Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a permit to operate a customs warehouse

Description

In a customs warehouse, you can store non-Union goods in the territory of the European Union for as long as you wish. In doing so, you must:

do not pay import duties, and
do not comply with commercial policy measures to the extent that such measures do not prohibit the entry or exit of goods into or out of the customs territory of the Union. So, for example, you do not need to present an import permit.

Bonded warehouses thus offer you the opportunity to:

to temporarily store imported goods duty unpaid before subsequent export,
to pay import duties at a later date, or
to place stored goods under other customs procedures.

There are several types of bonded warehouses:

public bonded warehouses (CW1 or CW2)
private bonded warehouses (CWP)

If you have successfully applied for a licence to operate warehouses for customs warehousing of goods, you are the licence holder. Then you can use the warehouse for an indefinite period of time. But if there are any changes in your company that could affect your permit, you need to report them. This includes, for example, insolvency proceedings.

Requirements

As an applicant, you must:

be resident in the European Union,
provide a guarantee for the proper conduct of the procedure. The assessment shall be based on the following criteria:
- Compliance with customs and tax regulations
- satisfactory system of keeping accounts and transport records, and
- practical and professional skills
provide a comprehensive guarantee for the amount of any customs debt that may arise. An application (form 0597) is required for this.

You may not use the bonded warehouse as a sales room. This means that the sales rooms must be spatially separated from the bonded warehouse.

The customs authority shall:

be able to verify the identity of the goods: they must be able to verify that they are the goods that have been placed under the customs warehousing procedure.
be able to inspect the goods without disproportionate effort.

Which documents are required?

if necessary, at the request of the main customs office: warehouse sketches or descriptions from which the location of the customs warehouse areas can be identified.
Parts I to III and V of the "Customs Authorisation Questionnaire"
- not required as an authorized economic operator

What are the fees?

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

What deadlines do I have to pay attention to?

You don't have to meet any deadlines.

Processing duration

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

Appeal

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Process flow

In order to be allowed to use a deposit as a customs warehouse, they must submit a written application:

Use the form "Application for authorization to operate warehouses for customs warehousing of goods" (Form 0290). The Federal Ministry of Finance makes the form available on its website.
Attach the completed "Questionnaires for Customs Authorisations" Parts I to III and V of the form.
- If you are an Authorised Economic Operator, you do not need the questionnaires.
Send the documents to your local main customs office.
The main customs office will inform you for 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 a cross-Member State authorisation:

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 website of the Customs Administration.
- Send the application to the General Directorate of Customs, Directorate II, Team Master Data Management - Location Dresden
However, you do not upload Parts I to III and V of the "Customs Authorisation Questionnaire" and the additional information required in the application form to the EU Trader Portal.
For the additional information, use the "Additional sheet for national data". Send the completed additional sheet and the parts of the questionnaire by post to the responsible main customs office. In your shipment, refer to the application number generated by the EU Trader Portal.

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