Customs Regulation (Customs Regulation)

Unofficial table of contents

Customs

Date of completion: 23.12.1993

Full quote:

" Customs Regulation of 23 December 1993 (BGBl. 2449; 1994 I p. 162), as last amended by Article 8 of the Regulation of 5 June 1994. October 2009 (BGBl. I p. 3262).

Status:

Last amended by Art. 8 V v. 5.10.2009 I 3262

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1994 + + +) Unofficial table of contents

Input formula

Pursuant to § § 3, 23, 24, 25, 78 and 79 of the Customs Code in the version of the Notice dated 18 May 1970 (BGBl. 529), § 25 of the Customs Administration Act of 21 December 1992 (BGBl. 2125), as well as Sections 156 and 382 (4) of the Tax Code of 16 March 1976 (BGBl. 613), the Federal Ministry of Finance is responsible for: Unofficial table of contents

§ 1 Movement of goods via Lake Constance

(1) In the case of trade in goods via Lake Constance, including the Untersee, goods from Switzerland are only considered to be transferred to the German part of the customs territory of the Community, if they are placed in a German port, on the German shore or on related thereto. (2) In the movement of goods across Lake Constance east of the former Trichet, goods are only considered to have been transferred from the German part of the customs territory to Switzerland if they enter a Swiss port, the Swiss bank or the Swiss port. related installations. Unofficial table of contents

§ 2 Customs roads

(1) The customs roads shall be published in the Federal Gazette. For customs roads which begin at the sea customs border, it can be determined that they are, in whole or in part, customs roads only for vessels of more than 50 gross registered tonnage. (2) From the customs enforcement order (§ 2 para. 1 of the Customs Administration Act) are exempt:

1.

water vehicles situated between the external border of the customs territory of the Community (the maritime customs border) and the coast and the estuaries;

2.

in the case of movement from the customs territory of the Community, to the extent that prohibitions and restrictions do not conflict,

a)

non-export goods for non-commercial purposes contained in the personal luggage of travellers;

b)

Means of transport which are normally moved by human strength;

c)

Goods within the meaning of Chapter II of the Regulation on the exemption of customs duties.

(3) In addition, in individual cases in order to facilitate the movement of goods, exemption from customs offences in administrative procedures may be granted, in so far as circumstances so require, that the possibility of customs supervision is not adversely affected thereby, and (4) For the purposes of this Regulation, the Customs Code shall be subject to Council Regulation (EEC) No 2913/92 of 12 June 1992 on the application of the Customs Code to the Council of the European Communities. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. EC No L 302 p. 1, 1993 No OJ No L 79, p. 84, 1996 No 38), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 (OJ L 136, 31.5.2000, p. EC No 17), as amended. For the purposes of this Regulation, Regulation (EEC) No 2454/93 of 2 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 of 12 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2454/93 shall apply as the implementing regulation to the Customs Code. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. EC No L 253 p. 1, 1994 No 32, 1996 No L 268, p. L 180 p. 34, 1997 No OJ No L 156, p. 59, 1999. 88), as last amended by Commission Regulation (EC) No 1335/2003 of 25 July 2003 (OJ L 284, 31.7.2003, p. EU No 16), as in force in the current version. For the purposes of this Regulation, Regulation (EEC) No 918/83 of 28 March 1983 on the Community system of reliefs from customs duty (OJ L 378, 31.12.1983, p. EC No L 105 p. 1, 1984 No OJ No L 308 p. 64, 1985 No L 256 p. 47, 1986 No 31), as last amended by Protocol 3 on the territories of the United Kingdom of Great Britain and Northern Ireland in Cyprus (OJ L 327, 31.12.2002, p. EU 2003 No 940), as amended. Unofficial table of contents

§ 3 Customs airfields

(1) The customs airfields shall be published in the Federal Gazette. (2) An aircraft flying from a customs airbase directly from the customs territory of the Community shall be located outside of an unforeseeable event or force majeure. If the cargo has landed, the onward flight from the customs territory of the Community shall not be allowed to continue from that landing place unless the cargo is unaltered. (3) Aircraft located directly from the customs territory of the Community shall be subject to the Duty free of duty, if the aircraft and the goods transported are in the sense of Articles 231 and 232 (2) of the Implementing Regulation, the Customs Code shall be applied and shall not preclude prohibitions or restrictions. (4) In the case of exemption from the duty of customs duty, § 2 para. 3 shall apply mutatily. Unofficial table of contents

