source: BUS Rheinland-Pfalz
In principle, goods must be declared at the customs office responsible for the place where the goods are located. However, centralized customs clearance allows you to submit a customs declaration to a centrally responsible customs office - even if the goods are located elsewhere at the time of declaration. The place of declaration specified in the authorization and the place of presentation are therefore different. Presentation means making goods available to the customs office.
You can currently apply for central customs clearance for the following procedures:
- customs warehouse
- temporary admission
- end-use
- inward processing
- Outward processing
- export
- Re-export
In connection with centralized customs clearance, the following must be observed, among other things
- Country and goods-related restrictions and
- special features of VAT law and foreign trade statistics
The main customs office in whose district your main accounts for customs purposes are kept or accessible is responsible for the application.
Even after the permit has been issued, the main customs office responsible will carry out regular and ongoing checks,
- whether you continue to meet the authorization requirements and
- whether you are complying with the obligations associated with the authorization.