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Source: BUS Sachsen-Anhalt (Linie6PLus)

Applying for permission to operate a customs warehouse

Description

In a customs warehouse, you can store non-Union goods for as long as you like in the territory of the European Union. In doing so, you must:

  • do not pay import duties, and
  • do not comply with commercial policy measures in so far as those measures do not prohibit the entry or exit of goods into or out of the customs territory of the Union. For example, you do not have to present an import permit.

Bonded warehouses thus offer you the opportunity to:

  • to temporarily store imported goods duty unpaid before a subsequent export,
  • to pay import duties only at a later date, or
  • transfer stored goods to other customs procedures.

There are different types of bonded warehouses:

  • public bonded warehouses (CW1 or CW2)
  • private bonded warehouses (CWP)

If you have successfully applied for the permit to operate warehouses for the customs storage of goods, you are the holder of the permit. Then you can use the warehouse indefinitely. However, if there are changes in your company that could affect your approval, you must report them. This includes, for example, insolvency proceedings.

If you want to operate a bonded warehouse, you must submit an application.

In order to use a deposit as a customs warehouse, they must submit a written application:

  • Use the form "Application for authorisation to operate warehouses for customs warehousing of goods" (Form 0290). The Federal Ministry of Finance makes the form available on its website.
  • Attach to the form the completed "Questionnaires for Customs Authorisations" Parts I to III and V.
    • If you are an Authorised Economic Operator, you do not need the questionnaires.
  • Send the documents to your responsible main customs office.
  • The main customs office will inform you for the acceptance of your application.
  • The Main Customs Office will check your documents.
  • You will receive a permit or a rejection.

In the case of cross-Member State authorisation:

  • Submit the application via the EU Trader Portal.
    • If you do not yet have a user account (EU login) for the EU Trader Portal, you must apply for it using Form 05700. You can find the form on the website of the Customs Administration.
    • Send the application to the General Directorate of Customs, Directorate II, Team Master Data Management - Location Dresden
  • However, you do not upload Parts I to III and V of the "Customs Approval Questionnaire" and the additional information required in the application form to the EU Trader Portal.
  • For the additional information, use the "Supplementary Sheet National Data". Send the completed supplementary sheet and the parts of the questionnaire by post to the responsible main customs office. Refer to the application number generated by the EU Trader Portal in your shipment.

The main customs office in whose district you keep the main accounting for customs purposes or in which it is accessible is responsible. General ledgers for customs purposes shall include the records and documents on the basis of which the customs authority can take a decision.

As an applicant, you must:

  • be established in the European Union,
  • guarantee the proper conduct of the procedure. The assessment shall be based on the following criteria:
    • Compliance with customs and tax regulations
    • satisfactory system of keeping accounts and transport records, and
    • practical and professional qualifications
  • provide a comprehensive guarantee in the amount of any customs debts that may be incurred. An application (form 0597) is required for this.

You may not use the customs warer as a sales room. This means that the sales rooms must be spatially separated from the customs warehouse.

The customs authority must:

  • be able to verify the identity of the goods: it must be able to verify that they are the goods that have been placed under the customs ware warered procedure.
  • be able to inspect the goods without disproportionate effort.
  • where appropriate, at the request of the Hauptzollamt: storage sketches or descriptions showing the location of the customs warehousing areas.
  • Parts I to III and V of the "Customs Authorisation Questionnaire"
    • not required as an authorised economic operator

There are no costs for you. However, you usually have to provide a security deposit.

You do not have to meet any deadlines.

If no other Member State is involved, a decision is usually taken within 60 days of the adoption of the application.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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