There is also a single authorisation, if only the place where the main accounts of the applicant are held is situated in Member State "A" and the whole customs procedure (placing, operation and discharge) is to be carried out in another Member State "B".
There are legal arrangements concerning single authorisations for customs procedures with economic impact and for release for free circulation/end use. In case of simplified procedures for the release of goods for free circulation single authorisations may be granted on the basis of agreements between the Member States involved.
In case of a single (i.e. EC-border crossing) authorisation to use a customs procedure it is possible to carry out, for example, the customs clearance of goods for placing them under the procedure or for the discharge of the procedure, the warehousing, the successive working on or processing operations or the respective use in several EC-Member States.
A single authorisation therefore permits the handling of the cross-border movement of goods within the customs territory of the EC.
This represents a considerable simplification for business organisations, since the local (national) responsibilities of the respective customs administrations no longer represent a restriction and the volume of customs formalities is considerably reduced.
Application and authorisation
An application for a formal single authorisation must always be filed in the Member State where the main accounts of the applicant are held. In case of temporary importation the application must be filed in the Member State of first use. For the detailed competencies concerning single customs procedures, see Art. 292(5) and Art. 500(2) CCC-IR.
In Germany, single authorisations are granted by the main customs offices.
As a rule, the main customs office responsible for the area where the main accounts of the applicant are held will grant single authorisations for the release of goods for free circulation and for customs procedures with economic impact excluding temporary importation.
Single authorisations for temporary importation are granted by the main customs office responsible for the place of first use. In case of temporary importation single authorisations may also be granted by customs offices or clearance units by acceptance of the customs declaration (simplified authorisation).
A single authorisation may only be granted following prior co-ordination among the customs administrations of the EC-Member States involved (consultation procedure). In case of a simplified authorisation for temporary importation a consultation procedure is non-essential.
In the Federal Republic of Germany, the Section for Single Authorisations is responsible for the consultation procedure concerning the following customs procedures:
- Customs warehousing procedure
- Inward processing
- Outward processing
- Temporary importation
- Release for free circulation
The granting of single authorisations is subject to the approval by the Section for Single Authorisations - Arbeitsgebiet Einzige Bewilligungen -.
For the authorisation a written application in accordance with the sample of annex 67 of CCC-IR is required. In the Federal Republic of Germany, the form 'application for authorisation to use a customs procedure with economic impact/end-use' (basic application; form 0212) which is available for free at the customs offices may be used as application form. While issuing the application, please pay attention to the information sheet (form 0210) and to the annex to the information sheet (form 0211). The forms are identical with the forms for other applications for authorisation to use customs procedures with economic impact.
It is advisable to contact the competent main customs office or the Section for Single Authorisations before filing the application.