Customs declaration

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The customs declaration in Germany is a tax return according to the tax code and the customs code of the Union (UZK). It is basically done electronically using the IT procedure of the German customs administration ATLAS . Since an electronic system for the authenticated submission of customs declarations that is easy for everyone to use is not yet available, for the time being, even after the new Union Customs Code has come into force, written submission by internet customs declaration (with the submission of the computer printout) or in form (with the submission of the single administrative document ) is still possible ( excluding export), as well as in special cases (e.g. with travelers) also by implied action or verbally (Art. 135–144 UCC DA).

The single administrative document was created with effect from January 1, 1988 as a uniform customs declaration in the European Community (EC) and replaced over 150 different customs declaration forms in twelve member states of the European Community; it last applied in the 28 member states of the European Union .

Submitting the customs declaration to the responsible customs office is considered an application ( declaration of intent ) to undertake customs processing. The declarant is the one who submits the customs declaration. The recipient (buyer or importer ) can also be represented by an "authorized representative".

According to Art. 18, Paragraph 1 UZK, a distinction is made between:

  • direct representation , d. H. the agency acts in the name and for the account of someone else (the debtor is the recipient)
  • indirect representation, d. H. the agency acts in its own name and for the account of someone else (the customs debtor is the agency)

The following documents are required to prove correctness:

If for certain reasons an immediate customs declaration is not possible because documents are missing or the customs procedure is not yet known at the time of submission , an entry summary declaration (ESumA) is required.

The single administrative document for the common / community transit procedure T1 / T2 has been replaced since 2005 by Article 353 of the Customs Code Implementation Regulation (ZK-DVO) by the electronic notification requirement with ATLAS dispatch / NCTS. On July 1, 2009, the electronic notification requirement for the export procedure came into force through Article 787 of the ZK-DVO. The electronic registration requirement for the export procedure can be fulfilled either by participating in the ATLAS-Export / AES IT procedure or by using the Internet Export Registration Plus (IAA Plus).

See also

literature

  • Carsten Weerth: The internet declarations for import, shipping and export. A processing aid . Sierke, Göttingen 2008, ISBN 978-3-86844-032-4 .
  • Carsten Weerth: The new export procedure. With ATLAS export, AES and the internet export declaration . 2nd Edition. Bundesanzeiger-Verlag, Cologne 2008, ISBN 978-3-89817-706-1 .
  • Carsten Weerth (ed.): The ATLAS manual. The practice of electronic customs declarations in Germany . tape 1 . Bundesanzeiger-Verlag, Cologne 2009, ISBN 978-3-89817-771-9 (loose-leaf collection).
  • Leaflet Single Document 2006 ( Memento from September 20, 2008 in the Internet Archive )

Web links

Individual evidence

  1. Regulation (EU) No. 952/2013 of the European Parliament and of the Council of October 9, 2013 establishing the Union Customs Code , Art. 6, Paragraph 1.
  2. Delegated Regulation (EU) 2016/341 of the Commission of December 17, 2015 supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council with regard to the transitional provisions for certain provisions of the Union Customs Code, in the event that the corresponding electronic systems are not yet operational, and to amend the Delegated Regulation (EU) 2015/2446 , accessed on June 15, 2019 , Article 14.
  3. Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code , Art. 5, No. 15.