Customs Law Firm – Services.

Union customs law is essentially determined by the Union Customs Code and its implementing acts adopted by the European Commission. In addition, there are numerous accompanying and supplementary regulations as well as national legislation. Customs law primarily covers topics such as customs value, the correct classification of goods (tariff classification), the significance of codes in customs declarations and their correct use, anti-dumping and countervailing duties, rules of origin of goods and preferences. Further, questions may arise in connection with certain customs procedures such as transit, bonded customs warehousing, end use, inward and outward processing. 

Zollrechtskanzlei Kühl provides legal advice and supports German and international clients in European customs law and represents clients at the German customs authorities and all instances of the German Financial Courts as well as the European commission and the European courts.

European Customs Law.

German Import VAT.

German Import VAT arises when goods are imported into the German tax territory from a third country. It is closely linked to the customs debt but is not identical to it in terms of how it arises. In particular, the term “import” in the sense of customs law does not necessarily mean an import in the sense of import VAT law. Import VAT issues can lead to conflict situations since it may be different to identify the company that is legally able to deduct the import VAT in its VAT declarations.

Zollrechtskanzlei Kühl provides legal advice German and international clients in German VAT law and represents clients at the German customs authorities and all instances of the German Financial Courts as well as the European courts.

In the event of a breach of customs or foreign trade law Zollrechtskanzlei Kühl will represent you in investigation proceedings in Germany. Minor offences can be fined as administrative offences. Serious offences are usually prosecuted as a criminal offence. In customs law violations often constitute tax crimes. In the case of foreign trade law offences, however, even minor or formal violations can result in severe penalties for companies and individuals. 

In addition, Zollrechtskanzlei Kühl provides legal advice in customs compliance and the customs organisation in companies.

Criminal Law and Administrative Fines.

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