§ 4 Customs sites, transport services and restrictions

(1) The customs clearance places shall be published in the Federal Gazette. For individual landing places it can be determined that they are only customs places at certain times or only for certain water vehicles. (2) The transport offers in accordance with § 2 para. 3 sentence 1 of the Customs Administration Act apply

1.

in the case of watercraft, until the vessel, the ship's requirements and the goods of the crew and the passengers have been left to customs office,

2.

for waterborne vehicles, from the date on which the customs treatment is completed.

(3) In accordance with Section 2 (3) of the Customs Administration Act, entering or moving watercraft shall be allowed to communicate with other vehicles on the customs road, to apply outside a landing place or otherwise to communicate with the country. as far as is necessary,

1.

to fulfil obligations to the authorities or to take or discontinue pilots on board;

2.

in order to provide other vehicles or persons with the assistance offered in the circumstances. Article 39 (2) of the Code makes sense in the case of vehicles running out of the water.

(4) Away-in-water vehicles are exempt from the traffic bids and restrictions set out in Article 2 (3) of the Customs Administration Act if they and the goods transported are deemed to be in accordance with the provisions of Articles 231 and 232 (2) of the Implementing Regulation to the Customs Code (5) § 2 (3) applies to the exemption from the customs duty requirement. Unofficial table of contents

Section 4a Customs signs for watercraft

In the case of entry from the maritime customs border, watercraft shall have the duty to keep the customs mark in accordance with Appendix 2, or to comply with other monitoring rules adopted by the Federal Finance Directorate. The guide of the respective watercraft shall ensure compliance with the obligations laid down in the first sentence. This applies accordingly to water vehicles entering the customs territory of the Community on the Stettiner Haff. Unofficial table of contents

§ 5 Transport duty

(1) After the movement into the German part of the customs territory of the Community or in the case of the movement from a free zone of control type I (Section 1 (1), first sentence of the Customs Administration Act) to the rest of the customs territory of the Community, the Duty of transport pursuant to Article 38 (1) of the Code, and thus also from customs road traffic, customs clearance of air traffic, and the transport offers and restrictions in accordance with Section 2 of the Customs Administration Act, in accordance with Article 38 (4) of the Code, with the exception of:

1.

for release for free circulation or for temporary importation

a)

Goods for non-commercial purposes contained in travellers ' personal luggage, which are free of import duties under Chapter I, Title XI, of the Customs Exemption Regulation or in the form of a return on import duties;

b)

personal items of use by travellers within the meaning of Article 563 of the Implementing Regulation to the Code;

c)

Means of transport which are normally moved by human force, provided that they are free of import duties or are free of import duties in the context of temporary importation;

d)

Goods which are free of import duties under Chapter I, Title IX and X of the Customs Exemption Regulation;

e)

Equipment, animals, vehicles and other products of agricultural and forestry holdings situated in the immediate vicinity of the customs border, which are free of import duties or are free of import duties in the context of temporary importation;

f)

as returned goods, domestic authorities, the Bundeswehr, the pilots and the Seenot service, with their import duty free mouth stock and their import duty-free operating materials;

g)

Aircraft used for the carriage of passengers in non-commercial or occasional traffic and landing on one of the airports designated by the Federal Ministry of Finance; the exemption may be subject to conditions and conditions ,

h)

as returned goods, domestic authorities and the Bundeswehr, with their import duty-free supply of supplies and their import duty-free operating materials;

i)

import duty free Community goods carried in the personal luggage for non-commercial purposes from a free zone to the rest of the customs territory;

2.

for release into free circulation

a)

postcards and letters, only with messages, or blind post, and

b)

the following consignments, in particular printed matter, letters and parcels:

aa)

Consignments with goods not worth more than 22 euros, except for items containing alcohol, alcoholic beverages, tobacco products, roasted coffee or soluble coffee,

bb)

in accordance with Articles 29 to 31 of the Regulation on exemption from customs duties, goods which are free of import duties in consignments directed by a private person from a third country to another private person in the customs territory of the Community, to which no commercial considerations on the basis of

cc)

