The Directorate-General of Customs has defined the circumstances in which a security may be waived. If there is no risk of default, security may be waived for duties amounting to €1,000. Companies should explicitly point this out to the customs authorities and apply for this. Especially with many smaller imports, additional work and costs can be saved.
Conditions for waiving the provision of security
First of all, a waiver presupposes that the tax amount does not exceed € 1,000. In this context, general excise duties shall only be taken into account if the customs debt has already been incurred. They should therefore not be taken into account in the case of customs debts which may arise.
The customs authorities shall also check whether there is a risk of default. A negative participant rating could have an unfavorable effect here. Earlier defaults or several similar applications to circumvent the €1,000 limit could also be examined.
Make the most of your opportunities
Security deposits can mean a lot of effort and costs. In particular, transport service providers who handle many smaller shipments on their own behalf should benefit from the renunciation of security. It is always recommended to make a corresponding request. It can be assumed that it will take some time for the customs authorities to adapt their customs clearance practices across the board.