Authorisation procedure for inward processing

The inward processing procedure requires authorization.

An entitlement to authorization exists so long as there are no overriding public interests to the contrary (e.g. to protect the population from epidemics). Processing traffic is permitted for agricultural products/commodities if sufficient quantities of similar domestic products are not available or if the raw material price differential for such products cannot be offset.

Please note that other import and export provisions (e.g. regulations under veterinary legislation or authorisations from other federal agencies) are not lifted by inward processing authorisation.

• 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 suffices as an authorisation application. Authorisation is deemed issued with the acceptance of the customs declaration by the customs office. It is free of charge.

  All merchandise

  Repair

  Example: Overhauling a defective engine, making it function properly again

  Restoration

  Example: Returning an antique wardrobe to its original state

  Simple treatments

  • 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

  Example: Fitting a machine tool with new tools/adding new tools

  Means of transport, including accessories

  Coachwork, conversion work, installation ofaccessories, or similar purposes

  Example: 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 Economic Measures (WIMA). Goods packaging activities also require authorisation from the WIMA section of the Directorate General of Customs.

• Authorisation issued by the Directorate General of Customs

  The Directorate General of Customs provides authorisation for the non-payment/reimbursement procedure (so-called ordinary procedure) as well as cases under the simplified procedure for which the customs offices are not responsible. The issue of authorisation is subject to a fee.

  The application for authorisation is to be submitted to the section Economic Measures of the Directorate General of Customs using form no. 47.80.

Further information

The context is available in: German, French and Italian