Consignments containing:

aaa)

documents addressed free of charge to public services of the Member States,

bbb)

for the free circulation of certain publications of third country governments and official international organisations,

ccc)

official printed matters addressed to the central banks of the Member States,

ddd)

documents for tests organised in the customs territory of the Community by third country bodies;

eee)

Forms used within the framework of international conventions in the international motor vehicle or trade in goods,

fff)

pre-printed forms, driving cards, connoses, freight letters or other business records,

ggg)

official printed matters by the authorities of third countries or international authorities, and the prints corresponding to international designs issued by associations in third countries to their correspondent associations in the customs territory of the Community for distribution ,

hhh)

Press agencies or publishers of newspapers or magazines, press photographs, slides and clichés of press photographs, including image text,

iii)

tax marks and similar marks confirming the payment of levies in a third country;

yyyy)

valid legal tender, addressed to the Bundesbank or Landeszentralbanken and other financial institutions,

dd)

as returned goods, any consignments that are free of import duties and which are deemed to be undeliverable to the sender.

(2) In the cases referred to in paragraph 1 (1) (d) and (e), the movement of the goods shall be indicated at the request of the principal ollamation. (3) The exemptions referred to in paragraph 1 shall not apply if there are doubts as to whether the conditions for exemption from the obligation to transport are met or if the goods are prohibited and (4) In addition, in individual cases in order to facilitate the movement of goods, exemption from the obligation to carry on the administrative board may be granted, provided that this does not provide for the supervision of customs duties. and prohibiting and prohibiting prohibitions and restrictions. Unofficial table of contents

§ 6 Postal exemption in postal services

Goods in the postal sector carried out by the customs territory of the Community shall be exempted from the position. However, the exemption shall not apply if the goods are subject to prohibitions and restrictions or may be subject to restrictions. Unofficial table of contents

Section 7 Competent customs offices for the purpose of import and transport from a free zone of control type I to the rest of the customs territory of the Community

(1) The competent customs offices within the meaning of Article 38 (1) (a) and Article 40 of the Code are:

1.

in the case of inland waterway transport, the first customs office situated on the customs road, except in the case of traffic on the Stettiner Haff and in the inland waterway transport;

2.

in the case of maritime transport and maritime traffic on the Stettiner Haff, any customs office situated on the customs road; the responsibilities referred to in Articles 189, 192 and 193 of the implementing Regulation shall remain unaffected,

3.

in the case of air transport, except in the cases referred to in Article 189 of the Implementing Regulation relating to the Customs Code, the customs office at the first floated customs airport or, in the cases referred to in Articles 192 to 194 of the implementing Regulation relating to the Customs Code, the customs offices at the customs airfields designated for inspection and formalities, and with the consent of each other customs office at a customs airfield;

4.

on rail transport

a)

in the case of checked baggage, any customs office authorized for customs treatment in the rail sector (railway customs office),

b)

in the case of motor vehicles transported in international car trains, the railway customs office responsible for the place of unloading,

c)

in the case of goods entering the rest of the customs territory of the Community from a free zone of control type I, the customs office authorized for the customs treatment of the movement of goods over the free zone border,

d)

for checked baggage of persons travelling on an aircraft coming from a non-Community airport and landing on a customs airfield in the German part of the customs territory of the Community, and the journey on the basis of of the same travel document in rail transport to the destination, the airport customs office responsible for the destination station,

e)

in the case of other goods, the railway customs office responsible for the place of introduction,

5.

in the case of postal services, any customs office authorized for customs treatment in the postal sector (post office),

6.

in the case of traffic through pipelines or through other means of transport, the customs office in whose district the goods leave the customs road.

