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New Customs Authorization: Tax ID Requirement and Cross-Agency Checks Under Article 24 UCC-IA

  • The General Customs Directorate (GZD) has issued a new information sheet in response to changes in Art. 24 UZK-DVO, emphasizing the importance of both customs and tax reliability for customs authorizations.
  • Companies must now provide the tax identification number (Steuer-ID) and the responsible tax office for relevant persons when applying for customs permits.
  • A cross-authority review process involving both customs and tax authorities will be implemented, with tax offices providing standardized feedback to customs authorities.
  • Only serious or repeated violations related to economic activity within the last three years are considered, focusing on the date of the violation, not the decision.
  • The review applies mainly to individuals responsible for or controlling the applicant company.

Source: awb-international.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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