In Import Filing: ATLAS, the authorizations for end use are stored within master data.
To add a new end use authorization, follow the steps below:
- Go to Master data > Authorizations > End use (EUS).
- Click the New button to create a new authorization.
- Enter the details of the authorization and click Save & close.
Technical Background
For economic policy reasons, reduced tariff rates up to a 'free' tariff rate are provided for non-union goods with a specific intended use (end use).
In some cases, the goods remain under customs supervision even after release for free circulation to ensure that they are actually used for the authorized end use. This is subject to an individual assessment by the responsible customs office.
The preferential tariff treatment of import duties, based on the final use of goods, is determined from the customs tariff and can be claimed by means of a customs authorization.
There are also non-tariff duty concessions which result from the intended use or from the exemption conditions.
Examples of this can be relocation goods (moving household goods), marriage goods, inheritance goods, scientific goods, diplomatic and consular goods.
Further information can be found on this German customs webpage: Allgemeines zur Abgabenbegünstigung aufgrund der Endverwendung einer Ware.