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Customs; application for binding origin information

In order to clarify the origin of a good in terms of customs law, you can apply for a binding origin information.

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Hauptzollamt Hannover

Procedure details

In international trade, the origin of a product determines, among other things, the amount and type of customs duties to be levied and whether other regulations must be observed, such as import quantities or bans. The origin is not always clear, for example in the case of a multi-stage manufacturing process.

Binding information on origin from customs helps you to evaluate the manufacturing process in terms of origin and gives you legal and calculation security. A distinction is made between "preferential origin", where the goods enjoy preferential tariffs, and "non-preferential origin" without such benefits. The latter, on the contrary, may be of particular importance for the levying of anti-dumping duties.

The decision on binding origin information (vUA decision) is binding on both the holder of the decision and the customs authorities of the European Union. However, it does not replace any supplier's declarations or proofs of preference and origin that you may have to submit to the respective authorities.

Note: If you only require non-binding information on origin, you can contact your local main customs office. For general information on origin, for example on the rule of origin of a specific product, the Central Information Office of Customs is also available.

You apply for binding origin information in connection with an import or export transaction that is actually intended.

  • Required Documents
    • as far as possible: samples or specimens of the goods
    • alternatively: descriptions, catalogs, photographs or other documents on the composition of the goods and their raw materials, as well as illustrating the manufacturing or processing method used.

You must request binding information on origin in writing:

  • It is recommended to use the form provided by Customs. Download the form "Application for decision on binding origin information" via the Customs website.
  • Complete the application in full and provide samples, specimens or other descriptions of the goods in question.
  • Send the application and any samples or specimens by mail to the main customs office in Hanover:
    • Exception: for decisions on the non-preferential origin of goods that are wholly obtained or manufactured or processed in the European Union, your local Chamber of Commerce and Industry is responsible, not the Main Customs Office Hanover.
    • In this case, send the application to your local Chamber of Industry and Commerce. If necessary, the main customs office will forward your application to the competent body
  • You will receive a confirmation of receipt of your application.
  • After checking the acceptability of your application, you will also receive a notification of acceptance or non-acceptance of your application.
  • The competent body will examine your application technically. If any information or documents are still missing, you will receive a notification.
  • You will receive the decision on the binding origin information (vUA decision).

  • Costs of the decision: none
  • If necessary, the customs authority may charge you for expenses incurred for analyses, sample appraisals or the return of the samples or specimens.

The binding origin information (vUA decision) is generally binding for a period of 3 years.

Your application will usually be processed within 120 days of acceptance. (120 days)

  • Objection

Detailed information on how to file an objection can be found in the decision on binding origin information.

  • Action before the Tax Court

  • Customs; application for preferential simplification

    If you as a company want to prove the origin of an export product yourself, you must submit a one-time application. There is also a simplified procedure for storing input materials with or without origin together.

Status: 18.01.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal