Ab dem 01. März 2017 wird bei der Bewilligung eines besonderen Verfahrens,  obligatorisch eine Sicherheitsleistung fällig (Art.211, Abs. 3 c UZK). Dies gilt auch, wenn die Bewilligung auf Grundlage einer Zollanmeldung nach Art. 163 UZK-DA i.V.m. Art.262 UZK-IA – vereinfachtes Bewilligungsverfahren – erteilt wird. Die Generalzolldirektion teilte mit, das die Zollstellen entsprechend informiert wurden und die Regelungen des UZK bundesweit angewendet werden.

Waren können nach dem UZK in folgende drei Verfahren überführt werden:

  1. Überlassung zum zollrechtlich freien Verkehr
  2. besondere Verfahren
  3. Ausfuhr
Quelle: Bundesanzeiger Verlag

Unter die besonderen Verfahren fallen folgende:

  • Versand (externer und interner Versand)
  • Lagerung (Zolllager und Freizonen)
  • Verwendung (vorübergehende Verwendung und Endverwendung)
  • Veredelung (aktive und passive Veredelung)

Die Generalzolldirektion (Direktion V, Allgemeines Zollrecht) steht für Rückfragen zur Verfügung: DV.GZD@zoll.bund.de

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