Services

Customs

When customs audits, issues post-clearance demands or investigates, what counts is knowing the other side. We advise companies on customs law and represent them before the customs administration, the courts and investigating authorities.

Customs law

Tariff classification and binding tariff information (BTI)
Customs value, royalties and transfer pricing
Origin of goods and preferences
Customs procedures and authorisations
Objections and court actions against duty assessment notices
Correction of incorrect customs declarations

Customs audits

Preparation for and support during customs audits
Post-clearance recovery and repayments
Negotiations with audit services and Main Customs Offices (Hauptzollämter)

Financial Investigation of Illegal Work (Finanzkontrolle Schwarzarbeit, FKS)

Inspections under the Minimum Wage Act and the Undeclared Work Act
Bogus self-employment and temporary agency work
On-site support and follow-up afterwards
Administrative fine and criminal proceedings

Administrative fine and criminal proceedings

Defence in cases of tax evasion and evasion of import duties
Administrative fine proceedings for customs offences
Searches, seizure and access to files
Voluntary self-disclosure (Selbstanzeige)

Frequently asked questions

How does a customs audit work?

The Main Customs Office announces the audit with an audit order. The auditors review documents, data and processes, often covering several years. The audit ends with a closing meeting and an audit report; additional demands follow by way of an assessment notice. The earlier we are involved, the more can still be achieved in the closing meeting.

How far back can customs claim duties?

As a rule, three years from the date on which the customs debt was incurred. If a criminal offence is in question, the period is extended to up to ten years.

Is it worth objecting to a duty assessment notice?

Often, yes – particularly in matters of customs value, tariff classification and preferences. The objection must be lodged within one month. In addition, you can apply for payment to be suspended until a decision has been made.

What should you do when the Customs Investigation Service (Zollfahndung) is at the door?

Stay calm, ask to see the search warrant, make no statement on the matter and call an adviser immediately. Ask for a list of all documents taken.

Can you correct customs errors yourself?

Yes. Incorrect declarations can be corrected, and because import duties are taxes, a voluntary self-disclosure granting exemption from punishment is also possible. Which route is appropriate and which deadlines apply depends on the individual case.