Archiv für die Kategorie ‘Customs Law’

Tobacco Trade in Germany: What Distinguishes Chewing Tobacco?

Dec 19, 18 • Customs Law • No Comments • Stefan Winheller

Besides the common cigarette, smokeless tobacco products are a popular form of consuming tobacco. Smokeless tobacco does not involve a combustion process but is intended for oral use. The EU prohibited the sale of tobacco products for oral use by its […]
Errors in Supplier’s Declarations: This Is How to Avoid Them

Sep 27, 18 • Customs Law • No Comments • Stefan Winheller

Where the movement of goods is subject to customs legislation, the supplier’s declaration is one of the most important supporting documents. The EU has concluded preferential trade agreements permitting the preferential customs treatment of bilateral imports of goods with various countries. […]
Tobacco Dealers, Watch Out! Customs Authorities are Taking Drastic Measures!

May 24, 18 • Customs Law • No Comments • Stefan Winheller

We are currently observing increased controls of tobacco deliveries in Germany. In many cases, customs authorities seize the goods, initiate criminal investigations, and issue (sometimes) high tax bills against all parties involved (seller, forwarder, purchaser, and agent, if any). Smoking tobacco […]
Double Sales Tax on Imports of Goods into the EU

Mar 28, 18 • Customs Law • No Comments • Stefan Winheller

All companies that import goods into the EU, and especially into Germany, have to pay the corresponding import duties. These duties are composed of the customs duty and the import sales tax. While, depending on the goods’ origin, the rate of […]
Travelers Carrying More Than EUR 10,000 in Cash Have to Declare the Money Even in a Transit Country

Jan 24, 18 • Customs Law • 2 Comments • Stefan Winheller

The European Court of Justice (ECJ) has decided: An obligation to declare any cash amounts of EUR 10,000 or more even applies to transit flights via an EU member state. This means that air travelers must declare cash even if they stay […]
German Customs Investigators Target Foreign eBay Sellers

Jun 29, 17 • Customs Law • No Comments • Stefan Winheller

In a globalized market, an increasing number of transactions are cross-border deals. As an international trading platform, eBay enables its sellers to make deals with customers outside the country, where they operate their shop, and also to deliver their products to […]
Imports into the EU through Inward Processing

Mar 31, 17 • Customs Law • No Comments • Stefan Winheller

Since May 2016, the new Union Customs Code (UCC) has become the binding customs legislation in the European Union. In the course of the change in the legal situation, the customs administration will review by end-2019 authorizations granted to companies up […]
Arbitrary sentences by German courts in cases of tax evasion?

Dec 28, 16 • Criminal Tax Law, Customs Law • No Comments • Stefan Winheller

In recent times, worrying feedback has been coming from criminal court practice concerning the treatment of import duty evasion. An alarming example from real life A business traveler imports commercial goods into the European Union without properly declaring them. Customs services […]
Importing counterfeit products to the EU: more expensive than expected

Jun 30, 16 • Customs Law • No Comments • Stefan Winheller

Like every year, hundreds of thousands of tourists are leaving for exotic vacation spots during the holiday season. Once arrived at their destinations, travelers are greeted by a well-established tourist industry, including markets with branded products at extremely low prices: counterfeit products. […]
Product updates and classification in the goods nomenclature

Mar 31, 16 • Customs Law • No Comments • Stefan Winheller

It is common practice that companies update their existing products in order to adapt to changing market conditions. Although a product update normally does not change the main characteristics of a product, in some cases, the updated product will – under […]