Insights
What companies should know about customs, export control, tax and compliance – from practice, not from the textbook.
Customs
EU customs reform: what changes and when
The Union Customs Code is being fundamentally rebuilt for the first time. What the reform means for your business, which deadlines are fixed and what you should address today.
Tariff classification and binding tariff information
The tariff number determines the duty rate, anti-dumping duties, prohibitions and licensing requirements. Anyone who assigns it once and never checks it again carries a risk that accumulates over years.
Origin of Goods, Preferences and Supplier's Declaration
Free trade agreements often reduce duties to zero, but only if the origin is correct and documented. Whoever issues proofs of preferential origin is liable for them, and the error often only comes to light with the customer abroad.
Correcting errors in customs declarations
You find that customs declarations were incorrect, in your favour or to your detriment. The options the Customs Code and the Fiscal Code offer, and why timing often matters more than the error itself.
Customs audit: procedure and preparation
The audit order is on the table. What lies ahead, what the auditors look for and what you should do in the weeks before the audit begins.
Search by the Customs Investigation Service
Seven in the morning, a dozen officers in the lobby. What happens during a search, what rights you have and which mistakes can hardly be corrected later.
Customs value: royalties and assists
The invoice price is rarely the whole customs value. Royalties and assists are among the most common reasons for additional demands – because they do not appear in any customs declaration.
Export Control
Identifying dual-use items
Whether an export requires a licence is decided not by the customs tariff, but by technical parameters and end use. How to classify your goods properly and where the review often remains incomplete in practice.
Export Licences from BAFA
Your product is listed, the customer is waiting. Which licence fits, what BAFA needs for the application and which obligations begin once it is granted.
Russia sanctions: circumvention via third countries
The customer is in Istanbul, Bishkek or Dubai, the goods are not listed for that country, and yet the transaction can still be a criminal offence. How to recognise that your delivery may be destined for Russia, and what you must do then.
The Export Control Officer: Duties and Liability
A managing director or board member answers personally to BAFA for export control. What that means, what can be delegated – and what cannot.
Sanctions: what businesses must check
A name on a list is enough, and an entirely ordinary transaction becomes a criminal offence. Which sanctions obligations businesses need to know – and why checking against the list alone is not enough.
Tax
Import VAT: deduction, pitfalls, risks
Import VAT is considered a pass-through item – until the input tax deduction is denied or customs recovers it after clearance. Where the typical errors lie and how to avoid them.
Tobacco Duty: Obligations for Businesses
With tobacco products, the duty is often worth more than the goods themselves. The rules are correspondingly strict, and a mistake in procurement, storage or sale is correspondingly expensive.
Alcohol Duty, Beer Duty and Sparkling Wine Duty
Distillery, beverage trader, online shop or chemical company using ethanol: anyone who works with alcohol deals with customs. An overview of the duties, the procedures and the typical mistakes.
Compliance
AEO: The Authorised Economic Operator
AEO status is a prerequisite for many customs simplifications and becomes even more important with the EU customs reform. What the customs administration examines, how to prepare and what follows the authorisation.
EUDR: the EU Deforestation Regulation at a glance
After two postponements, it is now becoming real. From 30 December 2026, cocoa, coffee, wood and other products may only enter the EU with a due diligence statement. What you should clarify before then.
Setting Up a Customs Compliance System in the Company
Customs errors rarely arise from bad intent, but because no one is responsible or no one checks. How to set up a customs compliance system that prevents errors and protects you if one does occur.
CBAM: What importers need to know now
Since 2026, CBAM applies in earnest: certain goods may only be imported by authorised declarants, and certificates are due for the embedded emissions. An overview for importers.