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Source: BUS Sachsen-Anhalt (Linie6PLus)

Application for deferral to the customs administration

Description

The Customs Administration may grant you a deferral of claims arising from the tax debt relationship in whole or in part if immediate collection when due would cause you considerable hardship. The claim must not appear to be endangered by the deferral. The considerable hardship must be momentary.

Significant hardship is to be assumed in particular if, through no fault of your own, you are temporarily in serious payment difficulties due to unfavorable economic circumstances or would fall into such difficulties in the event of immediate collection.

You may not invoke mere avoidable payment difficulties.

Interest shall be charged for the duration of any deferral granted.

Deferrals are generally granted against the provision of security.

The granting of partial payments (installments) is also possible.

  • The main customs office can defer claims arising from the tax debt relationship in whole or in part if
    • you were not able to prepare for the fulfillment in time or are currently in unfavorable economic circumstances,
    • you did not cause the inability to pay yourself, and
    • the claim is not jeopardized by the deferral.

You can use the following documents to demonstrate your income and financial circumstances and attach them to your application, which you submit by mail, fax or e-mail:

  • for citizens: information sheet on the deferral request (form 3741)
  • for companies: Information sheet for the examination of the personal and financial circumstances of legal entities (form 3743).

There are no costs involved.

  • The request should be made before the due date.

The processing time depends on the circumstances of the individual case and the situation at the respective main customs office.

  • Objection

Forms: Yes

Written form: No

Informal application possible: Yes

Personal appearance required: No

Online services available: Yes

To request deferment, proceed as follows:

By mail, fax or e-mail:

  • You may submit the request informally.
  • You can download the aforementioned forms 3741 or 3743 to explain your income and assets, fill them out and compile the required documents.
    • Please note that knowledge of the information requested is necessary for a proper decision on your application. You have a corresponding obligation to provide information. If you do not answer the questions completely or do not provide the required evidence, you must expect a rejection of your application.
  • Submit the application to the relevant main customs office and, if necessary, attach the completed forms and the documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. As a rule, this is the main customs office that issued the tax assessment notice or the main customs office where the tax return is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Online:

  • Access the citizen and business customer portal of the customs office.
  • Log in there with your access data for ELSTER (Electronic Tax Return).
    • If you do not yet have an ELSTER account, you must register for it once.
  • Fill out the application.
  • Send the application to the responsible main customs office and attach any required documents.
    • The main customs office responsible for assessing or collecting the underlying claim arising from the tax debt relationship is responsible for processing your application. This is usually:
    • The main customs office that issued the tax assessment notice or the main customs office where the tax declaration is to be submitted.
  • If necessary, the main customs office will demand further proof or explanations from you. Please comply with these requirements.
  • The main customs office will issue a decision on your application.

Federal Ministry of Finance (BMF)

Start your request directly online:

Generalzolldirektion (GZD), Dienststellensuche Zoll
Carusufer 3-5
01099 Dresden, Stadt

Office hours:

Monday: 08:00 - 17:00

Tuesday: 08:00 - 17:00

Wednesday: 08:00 - 17:00

Thursday: 08:00 - 17:00

Friday: 08:00 - 17:00

Further Authorities
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
Carusufer 3-5
01099 Dresden, Stadt
+49 351 44834-510
+49 351 44834-520
+49 351 44834-530
+49 351 44834-590
auskunft-zoll.gzd@zoll.de-mail.de