Customs law

Customs tariff law

Customs law is an essential basis for the successful foreign trade of any company. The customs tariff number not only determines the correct VAT rate, but also plays a central role in export control in foreign trade law, for example when checking for embargoes. It also affects other areas such as CO2 border adjustment systems and excise duties. Our customs law advice includes in particular:

• Determination of the customs tariff number
• Classification of goods
• Binding customs tariff information
• Non-binding customs tariff information
• Representation in administrative and court proceedings

Customs authorisations and simplifications

Customs law is very complex from an administrative point of view. In order to future-proof your company, we can advise you on customs authorisations. Our services include:

• Advice on and application for customs authorisations
• Implementation and optimisation of simplified customs procedures
• Advice and application for possible customs refunds or exemptions

Determination of customs value

The correct customs valuation is crucial for the accurate calculation of import duties and compliance with customs regulations. Menold Bezler support you in determining the customs value of your goods in order to minimise financial risks and avoid unnecessary costs, in particular:

• in determining the transaction value
• in the application of alternative valuation methods
• when checking customs-related cost components and reduction options
• when checking and optimising existing customs valuation declarations
• for the preparation of documentation for customs valuation (e.g. for authorities)

Preferential law and origin of goods

Goods from certain countries and territories enjoy preferential customs treatment. For example, certain goods may be imported and exported at a reduced rate of duty or even duty free. We advise our clients on all matters relating to preferential legislation and the origin of goods, in particular:

• Determining the origin of goods
• the use of tariff preferences
• Binding declarations of origin
• in official and court proceedings

Compliance with customs law

Strong customs compliance is essential to avoid customs violations. We advise our clients on the integration of customs requirements into their compliance systems, including:

• Customs risk analysis
• the implementation of new customs compliance systems
• the review of existing customs compliance systems
• the preparation of process manuals, corporate policies and guidelines

Administrative proceedings and customs criminal law

Offences against customs law can result in sanctions such as fines or prison sentences. In these cases, we are available to assist our clients in dealing with the offence. Irrespective of criminal prosecution, we also support you in every phase of a customs audit. We also represent our clients in official proceedings and can draw on our network of experienced criminal defence lawyers. In customs criminal law, we advise in particular:

• in fine proceedings (e.g. before the main customs office)
• in customs audits
• on voluntary declarations exempting from punishment and the disclosure of offences
• to avoid personal sanctions (e.g. concerning the management)
• to avoid company sanctions (e.g. entry in the central trade register)