Apply for a permit to operate a customs warehouse

To be allowed to use a storage facility as a customs warehouse, you must submit a written application:

• Use the form "Application for authorization for the operation of storage facilities for the customs warehousing of goods" (Form 0290). The Federal Ministry of Finance provides the form on its website.
• Attach the completed "Questionnaires for customs authorizations" Parts I to III and V to the form.
  • If you are an authorized economic operator, you do not need the questionnaires.
• Send the documents to the main customs office responsible for you.
• The main customs office will inform you of the acceptance of your application.
• The main customs office will check your documents.
• You will receive an approval or a rejection.

In the case of cross-member state authorization:

• Submit the application via the EU Trader Portal.
  • If you do not yet have a user account (EU login) for the EU Trader Portal, you must apply for one using form 05700. You can find the form on the Customs Administration website.
  • Send the application to the General Customs Directorate, Directorate II, Master Data Management Team - Dresden office
• However, do not upload Parts I to III and V of the "Customs authorization questionnaire" and the additional information required in the application form to the EU Trader Portal.
• Use the "Supplementary national information sheet" for the additional information. Send the completed supplementary sheet and the parts of the questionnaire by post to the responsible main customs office. Refer to the application number generated by the EU Trader Portal in your consignment.

The main customs office in whose district you keep the general ledger for customs purposes or where it is accessible is responsible. The main customs accounts comprise the records and documents on the basis of which the customs authority can make a decision.

As an applicant, you must

• be resident in the European Union,
• offer a guarantee that the procedure will be carried out properly. The assessment is based on the following criteria:
  • compliance with customs and tax regulations
  • Satisfactory system of record keeping and transport documents and
  • practical and professional competence
• provide a total guarantee in the amount of any customs debts that may arise. An application (form 0597) is required for this.

You may not use the bonded warehouse as sales premises. This means that the sales rooms must be physically separated from the bonded warehouse.

The customs authority must

• be able to verify the identity of the goods: It must be able to verify that the goods are those that have been placed under the customs warehousing procedure.
• be able to check the goods without disproportionate effort.

• if necessary, at the request of the main customs office: warehouse sketches or descriptions showing the location of the customs warehouse areas.
• Parts I to III and V of the "Customs authorization questionnaire"
  • Not required as an authorized economic operator

There are no costs for you. However, you will usually have to provide a security deposit.

You do not have to meet any deadlines.

If no other Member State is involved, a decision is usually taken within 60 days of the application being accepted.

• Article 211(1)(b) of the Union Customs Code (UCC)

• Objection
  Detailed information on how to lodge an appeal can be found in the information on legal remedies attached to each decision.
• Administrative court action

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

• Application for authorization to operate storage facilities for the customs warehousing of goods (form 0290)
• Questionnaire for customs authorizations Part I to III and Part V (ZIP file)
• Application for the granting of a comprehensive guarantee in accordance with Art. 89 (5) in conjunction with Art. 95 of the Union Customs Code. Art. 95 Union Customs Code including a possible reduction or exemption
• Form 05700 for the application to set up an EU user account (EU login)
• Supplementary sheet national data (ZIP file)
• EU Trader Portal of the European Commission

18.05.2021