Source: BUS Sachsen-Anhalt (Linie6Plus)

apply for a deferred BIN from customs

Description

Import sales tax and customs duties may be incurred when importing goods to Germany. These duties must be paid in full to customs immediately upon importation, unless customs grants a deferment of payment. A deferment account is an account approved by your main customs office which you can use to pay your duty debt at a later date.

In the IT procedure ATLAS (Automated Tariff and Local Customs Clearance System), you apply for a deferment of payment by entering the corresponding key in the "Payment type" field in the "General declaration data" declaration screen. You authenticate yourself with a special deferment BIN (deferment participant identification number).

The deferment BIN replaces your handwritten signature in ATLAS. It must be entered each time a deferment account is used. A separate BIN is required for each deferment account, which you can request online or in writing from the Directorate General of Customs.

Prerequisites

You have a deferment account.
You have a valid EORI number (Economic Operators' Registration and Identification number), which replaces the German customs number in the European Union (EU).

Required documents

No further documents are required.

Fees (costs)

There are no costs for you.

Deadlines

There is no deadline.

Processing time

Online applications via the customs portal: approx. 1 - 2 days
Written applications: 1 - 2 days after receipt of the signed application
The deferment BIN is sent by post in the normal procedure with letters secured against unauthorized opening, so that the postal delivery time must be observed.

Legal remedy

The issue of a deferment BIN is neither a contestable customs decision nor a contestable tax administration act. No legal remedies are provided for.

Procedure

To be able to apply for a deferment of payment ("deferment account") in the ATLAS IT procedure, you need a deferment BIN for each deferment account stored under an EORI number (Economic Operators' Registration and Identification number). You can apply for this online or in writing.

If you apply for the deferment BIN online in the customs portal:

The form "Application for deferment BIN" (0873) is available in the service "Participation / Certification for ATLAS / EMCS" in the Customs Portal.
You must register before using the customs portal for the first time.
As a company, you create a business customer account with your ELSTER account or add a user account to an existing business customer account in the customs portal.
If you have already created an account in the customs portal, log in with ELSTER or the customs ID and select the "Participation/certification for ATLAS/EMCS" service.
You can call up the report for form 0873 "Application for deferment BIN" digitally in the customs portal.

If you are applying for your deferment BIN in writing:

Open form 0873 on the customs website.
You will find instructions for completing the form when you open the relevant version of the form.
Complete the form in full, print it out and sign it.
If necessary, save interim statuses of the form data you have already entered as an XML file locally on your computer.
Send the printed application to the Directorate General of Customs by e-mail, post or fax.

The following applies in both cases:

As a rule, you will receive the deferment BIN by post. In urgent cases, you can authorize the competent office to expedite notification by e-mail, fax or telephone.