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Source: BUS Sachsen-Anhalt (Linie6PLus)

Applying for a permit to operate a customs warehouse

Description

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

  • do not pay import duties, and
  • shall not comply with commercial policy measures, provided that those measures do not prohibit the entry into 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 subsequent export,
  • to pay import duties at a later date, or
  • to place stored goods under other customs procedures.

There are several types of bonded warehouses:

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

If you have successfully applied for authorisation to operate storage facilities for the customs warehousing of goods, you are the licence holder. 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.

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

  • Use the Form "Application for Authorization to Operation of Warehouses for Customs Storage of Goods" (Form 0290). The Federal Ministry of Finance makes the form available on its website.
  • Attach to the form the completed "Questionnaires 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 local main customs office.
  • The main customs office will inform you of the acceptance of your application.
  • The main customs office will check your documents.
  • You will receive an approval or a rejection.

In the case of authorisation across Member States:

  • 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 one using form 05700. You can find the form on the website of the Customs Administration.
    • Send the application to the Directorate General of Customs, Directorate II, Team Master Data Management - Location Dresden
  • However, you do not upload Parts I to III and V of the "Customs Authorisation Questionnaire" and the additional information required in the application form to the EU Trader Portal.
  • Use the "National Information Supplement" for the additional information. Send the completed supplementary sheet and the parts of the questionnaire by post to the competent main customs office. In your shipment, refer to the application number generated by the EU Trader Portal.

The competent authority is the main customs office in whose district you keep the main accounts for customs purposes or in which they are accessible. General accounting for customs purposes shall comprise the records and documents on the basis of which the customs authority may take a decision.

As an applicant, you must:

  • be established in the European Union,
  • provide assurance that the procedure will be properly conducted. The assessment shall be based on the following criteria:
    • Compliance with customs and tax regulations
    • a satisfactory system for keeping the books of account and transport records, and
    • practical and professional skills
  • provide a comprehensive guarantee equal to any customs debts that may be incurred. An application (form 0597) is required.

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

The customs authority must:

  • be able to verify that the goods are identifiable: it must be able to verify that they are the goods placed under the customs warehousing procedure.
  • can inspect the goods without disproportionate effort.
  • where appropriate, at the request of the Hauptzollamt, sketches or descriptions of the warehouse showing the location of the customs warehouses.
  • 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 will normally be taken within 60 days of acceptance of the request.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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