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.
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.