(2) If, in the case of a derogation from the customs road, the customs office responsible under paragraph 1 cannot be reached, the next customs office shall be the competent authority. In the case of a permissible landing outside a customs airfield, the customs office is responsible for the area in which the landing site is located. (3) Restrictions on jurisdiction due to prohibitions and restrictions shall remain unaffected. Unofficial table of contents

§ 8 Form of the Geation

The communication referred to in Article 4 (19) of the Customs Code may be made in any form. There is a need for explicit communication with regard to hidden goods or goods concealed by particularly attached devices. Unofficial table of contents

§ 8a Participation in the electronic data transmission

The Federal Ministry of Finance shall, by means of a procedural instruction, lay down the conditions and procedures referred to in Articles 4a, 4b, 183 and 222 to 224 of the Implementing Regulation relating to the Customs Code, subject to a written statement of Formal formalities are carried out on the basis of information technology procedures and hand-written signatures are replaced by a special technical procedure. The participation in the electronic data transmission requires the prior registration at a point announced by the Federal Ministry of Finance. The participant is obliged to comply with the conditions and modalities set out in the procedural instruction. Unofficial table of contents

Section 9 The movement of goods from the customs territory of the Community

(1) Where the customs office of exit at sea or in shipping on the Stettiner Haff cannot itself monitor the actual exit of the goods, the ship's guide shall ensure that the vessel shall, after completion of the Customs formalities in accordance with Appendix 2 to the exit from the customs territory of the Community, or other surveillance measures adopted by the Federal Finance Directorate (Bundesfinanzdirektion Nord). (2) Export or re-export The supplier shall have written documents, such as the oral stock, To store shipping needs and order or delivery notes collected from the German part of the customs territory of the Community. The customs office may also take other or additional surveillance measures. (3) The person who spends the export consignment from the customs territory of the Community or who has the responsibility for the transport of the goods from the customs territory of the Community. At the request of the customs office of exit, the Community shall, by means of trade, port or transport communications, have the actual exit of the transport document, indicating the relevant reference number (MRN export) and the number of the transport document. Proof of export from the customs territory of the Community. In such cases, the customs office of export shall regularly refrain from providing the applicant or exporter for the provision of proof referred to in Article 792b of the implementing Regulation concerning the Code. Unofficial table of contents

§ 10 Documents relating to the declaration of customs value

Written declarations of customs value shall be accompanied by an invoice with a copy or any other reproduction for the purposes of Article 181 of the Implementing Regulation to the Customs Code. In the context of simplified procedures, the customs authority may waive the presentation of a copy or any other reproduction of the invoice. Unofficial table of contents

Section 11 General provisions on the freedom of import duties

(1) The freedom of import duty in accordance with § § 12 to 22 shall be granted for special use by the release of the goods for free circulation. The procedure shall be determined in accordance with Article 82 of the Code. (2) Goods which, for one of the purposes referred to in Articles 12 to 22, are not subject to customs and tax evasive proceedings from another Member State of the European Community directly without When a third country is brought into the scope of the Customs Administration Act, the transfer shall be deemed to have been used for free circulation for special use. Goods which are deemed to be released for special use in accordance with the first sentence of sentence 1 or which have been submitted and referred to in accordance with Article 27 as a ship, aeroplane and travel requirement, shall be transferred to another Member State of the European Union. Community, this shall be deemed to be an export. Unofficial table of contents

§ 12 (omitted)

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§ 13

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§ 14 Council of mouth and ship

(1) Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be the supply of mouth and ship which the ship ' s management of a vessel used in commercial shipping shall be carried on to the German part of the customs territory of the Community; , and which is used on board as a mouthpiece by the ship's crew, including the ship's management, or the passengers, or is used as a ship ' s supply for the ship. This also applies to the oral supply, which the ship's crew and the passengers on the ship spend in the German part of the customs territory of the Community and consume on board. Ships used in commercial shipping shall be the same as seagoing ships of the authorities if they return from a journey of more than 30 days. (2) Persons who entered the vessel with the vessel and who are travelling on a shore or on a temporary basis until the end of the journey. for three days, the oral stock referred to in paragraph 1 may use up to 5 cigars, 20 cigarettes or 50 grams of smoking tobacco on land. (3) Freedom of import duties shall be excluded as soon as the ship has been in the same four weeks port has stopped, but no later than two months after reaching the first German Port, even if the ship temporarily leaves the German part of the customs territory of the Community without going over the coastal area (Appendix 1). (4) Freedom of import duty is excluded for the supply of mouth and ship, which in the case of the vessel is not available. the German part of the customs territory of the Community was obtained, although the ship was not entitled to take the journey from the reference point. The freedom of import duty is also excluded for the supply of mouth and ship on fishing vessels returning after the usual short fishing voyage. (5) A ship does not ferry a vessel, the freedom of import duty shall be limited to the Use within eight days after entry into the German part of the customs territory of the Community. Where a ship entered in the maritime transport sector continues to travel on waterways which are not customs roads, the right to import duty shall be limited to use within eight days of the first customs treatment. By way of derogation from paragraphs 1 to 5, by way of derogation from paragraphs 1 to 5, where a vessel in the maritime transport sector is in the first port of a free zone, the amount of the mouth and ship import duties on the Lake Constance shall be that of the ship ' s management. or the holder of a self-catering establishment of a vessel used in commercial shipping on that vessel to the German part of the customs territory of the Community and which is subject to customs supervision within two Days on board by the persons carried by the vessel shall be used as a mouth or mouth stock, or is used as a ship's stock for the ship. The freedom to import duties shall apply only to goods which have the same status as Community goods in the Community in the Member States and are neither issued, reimbursed or remunerated for import duties, nor shall any other financial Export subsidies are to be granted. If the ship also transports people who ascend to German moorings directly to other German moorings-with the exception of Wangen and Hemmenhofen-the freedom of import duties excludes:

