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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for an export refund

Description

If you export goods to third countries, you can apply for an export refund under certain conditions.

For many agricultural products, the European Union (EU) has set prices that are above the world market level. Industrially produced food is therefore usually more expensive in the EU than on the world market. The export refunds are intended to compensate for this price difference. They are a subsidy.

In January 2016, the 10th Ministerial Conference decided at WTO level to comprehensively reduce subsidies worldwide. In the run-up to this decision, the EU has generally reduced all export refunds on agricultural products to zero as of 1 January 2014. Currently, export refunds are only paid in crisis cases in order to support the domestic (agricultural) economy in the event of unforeseen crisis scenarios.

If, in the event of a crisis, an export refund greater than zero is fixed, this is done by means of fixing regulations. These Regulations also lay down rules in which of the following sectors a refund may be paid on exports of agricultural products:

  • cereal
  • rice
  • beef
  • milk and milk products,
  • pork
  • eggs
  • poultry meat
  • Non-Annex I goods (i.e. products made from agricultural products, such as bakery and confectionery).

It is important that the agricultural products and processed products are so-called market organization goods.

Please check the CN code of your exported goods before your application in the Electronic Customs Tariff (EZT) EZT-Online whether an export refund is granted for the specific goods you wish to export. You can also request the current refund rate from your customs office of export or from the main customs office in Hamburg-Jonas.

EZT-Online

Before you can apply for an export refund, you must have your company data entered at the main customs office in Hamburg-Jonas (form Master Data Entry, Form 0923).

You must submit any subsequent application for an export refund electronically:

  • Please register your goods for export via the electronic procedure "ATLAS Export". For this you need either the (paid) ATLAS software or the (free) program IAA-PLUS. Before that, you need to apply for an EORI number. The export declaration shall also be the application for an export refund. The export declaration must be accompanied by all documents relevant to the export refund (e.B veterinary certificates, declarations of origin, manufacturer's declarations).
  • You present the exported goods to the customs office in whose district the goods are to be loaded for export (customs office of export). The goods are under customs control until they leave the EU customs territory.
  • They must export the refund goods in the unaltered state within 60 days of acceptance of the export declaration.
  • The Main Customs Office Hamburg-Jonas checks your export declaration and all documents and pays the export refund after the end of the procedure. It will request any missing documents from you and send you a written refund notice if the conditions for payment of the export refund are met.

Note: If the electronic system is not technically available, you can also use a form if necessary. The forms are provided in the ATLAS failure procedure.

Zoll online - The IT procedure ATLAS exportIT-Procedure ATLAS-Export - Internet Export Declaration Plus (IAA-Plus)Customs online - Questions and answers on the EORI number and branch number
  • Products and processing products
    • must be market organisation goods
    • have healthy and commercial quality
    • originate in the EU
  • There must be an export licence with advance fixing of the refund (responsible: BLE)
  • Proof that the goods have actually been exported from the territory of the Union and, in the specific cases of the export refund differentiated by country of destination, imported into the country of destination.

Note: For some goods there are special regulations beyond this.

  • Export declaration (electronic via ATLAS export – Automated tariff and local customs clearance system)
  • Export licence (application via the Federal Institute for Agriculture and Food - BLE)
ATLAS exportFederal Institute for Agriculture and Food

Export of goods after acceptance of the export declaration: Within 60 days

If all proofs and documents are submitted in due time: Approximately 1 month for examination and payment of the reimbursement claim.

  • Forms: Master data entry at the HZA Hamburg-Jonas for the granting of an export refund (form 0923)
  • Online procedure possible: no, but electronic procedure via ATLAS
  • Written form required: yes
  • Personal appearance required: no
Master data entry for the granting of an export refund (form 0923)Form management system of the Federal Finance Administration

The text was automatically translated based on the German content.

Federal Ministry of Finance

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