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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for preferential simplification

Description

Approved exporter (EA) and registered exporter (REX):

A preference is preferential customs treatment. This means that customs duties in the trade in goods are lower or completely eliminated. For which goods as well as countries or groups of countries such preferences exist, the preferential agreements of the European Union regulate.

An example: Your company wants to export a product from the EU to Switzerland as part of a preferential agreement. In order for your goods to be eligible for preferential customs treatment when imported into Switzerland, the importer must provide a corresponding proof document. As an exporter, you provide your trading partner in Switzerland with this proof document that this product fulfils the corresponding requirements.

The details can vary from agreement to agreement. But as a rule, the specifications are aimed at the origin of the goods. For example, it may be necessary for your company to prove that a product has been completely manufactured or sufficiently processed in the European Union.

A proof of preference is used for this purpose. This is regularly issued by the competent customs office or an approved authority. As a rule, this process can be simplified. Other preferential agreements only provide for the exporter to issue a proof of preference without the involvement of a public authority.

Approved exporters (EA) may, if provided for in the relevant preferential agreement:

  • Make out proof of preference regarding the origin of a product yourself. The value of the goods is not limited.
  • issue pre-treated certificates in trade with Turkey (A.TR.).

If you wish to benefit from these advantages as an approved exporter, you must submit an application.

As an approved exporter, you must ensure through your internal organisation that your certificates of preference comply with the requirements.

For this purpose, a work and organization instruction (AuO) is used, which you must submit to the main customs office together with the application. The AuO contains, among other things, the following information:

  • Person with overall responsibility
  • Person responsible for proof of preference
  • Activities of the company: trade, production or both
  • Procedure for checking the origin of goods
  • Procedure for archiving the preference certificates and associated documents.

Registered exporters (REX) may, provided that this procedure is provided for in the respective preferential agreement:

  • Make out proof of preference regarding the origin of a product yourself. The value of the goods is not limited.

To obtain registered exporter status, you must submit an application for registration. Further requirements are not to be met.


Book-related separation:

The manufacture of a product originating in the European Union must comply with established rules. Only in this way is the manufactured product an original product. It must always be clearly verifiable which primary materials have been used in the manufacture. Materials that are themselves already originating in the EU must be stored separately from the other materials. However, some preferential agreements of the European Union provide for an exception.

An example: Your company produces goods from plastic granulate. In many cases, however, only a certain maximum amount of the plastic granulate used may be a starting material without origin in the EU, i.e. imported from China, for example. If you store plastic granules without origin in the EU and plastic granules originating in the EU in a common storage tank, then it is not possible to prove which granules were used in the production. The respective proportion of originating or non-originating materials in the EU could only theoretically be determined via the merchandise management system. However, this is only permissible when applying the method of accounting separation.

Where the method of accounting separation is applied, joint storage is possible in the case of a purely accounting separation of certain materials.
If you want to take advantage of these benefits, you must submit an application.

As part of the application process, you must explain how to document and monitor the accounting separation in such a way as to prevent unlawful confirmation of originating status.

If you as a company want to prove the origin of an export product yourself, you must submit a one-time application. In addition, there is a simplified procedure for storing materials with or without origin together.

approved exporter:

You must submit the application for authorisation of the "approved exporter" procedure by post:

  • It is advisor to contact your responsible main customs office before submitting the application. In a conversation, it can evaluate your operational processes and, if necessary, discuss adjustments.
    • As a rule, the main customs office in whose district you have your registered office or in which your company has its registered office is responsible. If you keep the documents relevant to preferential law in a place that is located in the district of another main customs office, you must coordinate the local jurisdiction with the main customs office in individual cases.
  • Use the "Application for An Approved Exporter (EA)" form (Form 0448a)
    • You can fill out the form electronically, but you must print it out and sign it.
  • Send the completed form together with the required documents to your responsible main customs office.
  • You will receive a written reply from your main customs office.
  • In individual cases, an inspection of your premises may be necessary.

Registered exporter:

You can apply for authorisation as a "registered exporter" by post:

  • To do this, use the "Application for approval as a registered exporter (REX)" form (Form 0442)
    • You can fill out the form electronically, but you must print it out and sign it.
  • Send the completed form to your responsible main customs office.
    • As a rule, the main customs office in whose district you have your registered office or in which your company has its registered office is responsible. If you keep the documents relevant to preferential law in a place that is located in the district of another main customs office, you must coordinate the local jurisdiction with the main customs office in individual cases.
  • You will receive a written reply from your main customs office.

Alternatively, since 25.01.2021 you can also submit your application online via the "EU Customs Trader Portal". This requires the creation of a user account. Further information can be found on the website of the European Commission.
You will then also receive your approval as a registered exporter electronically via this portal.

Book-related separation:

You must submit the application for authorisation of the "accounting separation" procedure by post:

  • It is advisor to contact your responsible main customs office before submitting the application. In a conversation, it can evaluate your operational processes and, if necessary, discuss adjustments.
    • As a rule, the main customs office in whose district you have your registered office or in which your company has its registered office is responsible. If you keep the documents relevant to preferential law in a place that is located in the district of another main customs office, you must coordinate the local jurisdiction with the main customs office in individual cases.
  • Use the form "Application for approval of accounting separation (bT)" (Form 0441a)
    • You can fill out the form electronically, but you must print it out and sign it.
  • Send the completed form together with the required documents to your responsible main customs office.
  • You will receive a written reply from your main customs office.
  • In individual cases, an inspection of your premises may be necessary.

As an applicant, you must be in possession of a valid EORI number.

approved exporter:

  • current excerpt from the commercial register or a business registration and
  • Work and Organization Instructions (AuO)
    • Information on the preparation of the AuO can be found in the leaflet "Authorised Exporter's Leaflet" of the Directorate General of Customs

Registered exporter:

  • none

Book-related separation:

  • current excerpt from the commercial register or a business registration and
  • Proof of stock record. This can be submitted later in the application procedure.

There are no costs for you.

You do not have to meet any deadlines.


The following deadlines are provided for the customs authorities to process your application:

  • up to 30 days to decide whether your application can be accepted.
  • from the acceptance of the application, a maximum of 120 days until the final decision. This period may be extended by 30 days, stating the reasons.

Applications for authorisation as a registered exporter are usually finally processed within 1 to 2 weeks.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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