New form for binding tariff information

The Hanover Main Customs Office has announced that the application form (Form 0307) for the issuance of binding tariff information (vZTA) has been amended. Only applications submitted using the current form will now be accepted. Exceptions are no longer permitted. The new form requires more detailed information than the previous form and it is important that applicants provide it carefully.

New information on vZTA form

Applicants were also previously required to indicate whether you or other parties involved had been granted vZTA for similar goods. The additional indication is now required as to whether the applicant is aware of any pending legal or administrative proceedings in the EU or a court ruling on the classification of the goods. This information is apparently intended to ensure a uniform classification of the goods, but may also have an effect on the duration of the proceedings until the vZTA is issued.

Customs now also require whether the vZTA should be used for special customs procedures. It should be borne in mind that the holder of the vZTA is even obliged to use the vZTA. In addition to the applicant’s address, the place of general ledger accounting for customs purposes must now also be mentioned.

Carefully prepare the application for vZTA

It is recommended to prepare a vZTA application carefully. A vTA provides legal certainty with regard to the tariff classification of goods. However, it is binding not only for customs but also for its holder. Misleading applications can therefore cause the applicant considerable problems.

Incorrect information in the vZTA application also carries the risk that customs will subsequently declare the vZTA invalid.

We check the classification of your goods and request binding customs tariff information so that you have security in the import business.

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Lawyer Dr. Tristan Wegner

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