Archiv für die Kategorie ‘Customs Law’

Revised List of Dual-Use Goods Prompts Export Companies to Take Action

Jun 27, 23 • Customs Law • No Comments • Stefan Winheller

The Dual-Use Regulation regulates the export, transit and brokering of items that have both civilian and military applications. It aims to prevent the proliferation of weapons and technologies that could be used for harmful purposes while still facilitating trade in legitimate […]
Calculation of The Customs Value in Germany: Including Costs For Quality Inspection

Sep 30, 21 • Customs Law • No Comments • Stefan Winheller

In importation and the importing of goods into the European Union (EU), the customs value is decisive for the amount of customs duty and import turnover tax. The determination of the customs value of specific goods is primarily based on the […]
Incorrect Truck Toll Calculation in Germany: Trucking Companies Are Entitled to About Four Percent Refund!

Dec 11, 20 • Customs Law, German Business Law • No Comments • Stefan Winheller

Trucking companies that transport goods in or through Germany have to pay truck tolls. The problem here: the toll violates EU law! The European Court of Justice (ECJ) has in fact ruled that Germany has calculated the truck toll incorrectly: it […]
Customs Debt: Are Criminal Customs Offences Remediable in Germany?

Jun 30, 20 • Customs Law • No Comments • Stefan Winheller

Since May 2016, the Union Customs Code (UCC) of the European Union applies to all importers of goods into the European Union. A very welcome provision is that the customs debt incurred at the time of the violation – e.g. in […]
Payments Made Abroad From EUR 12,500 Must Be Reported to The German Bundesbank

Jun 10, 20 • Customs Law • No Comments • Stefan Winheller

According to the German Foreign Trade and Payments Regulation (Außenwirtschaftsverordnung, AWV), incoming or outgoing payments from abroad must be reported to the Deutsche Bundesbank. What counts as incoming and what as outgoing payment? “Incoming payments” refers to payments that someone accepts […]
Tobacco Tax Evasion: Update on Aggressive Prosecution Practices in Germany

Apr 3, 20 • Criminal Tax Law, Customs Law • No Comments • Stefan Winheller

We have been observing increased controls on tobacco deliveries by German customs for some time now. Companies that regularly transport tobacco to or through Germany still face the fear that customs will confiscate their merchandise and initiate criminal tax proceedings against […]
German Tobacco Tax: The Distinction Between Smoking Tobacco And Raw Tobacco Often Unclear

Mar 9, 20 • Customs Law • No Comments • Stefan Winheller

The question of when tobacco is to be taxed continues to cause controversy in the EU. This causes a great deal of uncertainty and leads as well to contradictory decisions by authorities and courts. German customs: almost everything is smoking tobacco […]
Why Compliance With Customs Regulations Now Offers Twice The Benefits

Dec 30, 19 • Customs Law • No Comments • Stefan Winheller

The German Federal Government is cracking down on white-collar crime. The Federal Ministry of Justice recently presented a draft bill for an association sanctions act. The purpose of the law is to fight corporate crime, referring mainly to property offenses that […]
Import, Export and Customs Issues: the Consequences of a Hard Brexit

Sep 26, 19 • Customs Law • No Comments • Stefan Winheller

In the referendum of June 23, 2016, a small majority of British voters decided to withdraw from the European Union. Since then, the British government and the European Union have been conducting unsuccessful withdrawal negotiations, with a particular focus on trade […]
Import/Export: Comply with German Product Safety Regulations!

Jun 28, 19 • Customs Law • No Comments • Stefan Winheller

Anyone importing products and/or selling them to consumers as part of a business venture must, among other considerations, ensure their safety. The general safety requirements in Germany, which apply equally to manufacturers and importers, are defined by the Product Safety Act, […]