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If you declare non-Union goods for the end-use procedure, you can benefit from reduced rates of duty.
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.
Non-Union goods are goods from countries outside the customs territory of the European Union which are, for example
For these non-Union goods, you can claim reduced import duties if the goods are linked to a specific use (end-use). These can be, for example, goods that
industrial assembly of motor vehicles.
In order to be able to claim such a favourable tariff treatment, you need an authorisation, which you must apply for at the main customs office responsible for your area.
The authorisation can also be granted retroactively. If your application is approved, the authorisation must be renewed after 5 years at the latest.
In order to benefit from the favourable tariff treatment under end-use, you or your company must be
To this end, it will be verified
If you meet the conditions and it is possible to carry out customs supervision with an administrative burden which is not disproportionate to your economic needs, the authorization will be granted on condition that you, as the holder of the authorization
For the application and subsequent authorisation, you will also need an EORI number (registration and identification number for economic operators). The EORI number is issued on application by the Generalzolldirektion -Dienstort Dresden- Stammdatenmanagement and can be applied for via the Bürger- und Geschäftskundenportal.
Please enquire at your responsible main customs office whether you need to submit further documents.
You must apply for the end-use authorisation in writing:
The competent customs office is the main customs office from whose district you operate your business or, if you do not operate a business, in whose district you are domiciled. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
There are no costs.
There are no deadlines.
In principle, a decision on your application will be taken within 30 days of its acceptance.