Non-binding customs tariff information for sales tax purposes
A non-binding customs tariff information for sales tax purposes (abbreviated: uvZTA) has been created for the economic operator (or the tax office) in order to dispel any doubts as to whether the goods applied for are subject to a reduced sales tax rate or not.
Tax-privileged sales
The legislature has provided tax relief for certain everyday goods. Such goods are subject to a reduced sales tax rate . The reduced sales tax rate is currently 7%. This reduced rate is only subject to goods that are expressly and conclusively named in Appendix 2 to Section 12 Paragraph 2 No. 1 and 2 UStG . These include B. certain foods such as meat, fish, milk, vegetables and fruits, coffee, tea, cereals, but also flowers, books, newspapers, works of art and collectibles.
The tax reduction applies to deliveries, imports from third countries, intra-Community acquisitions and rentals.
All other goods that are not mentioned in the aforementioned annex are subject to the current standard tax rate of 19%.
Delimitation of the beneficiary goods according to the customs tariff
The scope of the tax-privileged goods results from the description of the goods in the aforementioned Annex 2 of the UStG in connection with the respective nomenclature of the Common Customs Tariff of the European Community mentioned in column 3 . If a product is covered by the nomenclature mentioned in column 3, the product is automatically subject to the reduced sales tax rate . For the classification of these goods in the customs tariff , only the classification rules under customs tariff apply.
Grant requirements
A uvZTA is only issued on application using a valid form.
The application must relate to supplies or an intra-community acquisition . Binding tariff information must be applied for for an import .
validity
There are no special regulations for the validity of an uvZTA. An uvZTA only becomes invalid if the underlying tariff classification or the sales tax rate shown in the information changes. In these cases, the tax authorities have to inform the owner of the uvZTA about the invalidation.
Jurisdiction
uvZTA can be obtained from the responsible office of the Education and Science Center of the Federal Finance Administration.
This is responsible:
| Education and Science Center of the Federal Finance Administration | Responsible chapters of the combined nomenclature |
|---|---|
| Berlin office, Grellstrasse 18, 24, 10409 Berlin | Goods of chapters 10, 11, 20, 22, 23, 90 to 92, 94, 96 without heading 9619 and to goods of headings 4412, 8442, 8443, 8469 to 8473, 8480 to 8484, 8501 to 8504, 8523, 8535 to 8538 and 8543 (if different from Chapter 90) and 8544 of the Combined Nomenclature |
| Office Frankfurt am Main, Gutleutstraße 185, 60327 Frankfurt am Main | Goods of Chapters 25, 32, 34 to 37 (excluding headings 3505 and 3506), 41 to 43, 50 to 70 and 86 to 89 of the Combined Nomenclature |
| Hamburg office, Baumacker 3, 22523 Hamburg | Goods of Chapters 2, 3, 5, 9, 12 to 16, 18, 24 and 27, Headings 3505 and 3506 and Chapters 38 to 40, 45, 46, 95 and 97 of the Combined Nomenclature |
| Cologne office, Merianstrasse 110, 50765 Cologne | Goods of chapters 17, 26, 28 to 31, 33, 47 to 49, 71 to 83 and 93 as well as heading 9619 of the combined nomenclature |
| Munich office, Lilienthalstrasse 3, 85570 Markt Schwaben | Goods of Chapters 1, 4, 7, 8, 19 and 21 of the Combined Nomenclature |
| Munich office, Sophienstraße 6, 80333 Munich | Goods of chapters 6, 44 (excluding heading 4412), headings 8401 to 8441, 8444 to 8468, 8474 to 8479, 8485 to 8487, 8505 to 8522, 8524 to 8534, 8539 to 8542 and 8543 (except as defined in Chapter 90) of the Combined Nomenclature |
fees
uvZTA are generally issued free of charge. If a goods analysis is necessary for issuing a uvZTA, which would lead to expenses for the customs authorities , the goods analysis depends on the previous submission of a cost assumption declaration.
