Customs and Foreign Trade Law

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Companies are increasingly having to deal with customs and foreign trade law issues, as politicians are using customs and foreign trade law more and more as a political tool. In addition to embargoes, punitive tariffs and export bans as well as licenses for certain goods (Dual-Use Regulation), the customs authorities are also increasingly checking the correct classification of goods and determining the origin of goods for preferential documents. The ever-increasing scope of regulation is countered by the shortage of skilled workers. For economic reasons, companies often do not want to hire experts in customs law or train their employees sufficiently. If companies do decide to hire expert labor, they are currently hard to find. It is therefore not uncommon for customs duties to be handled by accounting labor on the side. This is not recommended, as customs and foreign trade law in particular has some of the most severe penalties for violations. In addition to prison sentences, fines in the millions of euros are possible. Companies should therefore clarify as early as possible which specific obligations they have to observe, whether exemptions are possible and - if violations have occurred - how to deal with them. Employees should be trained on an ongoing basis.

We are happy to support you in customs and foreign trade matters:

  • Classification of the goods according to the customs tariff (TARIC, CN)
  • Advice on customs value and transaction value
  • Dealing with import sales tax (avoidance of double charges)
  • Preparation of supplier declarations (SD) and long-term supplier declarations (LLE) with and without origin
  • Determination of preferential origin according to the various intergovernmental agreements
  • Advice on handling goods in accordance with the Dual-Use Regulation, in particular clarification of whether the goods require an export license and coordination with the Federal Office for Export Control (BAFA)
  • Review of sanctions lists and embargoes
  • Applying for an EORI number and REX number
  • Defense in cases of suspected tax evasion and exceeding the cash limit (Section 31a ZollVG)
  • Setting up a bonded warehouse
  • Application for recognition as an authorized economic operator
  • Training of employees
  • Criminal defense in customs investigations
  • Internal investigations to clarify compliance violations
  • Creation of compliance guidelines
  • Accompanying tax audits and carrying out simulated tax audits
  • Customs investigations in cases of suspected illegal employment, particularly at construction companies
  • (Independent) confiscation of money and assets by customs, the public prosecutor's office or the tax office

Contact person

© DREYENBERG
Rechtsanwälte Steuerberater PartG mbB,
Städelstraße 10, 60596 Frankfurt am Main