53. Regulation of the Federal Minister of finance concerning the transfer of the operational handling of output confirmations within the framework of the so-called tourist export by private companies (Customs tourist export computer science regulation customs-TE-INF-V)
On the basis of § 6a of the customs law implementation law, BGBl. No. 659/1994 (ZollR-DG), as last amended by Federal Law Gazette I no. 163/2015, is prescribed:
§ 1 (1) the authorisation within the meaning of section 6a of the ZollR-DG is granted at the request of a private company if the following requirements are fulfilled.
(2) the operational handling of output confirmations within the meaning of section 6a of the ZollR-DG is carried in proceedings of computer science. Performed as in the data-processing technique is also the electronic capture of paper in terms of export certificates with initial confirmation by the holder of the authorization.
(3) the authorisation shall only be granted if the previous behaviour of the applicant for compliance with customs and tax legislation guarantees and ensures the data-processing technique applied by him the correctness and completeness of the transmission and reproduction of the data to the customs administration. The holder of the authorization shall be subject to customs supervision within the meaning of section C of the ZollR-DG.
2. (1) has the acquisition of the required data for the initial confirmation in accordance with Appendix 1 to be carried out within the framework of the regulated procedure in electronic form here.
(2) the competent Customs Office may waive the immediate electronic collection of information by the holder of the authorization in electronic form on the basis of handling tips without prejudice to the provision of § 6 (emergency procedures). This applies exclusively for invoices that do not exceed a total of 200 euro, and only exceptional cases set out in the framework of the authorisation (such as handling tips). The data are in these cases by the holder of the authorization within 3 calendar days after issuance of the exit confirmation subsequently electronically capture and to transmit customs.
§ 3. The confirmation of the output of the goods has to be made in electronic form. Moderate paper submission is acknowledged by stamp, which matches the pattern according to annex 2.
Section 4 (1) who is the holder of the authorization fully and with the exception of § 2 para 2 in real-time to ensure customs access to the electronically collected data.
(2) to maintain the security and protection of data, the data transmission to the Customs authorities and the data access of the Customs authorities according to the State of the art of data over a secure data connection takes place.
(3) the access and the use of data in the system of the holder of the authorization must be done through a unique identification using a user name and a password assigned by the holder of the authorization to the Customs authorities.
(4) the holder of the authorization provides for guarantees that the data available to him are used solely for the completion of the formalities referred to in § 1.
§ 5 (1) has the permit-issuing Customs Office for reasons of expediency, administrative-economic reasons, as well as taking into account the economic needs, the periods and the locations in which the operational handling of output confirmations to make is to set the authorization.
Section 6 (1) in the case of a system failure is an emergency procedures for the proper handling of the procedure used. If application of the emergency procedure, the formalities referred to in article 1 in the written procedure to complete. The necessary documents are immediately
1 to deliver to the competent Customs Office by fax or e-mail or directly submit 2. the Customs Office.
(2) the competent Customs Office checks that you referred to in paragraph 1 Z 1 submitted documents without delay and agrees to carry out of the exit confirmation by the holder of the authorization or denied consent to carry out of the exit confirmation by the holder of the authorization.
(3) the formalities of section 1, which are carried out under an emergency procedure are performed as in the data-processing technique.
(4) the required data in accordance with Annex 1 of documents presented in the emergency procedures in writing are by the holder of the authorization, once the system is available again, immediately after to record in the data-processing technique.
§ 7. Non-compliance with the conditions laid down in the authorization constitutes a reason for the revocation of the permit.