Application for the appointment of a tax assistant

Upon your application, your main customs office may appoint a tax assistant under certain conditions. This assistant can establish facts relating to customs or excise law concerning your company's goods.

The main customs office has the option of appointing a tax assistant for your company. Tax assistants can establish facts under customs or excise law for you, which serve as the basis for the taxation procedure.

An assistant tax official investigates, audits, or supervises, for example:

• Nature and condition of a good, which includes
  • Quantity,
  • Weight or
  • Volume,
• the integrity of a customs seal or
• the destruction of goods.

The tax assistant can be any natural person who is knowledgeable and reliable within the meaning of the law. They must not be personally affected by the result of the assessment.

The tax assistant can be an employee of your company or an independent third party.

The application for the appointment of a tax assistant can be made:

• online
• using a form from the Form Management System (FMS) of the Federal Ministry of Finance (BMF) by mail or fax
• informal by mail, phone, or fax

If you want to apply for the order online:

• Open the customs portal.
  • To use the customs portal, you must register once at www.zoll-portal.de.
• Log in with your ELSTER (Electronic Tax Return) access credentials. As a private individual, you can also use the online ID function of your ID card or your BundID to log in.
  • If you do not yet have an ELSTER account or BundID account, you must register for one separately.
• Fill out the "Tax Assistant" form under the "Services" menu and submit it.
• The main customs office will examine your request and, if all requirements are met, schedule an appointment for the execution of the order. The order will take place in a personal appointment for the record.
• You will only receive a digital notice if your application is rejected.

If you want to place the order by mail or fax:

• Open the form management system (FMS) of the Federal Ministry of Finance. 
• Use the search box to find the corresponding form.
• Download form 3721 "Information sheet (Appointment of a tax assistant)" and fill it out.
• Download form 3722 "Personal Data Sheet (Appointment of a Tax Assistant)" and have it filled out by the desired tax assistant.
• Submit the completed forms to your competent main customs office.
• The main customs office will examine your request and, if all requirements are met, schedule an appointment for the execution of the order. The order will take place in a personal appointment for the record.

In both cases, the person to be ordered must, if applicable, identify themselves to the competent main customs office and grant access to their certificate of conduct.

There is no deadline. 

There are no costs involved. 

Objection