For certain goods, the customs rate depends on the intended use of the goods after import. Examples include vegetable oils intended for the manufacture of cosmetics or paints. For foodstuffs, the intended use can also be decisive. The BAZG cites honey from Mexico intended for industrial further processing as an example.
Those wishing to use the reduced customs rate commit themselves to using the goods only for the declared purpose. It is precisely at this point of use obligation that the procedure changes as of November 1, 2026.
The current use obligations lose their validity on this date. At the same time, the public database D-123 will be shut down. In future, there will only be one use obligation per business partner. After approval, this applies to all imports with use-dependent customs relief.
For this, the business partner needs a GP-ID from the BAZG. GP-ID stands for Business Partner ID. Additionally, the role "Use Obligation" must be requested in the ePortal via business partner management Connex. The BAZG calls on affected companies to complete this registration by August 31, 2026.
For importers this means: Do not wait until the first shipment in November. Particularly for new registrations, an onboarding code may be sent by standard mail. This code is only valid for 14 days.
Customs declarants must also update their master data and templates. From November 1, the classification type "5 Customs Relief" must be used in e-dec. This is supplemented by the customs benefit code from Tares, the specific intended use in the goods description, and the GP-ID of the holder of the use obligation. This GP-ID must correspond to the importer or the consignee.
While the changeover is part of the preparations for Passar, it already applies in e-dec and must therefore not be confused with the later complete transition to Passar Import.