Section 5: Taxation

§ 21b Special provisions for the use of centralized customs clearance under Article 179 of the Union Customs Code

(1) When using centralized customs clearance in accordance with Article 179 of the Union Customs Code, whereby a customs declaration for goods presented domestically is submitted to the customs authority of another Member State of the European Union, import VAT shall incur at the place of presentation. For goods that are exempt from the requirement to present them to customs under customs regulations, import VAT shall incur at the place where the goods are located in the domestic market at the time of acceptance of the customs declaration.

(2) In the cases referred to in paragraph 1, the import VAT shall be assessed and collected by the competent main customs office in Germany.

(3) The customs declaration submitted to a customs authority of another Member State of the European Union in accordance with Article 179 paragraph 1 of the Union Customs Code shall serve as a tax return if

1. it has been transmitted to the competent customs authority in the country and recorded in a processable form,

2. it contains all the information relevant for the assessment of import VAT, and

3. the customs declarant or his representative or, where permitted, a third party in accordance with Article 109 paragraph 2 of the Union Customs Code has been granted a deferral of payment in accordance with Article 110 lit. b or lit. c of the Union Customs Code for the purposes of import VAT in Germany and the necessary data is specified in the customs declaration.

This shall apply mutatis mutandis to any amendment to the customs declaration declared to the customs authority of the other Member State in which the customs declaration was submitted. Otherwise, a tax return containing all the information relevant for the assessment of import VAT shall be submitted with the competent customs office in the country.

(4) The tax assessment notice shall be issued electronically or made available for data retrieval in accordance with Section 122a of the Fiscal Code. The party concerned must ensure receipt of the tax assessment notice via an access point provided by the customs administration for electronic data transmission.