Problems: questions and answers

In the case of differences or inconsistencies, missing or incorrect documents, etc., please read the following questions and answers.

Bordereaux

Problems with obtaining,missing or wrong bordereaux, technical problems

If these problems are encountered, please contact the Service Desk FOCBS. You can reach the Service Desk FOCBS by telephone on [phone] or via the Service Desk FOCBS contact form on our website.

Errors on duties bordereaux and the assessment decisions

Only the issuing customs office or the competent customs district directorate can correct errors.
For this purpose, send the original documents (duties bordereaux and tax assessments) immediately to your declarant/haulage firm. The latter must apply to the competent authority for correction within 60 days of the assessment decision being issued. For questions on how the amounts are calculated or calculation bases in general, similarly please contact your declarant/haulage firm.

In case you are the person carrying out the customs clearance yourself: apply for the correction within 60 days, enclosing the original documents to the responsible customs office or customs district directorate. If you have any questions about the method or basis of calculation, please also contact the issuing customs office or the responsible district directorate of Customs.

Payments and invoices

Missing invoices and irregularities in payment transactions

In such cases, contact the Finances Division of the FOCBS. In this regard we would like to point out that separate invoices are issued for customs duties and VAT invoices (customs invoices payable within 5 days, VAT invoices payable within 60 days).

Transfers to another CSP account (use of an incorrect account number)

Transfers are only possible if the responsible customs office has the original documents (as bordereaux of the duties and the assessment decisions). Provided you are not making a self-declaration, to this end send the original documents to that effect immediately to your declarant/haulage firm. The latter must apply to the responsible customs office for correction within 60 days. As the person carrying out the customs clearance, you apply for the correction at the responsible customs office, accompanied by the documents.

Invoices with the wrong amount

Customs duty and VAT invoices are prepared automatically by the system based on the information provided by the party under obligation to submit a declaration (haulage firm). These invoices must be paid before the payment deadline, regardless of whether the amount is correct or incorrect. You can request an adjustment from your declarant/haulage firm (see "Transfers to another CSP account (application of an incorrect account number)").

Misuse of your CSP account

If the CSP account is used improperly or by unauthorized persons / companies for customs clearance, it must be reported immediately with document copies to the responsible customs office.

Credit in your favour

Creditbalances due to corrections or incorrect customs clearance will be credited toyour account and balanced with subsequent similar debits, i.e. customs creditsare offset against customs receivables and VAT credits against VAT receivables.We kindly request you to never deductcredits from invoices yourself or to pay money owed from them. Independentlyof this, you may request the Finances Division to refund sizeable credits to you.

Information about suppliers, invoices and references

You can instruct declarants and haulage firms to make notes in the customs declaration. Please address any queries regarding the customs clearance of your goods directly to the declarants and haulage firms you have commissioned. We cannot give you any information in this regard.

Legal basis

The deadline for the first appeal against the assessment order is 60 days from the date of issue of the assessment decision (Art. 116 of the Customs Act.) available in German, French and Italian only