Get non-binding information on VAT from the customs administration

You can apply for non-binding information on VAT by post or online.

Online application:

• Go to the customs portal for citizens and business customers.
• If you do not yet have a user account, follow the instructions to create one.
• Complete the online application for a non-binding VAT information, add any electronic attachments and submit the application.
• You will receive a confirmation of receipt with a transaction number and an application accompanying document. You can use the accompanying document to submit samples or specimens.
• You will receive a non-binding customs tariff information for VAT purposes in your electronic mailbox at the Customs Citizen and Business Customer Portal. You will be informed of this by e-mail.

Application by post:

• Download the "Application for non-binding tariff information for VAT purposes" (form 0310) from the customs administration website and complete it.
• Attach all the necessary documents.
• Send everything to your local office of the Education and Science Center (BWZ) of the General Customs Directorate.
• You will receive written, non-binding information.

You supply or purchase goods within the EU and would like to receive non-binding information on the amount of VAT.

You must enclose a meaningful description and, if applicable, samples of the goods. If samples cannot be enclosed due to the special procurement of the goods, such as perishability, size or value, photos, brochures, illustrations, technical drawings or detailed descriptions of the goods are required.

There are no costs.

There is no deadline.

• Decree of the Federal Ministry of Finance (BMF decree) dated 05.08.2004 - IV B 7 - S 7220 - 46/04 Federal Tax Gazette (BStBl) 2004 I page 638

Non-binding tariff information from the customs administration cannot be contested.

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance necessary: No

08.11.2022