Source: BUS Sachsen-Anhalt (Linie6PLus)

Applying for an export refund

Description

If you export goods to third countries, you can apply for an export refund under certain conditions.

For many agricultural products, the European Union (EU) has set prices that are above world market levels. Industrially produced food is therefore usually more expensive in the EU than on the world market. Export refunds are intended to compensate for this price difference. They are a subsidy.

In January 2016, at the 10th Ministerial Conference, a comprehensive global reduction in subsidies was decided at WTO level. In the run-up to this decision, the EU generally reduced all export refunds for agricultural products to zero as of 1 January 2014. Currently, export refunds are only paid in crisis situations in order to support the domestic (agricultural) economy in the event of unforeseen crisis scenarios.

If, in the event of a crisis, an export refund greater than zero is fixed, this is done by means of fixing regulations. These Regulations also determine in which of the following sectors a refund may be paid for the export of agricultural products:

Cereal
Rice
Beef
milk and milk products,
Pork
Eggs
Poultry meat
Non-Annex I goods (i.e. products made from agricultural products, such as bakery and confectionery).

It is important to note that agricultural and processed products are so-called market organisation goods.

Please check the CN code of your exported goods before applying to the Electronic Customs Tariff (EZT) EZT-Online to see if an export refund is granted for the specific goods you wish to export. You can also inquire about the current refund rate at your customs office of export or at the main customs office in Hamburg-Jonas.

EZT-Online

Requirements

Products and processing products
- must be market-regulating goods
- have healthy and commercial quality
- originate in the EU
There must be an export licence with advance fixing of the refund (responsible: BLE)
Proof that the goods have actually been exported from the territory of the Union and, in the specific cases of export refunds differentiated by country of destination, have been imported into the country of destination.

Note: For some goods there are special regulations that go beyond this.

Which documents are required?

Export declaration (electronically via ATLAS-Export – Automated Tariff and Local Customs Clearance System)
Export licence (application via the Federal Office for Agriculture and Food - BLE)

Forms: Master data entry at the HZA Hamburg-Jonas for the granting of an export refund (form 0923)
Online procedure possible: no, but electronic procedure via ATLAS
Written form required: yes
Personal appearance required: no

Process flow

Before you can apply for an export refund, you must have your company data entered at the main customs office in Hamburg-Jonas (master data entry form, form 0923).

You must submit the later application for export refunds, if any, electronically:

Please register your goods for export using the electronic procedure "ATLAS Export". To do this, you need either the (paid) ATLAS software or the (free) IAA-PLUS program. Before that, you need to apply for an EORI number. The export declaration is at the same time the application for export refund. The export declaration must be accompanied by all documents relevant to the export refund (e.g. veterinary certificates, declarations of origin, manufacturer's declarations).
You present the export goods to the customs office in whose district the goods are to be loaded for export (customs office of export). The goods are under customs control until they leave the EU customs territory.
You must export the refund goods in the same condition within 60 days of acceptance of the export declaration.
The main customs office Hamburg-Jonas checks your export declaration and all documents and pays the export refund after completion of the procedure. It will request any missing documents from you and send you a written refund notice if the conditions for payment of the export refund are met.

Note: If the electronic system is not technically available, you can also use a form if necessary. The forms are made available in the ATLAS failure procedure.