Within the scope of the simplified non-payment or reimbursement procedure, customs offices issue authorisations for the following goods and processing types.
The customs declaration for processing traffic (form no. 47.87) suffices as an application. Authorisation is deemed issued with the acceptance of the customs declaration by the customs office. It is free of charge.
| Goods | Processing | Examples |
| All merchandise | Repair | Overhauling a defective engine, making it function properly again |
| All merchandise | Restoration | Returning an antique wardrobe to its original state |
| All merchandise | Simple treatments such as printing, varnishing, cutting, stamping or similar |
Printing t-shirts Dyeing fabrics Cutting machine parts Stamping steel plate Labelling bottles Chroming fittings Powder coating engine parts Welding pipe sections |
| Machines and apparatus |
Modification, updating | Fitting a machine tool with new tools/adding new tools |
| Means of transport, including accessories |
Coachwork, conversion work, installation of accessories, or similar purposes |
Installing a new sound system in a taxi driver's car |
Where various processing combinations are involved (e.g. dyeing, embroidering and cutting fabric/making bed linens), authorisation is required from the Directorate General of Customs, Section for Preferential Tariffs, Export Contributions, Processing Arrangements (ZAV). Goods packaging activities also require authorisation from the ZAV section of the Directorate General of Customs.
