Apply for customs-duty official acts

If you use special official acts by the customs administration, fees and expenses may be incurred that you must pay.

As a rule, you do not have to pay for services provided by the customs administration. However, for special services, you must in certain cases bear the costs in the form of fees and expenses.

For example, the following services are subject to a fee:

• If customs is to perform official acts for you outside of the customs office or customs branch or outside of office hours
  • Except for tax supervision official acts which, for reasons attributable to the sphere of responsibility of the customs administration, cannot take place at the official location or outside of business hours
• If the customs office stores non-Union goods
• Official acts, in particular customs supervision, taking place at airfields that are not designated customs airports
• the official guard and escort of means of transport or goods
• Official acts that result in additional workload because they are carried out at a specific time upon your request
• Official acts in tax warehouse traffic involving alcohol, as long as this is not a measure of tax supervision
• Monitoring of operational processes in which equipment, vessels, or devices subject to continuous official supervision are used for purposes other than those registered
• official guarding of locked customs warehouses under joint customs seal
• Official acts in connection with the destruction or scrapping of goods, in particular their customs supervision
• Official acts in connection
  • with the relief of goods subject to excise duty in free circulation or
  • granting of an export refund outside of the official location or office or outside of business hours
• the supervision or execution of denaturing to enable you to obtain a tax or price reduction
  • denaturing is excluded if the tax warehouse keeper carries it out properly themselves
• the inspection of goods in certain cases
• the production of copies and transcripts

Customs duties are charged in addition to any import or export taxes that may apply.
You must apply for the fee-based official act in advance.

You have no legal entitlement to the execution of the requested fee-based official act. The decision as to whether a service is provided as requested rests with the customs office.

You usually have to apply for the fee-based official act online or informally beforehand.

If you wish to apply for the paid official procedure 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.
• Complete the application for performing an official act subject to customs fees under the "Services" menu item, attach documents if necessary, and send the application to your competent main customs office. Jurisdiction is determined by your place of residence. In special cases, jurisdiction may be determined by the location of the official act.
• You will receive an acknowledgment of receipt with a reference number and an application cover document.
• After processing your application, you will receive an electronic notification in your inbox on the Customs portal.
• After the official act, you will receive a separate bill of costs. Pay the corresponding fee.

If you would like to send the application by mail, email, or fax:

• Go to the customs administration website and download the "Application to carry out a fee-based official act (Form 0009)".
• Complete the form and send it by post, email, or fax to your competent main customs office. Responsibility is determined by your place of residence. In special cases, responsibility may be determined by the location of the official act.
• The customs administration is reviewing your application.
• After the official act, you will receive a separate bill of costs. Pay the corresponding fee.

The costs become due upon notification of the cost decision, unless the customs office specifies a later date.

You can find the corresponding costs in the notice, along with the necessary bank details. The cost assessment may be sent separately if applicable.

Depending on the official act, the costs vary. The costs can be found in the Customs Cost Ordinance.

The following costs may be levied in the form of fees and expenses:

• Hourly rates
• Monthly fees
• Basic fee
• Bulk mail fee
• Examination fees: The fees are calculated depending on the type of examination
• Storage costs
• writing expenses
• Costs for official actions in the field of industrial property protection
• other expenses

If you are the debtor of the costs, you generally have to pay a flat rate that is based on the time spent and the number of customs administration employees involved.

This flat rate generally consists of a base fee and an hourly fee.  

The hourly fee, which is based on the duration of the official act, is calculated per started quarter of an hour on the basis of a quarter of the hourly fee rate. The basic fee generally corresponds to the hourly fee for a full hour.

Monthly fees:

If you are the debtor of costs, you must pay a monthly fee if customs officers are constantly required for certain fee-based services.

Examination fees:

The examination fees are calculated based on the type of examination.

Custody fee or reimbursement of expenses for the storage of non-Union goods:

For the storage of non-Union goods by the customs office, you must pay a storage fee if you are the person liable for costs. You generally have to pay this fee for postal items originating from third countries.

Stationery shop displays:

Only material costs are recorded.

Fees for intellectual property protection measures:

For the activities of the customs authorities, if you are the debtor of costs, you pay either

• Flat rates,
• Flat rates for small shipments or
• actual costs incurred

The person liable for costs is the holder of the decision on an application for action by the customs authorities or an application for seizure.

The levying of flat-rate fees in the field of industrial property protection is the rule, while the collection of actually incurred costs is the exception. Flat-rate fees cover all costs associated with the respective case. No further costs will be charged in addition to the flat-rate fees.

Low-value invoice regulation:
Fees of less than EUR 5.00 will not be charged.

Objection