Apply for a comprehensive guarantee for customs duties

To apply for an authorization to provide a comprehensive guarantee, you must submit an application.

• Download the "Application for a comprehensive guarantee in accordance with Article 89(5) in conjunction with Article 95 of the Union Customs Code, including a possible reduction or exemption" (form 0597) from the customs administration website and complete it.
• Attach all the necessary documents to the form and send it to your main customs office. The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your place of residence, is responsible. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.
• The main customs office will examine your application.
• You will receive an approval or a rejection.

If you have to pay a customs duty for several transactions or secure a customs procedure, you can apply for the payment of a comprehensive guarantee under the following conditions:

• You are established in the customs territory of the Union.
• You have not committed any serious or repeated infringements of customs and tax regulations.
• You have not committed any criminal offenses in the context of your economic activity.

In addition, 1 of the following 3 conditions must apply to you:

• You make regular use of the customs procedures in question or
• You operate a custody warehouse or
• You have the practical or professional qualifications directly related to the procedure to be secured.

If you have to provide a comprehensive guarantee, you can apply for a reduction in the guarantee amount or be exempted from providing a guarantee altogether under the following conditions.

The prerequisite for a reduction to 30 percent for customs duties incurred is that

• You are an Authorized Economic Operator for Customs Simplifications (AEOC).

The prerequisites for a reduction to 50 percent, 30 percent or an exemption from customs duties that may arise are

• You are either an Authorized Economic Operator for Customs Simplifications (AEOC) or
• You can prove on the basis of documents that you fulfill certain requirements with regard to your accounting and solvency.

You must always enclose the "Questionnaire for customs authorizations Part I and II" with the main application (form 0597).

If you have to prove your practical and professional qualifications:

• additionally "Questionnaire customs authorizations part V"

If you wish to apply for a reduction or exemption:

• "Questionnaire customs authorizations parts I to V"

There are no costs for you.

There are no deadlines for you.

Processing usually takes 3 to 17 weeks.

• Article 89(5) in conjunction with Article 95 of the Union Customs Code

• Objection
• Objection
• Detailed information on how to lodge an objection can be found in the notification of your application.
• Appeal to the tax court

• Forms: yes
• Online procedure possible: no
• Written form required: yes
• Personal appearance required: no

• Application for a comprehensive guarantee in accordance with Article 89(5) in conjunction with Article 95 of the Union Customs Code, including a possible reduction or exemption (form 0597)
• Questionnaire customs authorization part I to V on the website of the customs administration

04.03.2021