Obtain binding origin information for preferential origin or non-preferential origin with working or processing outside the EU

To clarify the origin of a product in terms of customs law, you can apply for binding origin information.

In international trade, the origin of a product determines, among other things, the amount and type of customs duties to be levied and whether other regulations must be observed, such as import quantities or bans. The origin is not always clear, for example in the case of a multi-stage manufacturing process.

Binding origin information from customs helps you to assess the manufacturing process in terms of origin and gives you legal and costing certainty.

With regard to the origin of goods, a distinction is made between

• a "preferential origin", where the goods benefit from preferential customs treatment, and
• a "non-preferential origin" without customs concessions, which can be particularly important for the levying of anti-dumping duties.

The decision on binding origin information (BOI decision) is binding for both the holder of the decision and the customs authorities of the European Union. However, it does not replace supplier's declarations or proofs of preference and origin, which you may have to submit to the respective authorities.

If you only require non-binding origin information, you can contact your local main customs office. For general information on origin, for example on the rules of origin of a specific product, you can also contact the Central Customs Information Office.

• As far as possible: samples or specimens of the goods
• Alternatively: descriptions, catalogs, photos or other documents on the composition of the goods and their primary materials and to illustrate the manufacturing or processing method used

You apply for binding origin information in connection with an import or export transaction that is actually planned.

• Objection

Detailed information on how to lodge an objection can be found in the decision on the binding information on origin.

• Appeal to the tax court

You can submit the application for a decision on binding origin information (vUA decision) online in the customs portal:

• Call up the customs portal.
• If you do not yet have an account there, you must register on the customs portal.
• You also need an ELSTER business account for the service. You can select the ELSTER business account when you register, but you can also add it later in the customs portal.
• You also need a valid EORI number for the application. This is the successor to the customs number at EU level. You can apply for the EORI number in the customs portal under the "EORI no. administration" service.
• Log in and select the "Origin of goods and preferences" service.
• Then select form 0305 "Application for a decision on binding origin information" (vUA decision).
• Complete the online application and submit the application.
• You can upload helpful documents directly in the online form or submit them by post.
• You must submit samples or specimens by post.
• You can view the processing status of your application with the process number in the customs portal in the process overview.
• Once your application has been processed in the customs portal, you can retrieve the decision on form 0305 digitally.

Your application will usually be reviewed for acceptance within 30 days of receipt.

Your application will usually be processed within 120 days of acceptance.

• Costs of the decision: none
• If necessary, the customs authority may charge you for expenses for analyses, sample appraisals or the return of samples or specimens.

There are no indications or special features.