Declaring diplomatic or consular goods to customs
Description
International law provides for certain privileges and immunities for diplomats and employees of diplomatic missions (consulates). The purpose of the rules is to enable the effective performance of the respective tasks and to preserve the legal self-determination of the states.
In this context, goods imported into Germany are exempt from customs duties and similar charges as well as checks on personal luggage under certain conditions. Exemptions are possible, among other things, in the case of:
- items for the official use of the diplomatic mission or consular post,
- Items for the personal use of the diplomat or consular officer
In gradations, some exemptions and regulations also apply to:
- members of the administrative and technical staff;
- members of the official domestic staff,
- family members of the household, and
- private domestic workers.
In order for customs to check the requirements for duty-free, you must declare the goods as part of customs clearance.
- It is diplomatic or consular property within the meaning of customs law.
- There is reciprocity, i.e. the exemption from import duties also applies vice versa between Germany and the respective state.
You can make the customs declaration free of charge.
- As a matter of principle, the goods may not be used for any other purpose.
- Information on exemptions can be obtained from the competent supervising customs office.
- usually 30 to 60 minutes
- Contradiction.
Detailed information on how to file an objection can be found in the tax assessment notice for your application for import duty exemption as diplomatic and consular property in the event of a customs debt incurred.
Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no
You must submit the customs declaration in writing:
- Download the form for the "Customs declaration for diplomatic or consular goods" (form 0349 or 0349en) via the website of the Federal Tax Administration.
- Fill out the form completely and then print it out.
- It must be stamped with the official stamp.
- You hand in the printed and fully completed customs declaration at customs clearance.
- Customs officials carry out a preliminary check to determine whether the declaration can be accepted.
- If necessary, further tests follow, for example an inspection of the goods.
- If the verification is successful, the goods will be left to you and you will receive a copy of the customs declaration.
- Article 254(1) of the Union Customs Code (Regulation 952/2013)
- Article 128(1)(a) in conjunction with Articles 124 and 126 of the Exemption Regulation (Regulation 1186/2009)
- Articles 36 to 37 Vienna Convention on Diplomatic Relations (VCDR)
- Article 50 Vienna Convention on Consular Relations (VCCR)
- Section 17 (1) of the Customs Ordinance (ZollV)
Federal Ministry of Finance
The text was automatically translated based on the German content.
