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Get non-binding information on sales tax from the customs administration
If you are not sure how much VAT you have to pay for supplies or an intra-Community acquisition of an item, you can request non-binding information on this.
Online services & Forms
Online services
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Bürger- und Geschäftskundenportal des ZollsDas Bürger- und Geschäftskundenportal des Zolls bietet Ihnen die Möglichkeit, Anfragen und Anträge online zu stellen.
Forms
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Antrag auf Erteilung einer unverbindlichen Zolltarifauskunft für Umsatzsteuerzwecke
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
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Antrag auf Erteilung einer unverbindlichen Zolltarifauskunft für Umsatzsteuerzwecke (uvZTA) (Formular 0310)
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
Generalzolldirektion Direktion IX - Bildungs- und Wissenschaftszentrum
Street address
Gescherweg 100
48161 Münster
Postal address
Postfach 15 49
48004 Münster
Phone
Route planner
Timetable for public transport
Procedure details
Description
If you purchase or supply goods within the Community, you must pay VAT on them under certain conditions.
You can apply for non-binding information on sales tax by mail or online at the General Customs Directorate.
The distinction between tax-privileged and non-privileged goods is based on the customs tariff. You must therefore specify in the application which goods are involved.
Requirements
You supply or purchase goods within the Community and want to obtain non-binding information on the amount of VAT.
Required documents
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Required Documents
You must include a meaningful description and, if applicable, samples of the goods. If samples cannot be enclosed due to the special procurement of the goods, such as perishability, size or value, photos, brochures, illustrations, technical drawings or detailed descriptions of the goods are necessary.
Proceedings
You can request non-binding sales tax information by mail or online.
Online application:
- Access the Customs Citizen and Business Customer Portal.
- If you do not have a user account, follow the instructions to create one.
- Complete the online application for non-binding information on sales tax, add electronic attachments if necessary, and submit the application.
- You will receive a confirmation of receipt with a transaction number and an application accompanying document. You can use the application accompanying document to submit samples or specimens.
- You will receive a non-binding customs tariff information for VAT purposes in your electronic mailbox at the Citizens and Business Customer Portal of Customs. You will be notified of this by email.
Application by mail:
- Download and complete the "Application for Non-binding Customs Tariff Information for VAT Purposes" (Form 0310) on the Customs Administration website.
- Attach all the required documents.
- Send everything to your relevant office of the Education and Science Center (BWZ) of the General Directorate of Customs.
- You will receive a written non-binding information.
Fees
There are no costs involved.
Deadlines
There is no deadline.
Processing time
Processing occurs in 4 to 12 weeks for 75 percent of cases. (4 bis 12 Wochen)
Appeal
Non-binding tariff information issued by the customs administration cannot be challenged.
Related links
Related issues
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Import of goods; customs declaration
If you are importing goods into Germany from outside the EU, you can submit the customs declaration via the Internet.
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Receive binding tariff information
In order to simplify the clearance of goods upon import into the European single market, you can apply for a binding tariff information (BTI) beforehand.
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Importing goods from EU countries into Germany
You can bring goods from any EU country to Germany. However, there are guideline quantities for certain goods.
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Importing goods (travel souvenirs) from non-EU countries into Germany (customs control)
You can import goods from countries outside the EU into Germany. However, there are quantity and value limits for certain goods.
Status: 22.08.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source:
Federal Portal