Customs evasion

Customs evasion

The term customs offense can be found in a parenthetical addition to Section 369 (1) AO (German Fiscal Code). It follows from this that customs offenses are tax offenses, but this does not necessarily apply vice versa. However, this specification in Section 369 (1) AO is superfluous in this respect, since according to Section 3 (3) AO import and export duties are taxes within the meaning of the AO pursuant to Article 5 No. 20 and 21 of the Union Customs Code (Article 4 No. 10 and 11 of the Customs Code). The Union Customs Code defines this as follows:

Import duties:

  • Customs duties and charges having equivalent effect on importation of goods;
  • levies and other charges imposed on importation provided for under the common agricultural policy or under the special arrangements applicable to certain processed agricultural products;
  • Levies payable on the importation of goods.

Export duties:

  • Customs duties and charges having equivalent effect on the export of goods;
  • Levies and other charges levied on exportation provided for under the common agricultural policy or under the special arrangements applicable to certain processed agricultural products;
  • Levies payable on the export of goods.

Accordingly, customs duties (or import and export duties) are suitable subjects of tax evasion under Section 370 AO, pursuant to Section 3(3) AO.

Despite the international or cross-border reference in the import and export of goods, there are no regulations in European law regarding customs criminal law. Accordingly, German criminal law applies, in particular the German Fiscal Code (Abgabenordnung).

Customs duties are regulated by EU law. This is mainly in the Union Customs Code, the Customs Duty Exemption Regulation, the Combined Nomenclature and the like. According to Article 201 (2) of the Union Customs Code [Article 79 of the Customs Code], a non-Union good acquires the status of a Union good when it is released for free circulation. The release also includes the collection of the legally owed duties. These duties are based on the Common Customs Tariff, Article 56(1) of the Union Customs Code [Article 20(1) of the Customs Code]. The determination of the duty itself does not result from the Union Customs Code, but from a multitude of Community legal provisions.

Customs offenses do not, however, include impairments of other duties that are administered by the customs administration for reasons of competence, such as, above all, special excise duties if they are levied as an import duty (Section 1 (1) sentence 3 of the Customs Administration Act) and because of their importation on the basis of a dynamic reference in the relevant excise duty law (e.g. Section 19 of the Energy Tax Act) in accordance with customs law provisions. However, the specific provisions of customs criminal law are formulated in such a way that they either include excise duties as import duties (Section 370 (6) AO) or expressly include excise duties as a domestic duty without a border reference (Sections 374 (1), 375 (2) AO).

A more in-depth description of customs criminal law can be found on the page smuggling .

Please note

The presentations on our website can of course not replace legal advice in individual cases. Please contact us for help with your specific concern. We will be happy to assist you in word and deed!

Office Berlin

My Berlin location is at Meinekestraße 4, 10719 Berlin:

Office Hamburg

My Hamburg location is at Friesenweg 38, 22764 Hamburg:

Lawyer Torsten Hildebrandt

Meinekestraße 4
10719 Berlin
Tel.: 030 439 709 999

E-Mail:

Friesenweg 38
22763 Hamburg
Tel.: 040 696 387 050

Copyright 2024. Alle Rechte vorbehalten.
Settings saved
Datenschutzeinstellungen

Wir verwenden Cookies und ähnliche Technologien auf unserer Website und verarbeiten personenbezogene Daten von dir (z.B. IP-Adresse), um z.B. Inhalte und Anzeigen zu personalisieren, Medien von Drittanbietern einzubinden oder Zugriffe auf unsere Website zu analysieren. Die Datenverarbeitung kann auch erst in Folge gesetzter Cookies stattfinden. Wir teilen diese Daten mit Dritten, die wir in den Privatsphäre-Einstellungen benennen.

user_privacy_settings

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 30 Tage
Speicherort: Localstorage
Beschreibung: Speichert die Privacy Level Einstellungen aus dem Cookie Consent Tool "Privacy Manager".

user_privacy_settings_expires

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 30 Tage
Speicherort: Localstorage
Beschreibung: Speichert die Speicherdauer der Privacy Level Einstellungen aus dem Cookie Consent Tool "Privacy Manager".

ce_popup_isClosed

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 30 Tage
Speicherort: Localstorage
Beschreibung: Speichert, dass das Popup (Inhaltselement - Popup) durch einen Klick des Benutzers geschlossen wurde.

_ga_CVPSS72NLT

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 1 Jahr 1 Monat 4 Tage
Speicherort: Lokal
Beschreibung: Google Analytics: zum Speichern und Zählen der Seitenaufrufe

_gat_gtag_UA_35738911_1

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 10 Std.
Speicherort: Lokal
Beschreibung: Google Analytics: um eine eindeutige Benutzer-ID zu speichern

_ga

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 1 Jahr 1 Monat 4 Tage
Speicherort: Lokal
Beschreibung: Google Analytics: zum Speichern und Zählen der Seitenaufrufe

_gid

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 24 Std
Speicherort: Lokal
Beschreibung: Google Analytics: zum Speichern und Zählen der Seitenaufrufe

Eclipse.outdated-browser: "confirmed"

Domainname: .steuerstrafrecht-rechtsanwalt.de
Ablauf: 30 Tage
Speicherort: Localstorage
Beschreibung: Speichert den Zustand der Hinweisleiste "Outdated Browser".
You are using an outdated browser. The website may not be displayed correctly. Close