Tax Law - Criminal Tax Law - White Collar Crime - Customs Crime - Criminal Customs Law

Deutsche Version

Customs law

The mandate under general customs law has significant practical importance for the activity of the law firm. Irrespective of the fact that a proper legal defence in criminal proceedings brought by customs is impossible without the knowledge of at least the basic principles of general customs law, one may not underestimate the importance of customs law. The importance may be seen in particular in the large volume of the streams of goods.

Customs law constitutes a complex legal material which is standardized in a large number of different legal sources. Customs law in Germany has thus largely been overlaid or replaced by European Community law. Customs regulations are consolidated into one Act – The Customs Code. The Customs Code and the corresponding implementing regulation today form the basic framework of European Community customs law. In addition to this, regulations in the German Customer Administration Act [Zollverwaltungsgesetz], which regulates the duties and powers of the German customs administration, and in the Customs Regulation [Zollverordnung (ZollV)] also apply. The German Tax Code [Abgabenordnung] is only applicable subject to restrictions.

European customs law is greatly influenced by international law, in particular by public international law. The most important treaty of the WTO (World Trade Organisation) is the “General Agreement on Tariffs and Trade”.

The law firm provides the following services for you in the field of customs law:

  • Advice on the selection of the best possible customs procedure in each case in import and export
  • Support in the application for a binding customs tariff ruling
  • Filing appeals against tax assessment notices by the customs authorities
  • Advice in connection with periodic audits by the customs authorities

  Law Firm Jürgen R. Müller

Office Mainz
Fischergasse 5
55116 Mainz
Tel.+49 (0) 6131 - 69 60 99 0

Office Frankfurt a.M.
 Waidmannstraße 45
60596 Frankfurt a.M.
Tel.+49 (0) 69 - 69 59 719 88