Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for the status of "authorised consignee" for the Union transit procedure

Description

Goods can be transported under the Union transit procedure from their point of departure to their final destination, where customs regulations and national tax regulations are met.

If you regularly receive goods from the Union transit procedure in Germany, you can apply for the status of "authorised consignee" as a company or individual. This status simplifies customs formalities when receiving goods.

In concrete terms, you have the following advantages once you have been granted the status of "authorised consignee":

You can receive the goods directly at your premises or at another specified place (the authorisation will specify the specific places to which your authorisation as an "authorised consignee" relates).
The presentation, i.e. the obligation to present the goods at the customs office of destination, does not apply. Instead, you inform the customs office electronically about the arrival of the goods (presentation).
You also exchange further messages electronically with customs.

The status of "authorised consignee" only applies to Union transit procedures that end in Germany.

Prerequisites

You or your company must

be established in the customs territory of the European Union,
use the Union transit procedure regularly,
demonstrate that you comply with the law in the context of your economic activity, i.e:
- you have not committed any serious or repeated offences against customs or tax legislation, and
- you have not committed any serious offences in the course of your business activities.
demonstrate that you have a functioning, resilient control system for your economic activities and movements of goods, that is:
- you must prove that you keep business records and transport documents systematically and allow customs to carry out appropriate checks
prove that you have practical or professional qualifications to act as an "authorised consignee",
have active access to the IT procedure "ATLAS Versand" (NCTS), or have commissioned a service provider to do so,
have a licence to operate a temporary storage facility

Required documents

Parts I to III and V of the completed questionnaire customs authorisations
- Authorised Economic Operators (AEO) do not need to complete the questionnaire.

Please ask your competent main customs office whether you need to submit further documents.

Fees (costs)

There are no costs for you.

However, it should be noted that if you wish to act as an authorised consignee, you must also have a custody warehouse. This custody warehouse refers to the place where you receive the goods. A security must be provided for the operation of this deposit warehouse. This security can only be meaningfully provided within the framework of a total security authorisation.

Appeal. Detailed information on how to file an appeal can be found in the rejection or approval notice.
Action before the fiscal court

Applications / Forms

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Procedure

You must apply for the status of "authorised consignee" in writing:

Go to the German Customs website and from there call up the form "Application for approval of the status of authorised consignee for Union shipment" (form 0358). You can fill out the form directly on your computer.
Also download the Customs Authorisation Questionnaire and complete Parts I to III and V.
Print the completed application and questionnaire and attach all required documents.
Submit the form to your main customs office. This is the main customs office in whose district your main accounts for customs purposes are kept or accessible. Your application will be checked there.
The main customs office will send you a written decision as to whether you are granted the status of "authorised consignee".
The approval usually becomes effective on the day it is sent to you.