Applying for a refund or remission of import duties

If you are not certified for the ATLAS (Automated Tariff and Local Customs Clearance System) IT procedure, you must apply for a refund in writing:

• Download the "Application for refund/remission" (form 0223) via the customs website
• Or submit an informal, written application, which must contain all the information required on form 0223.
• Complete the application and, if necessary, the supplementary sheet in full,
• Send your application in duplicate to the main customs office that issued the original tax assessment notice.
• If the main customs office discovers discrepancies during the inspection or if further evidence or explanations are required, you may have to submit additional documents.
• You may have to present the relevant goods to the customs office.
• You will receive the decision on the customs authority's application and the amount to be refunded in writing in the form of a tax assessment or rejection notice.
• Refunds are generally paid to you as the applicant.
• The refund or remission may be subject to a condition, such as the re-export of the goods or their destruction under customs supervision. In this case, this condition must first be fulfilled before the duty is refunded to you.

If the customs authorities determine that the requested duties must be refunded, they will make the refund on their own initiative without an application.

• Application formally correct
• legally defined cases for reimbursement or remission exist. Frequent cases:
  • The customs declaration was declared invalid after payment of the duties.
  • The duties claimed were not legally owed.
  • You have imported goods, but rejected them due to sheep-like nature or deviation from the contract.
  • The duties were levied subsequently, although this subsequent collection was not legally permissible.
• Alternatively: special circumstances justify a remission or refund

• all documents required to determine the correct import duty amount, for example a preference certificate if a preferential duty rate is to be applied
• for goods that have been rejected as defective or not in accordance with the terms of the contract: Supplementary sheet to the application for refund/remission (form 0235)

There are no costs for you.

The deadline by which you must submit the application depends on why you are applying for a refund or remission:

• Customs declaration was declared invalid: usually 90 days after acceptance of the original customs declaration
• Rejected goods: usually up to 1 year after notification of the duties
• Duties not owed, improperly collected duties or special circumstances: generally within 3 years of notification of the duties

If the customs authorities cannot accept the application for formal reasons, for example, you have a maximum of 30 days to submit additional information.

The customs authority will inform you within 30 days whether your application can be formally accepted.

The processing time depends on the complexity of the matter, but must generally be completed within 120 days.

• Articles 116 to 123 of the Union Customs Code (EU Regulation 952/2013)
• Articles 172 to 180 of the Implementing Regulation of the Customs Code (2015/2447)

• Appeal. 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 reimbursement/remission" (form 0223)
• "Supplementary sheet to the application for reimbursement/remission" (Form 0235)

04.01.2021