Utilization certificate

The utilization certificate

The so-called utilization certificate (also called VO) is acquired at German Customs. It is required when, for example, goods are meant to be provisionally imported, or exported at a later date in an unaltered condition. This is particularly applicable for trade fair and exhibition goods. Utilization certificates are usually issued at the time of import clearance. Upon issuance of a utilization certificate, a collateral security in the amount of the import duties and taxes is demanded insofar as the person applying for the certificate is not entitled to deduct input tax. That the goods are exported by the deadline is monitored by Customs

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