Submit other tax applications and notifications

Do you have a tax-related concern that is not covered by the other customs services listed on the federal portal? Then you can still submit an inquiry or an application to the customs administration.

Not every matter relating to a customs tax issue is covered by the services listed on the federal portal. If you have such a request, you can still submit an inquiry or an application to the customs administration.

If you wish to submit your inquiry or application online via the customs portal, the following applications are available there:

• Other applications and notifications (e.g. for access to files)
• Tax guarantor

If you wish to submit your request or application in writing, forms from the Federal Tax Administration's Forms Management System (FMS) are available on the following topics:

• Tax guarantor
• Security transfer agreement
• Notice of assignment/notice of pledge

Whether documents are required depends on the individual case.

There is a tax matter

• that concerns you,
• for which the customs administration is responsible,
• for which no fixed form of exchange of information and messages is usually specified and
• which is not covered by other customs services.

• Objection

You can submit your request or application online, by post, fax or e-mail.
To submit your request or application, proceed as follows:
Online:

• Go to the customs portal.
  • To be able to use the customs portal, you must register once at www.zoll-portal.de.
• Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
  • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
• Call up the "Other tax applications and notifications" service and select the "Other applications and notifications" or "Tax guarantor" form.
• Complete the form and upload any required documents.
• Send the form to the responsible main customs office or the General Customs Directorate (GZD).
• If necessary, the main customs office or the GZD will request further evidence or declarations from you.
• The main customs office or the GZD will answer your request or decide on your application with an electronic decision.

By post, fax or e-mail:

• As a rule, you can submit your request or application informally.
• Forms are available for the following topics:
  • Tax guarantor
  • Security transfer agreement
  • Notice of assignment/notice of pledge
• Use these if they are relevant to your case.
• Enclose any necessary documents.
• Submit the request or application to the responsible main customs office or the General Customs Directorate (GZD).
• If necessary, the main customs office or the GZD will request further evidence or declarations from you.
• The main customs office or the GZD will answer your request or decide on your application with a decision.

Whether deadlines must be observed depends on the individual case.

It is not possible to give an average processing time. It depends on the circumstances of the individual case.

There are no costs.

Please note the following:

Your main customs office is generally responsible for other applications and inquiries.
If your request concerns a general issue relating to tax guarantors, please contact your competent main customs office. The Directorate General of Customs is only responsible for tax guarantors in the following cases:

• Approval of tax guarantors,
• their amendment,
• increasing the amount of the guarantee and
• Revocation of approval as a tax guarantor.