Authorisation issued by customs offices

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

Printing t-shirts

Dyeing fabrics

Cutting machine parts

Stamping steel plate

Labelling bottles

Chroming fittings

Powder coating engine parts

Welding pipe sections
Machines and
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
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.

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