1.

Branntwein, liqueur and other spirit drinks of heading 2208 of the Customs Tariff,

2.

tobacco products,

3.

Roast coffee and soluble coffee.

(7) In the case of direct sea entry into a free zone, the skipper shall keep a list of the ship's stock and crew members-including the ship's guide-and passengers with their mouth stock. The goods entered in the lists shall be deemed to be in free circulation for special use. (8) The goods may be exported from the German part of the customs territory of the Community in the case of the permitted export of mouth and ship supplies from the German part of the customs territory of the Community. (9) The provisions of paragraphs 1 to 8 shall not apply to the operating materials referred to in Article 20. Unofficial table of contents

§ 15 Feed-car supplies

(1) Free of import duties within the meaning of Article 4 (10) of the Code shall be provided on the basis of reciprocity of the supply of wagons in railway trains coming from a third country or through a number of third countries where:

1.

the goods originate only from the free movement of those third countries over whose territory the train is running,

2.

in respect of the goods, customs duties and other charges are not issued, reimbursed or paid, and no other financial export advantages are granted,

3.

the goods are only delivered for consumption on the train during the journey, and

4.

no larger quantities will be carried than required for a normal return journey on the entire route.

(2) Tobacco products and spirits, liqueur and other spirit drinks of heading No 2208 of the Customs Tariff are excluded from the freedom to import duties. In the case of other beverages, the freedom to import duties depends on the fact that they are imported into bottles or similar containers bearing the sign of the food-carriage company. Unofficial table of contents

Section 16 Aircraft supplies of aircraft

(1) Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be, subject to reciprocity, food and tobacco products used in an aircraft

1.

imported as onboard supplies, and

2.

only for consumption on board during the flight

(2) The freedom of import duties shall be based on the fact that the aircraft shall carry passengers only on international scheduled air transport services. Unofficial table of contents

Section 17 Diplomatic and consular services

(1) Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be subject to reciprocity, which shall:

1.

in the case of importation, in the case of movement from a free zone of control type I or in connection with a stay in a free zone within the meaning of Article 168a of the customs code in conjunction with Article 799 (b) of the Implementing Regulation, Customs code (free zones of control type II), a customs warehousing procedure or an inward processing procedure for personal use or consumption by the members of the diplomatic and consular representations in the Federal Republic of Germany and the in the family members who live in their household, and in accordance with this determination,

2.

shall be sent from third countries in the Federal Republic of Germany to the representations referred to in point 1 and shall be used as a service or for the construction or conversion of buildings of the representations or as a piece of furniture with the buildings to be connected.

The reference from a customs warehouse or from inward processing shall be permitted only after being lodged with the competent customs office. (2) Freedom of import duty is excluded for goods for use or consumption by

1.

German or persons who are permanently resident in the Federal Republic of Germany,

2.

Persons engaged in a private activity in the Federal Republic of Germany.

(3) The freedom of import duties shall be subject to the presentation of a declaration by the head of the representative or of his/her deputy on the basis of the prescribed pattern in the case of customs clearance, which shall be accompanied by the official stamp, from which the actual person shall be subject to the actual the conditions for the freedom to import duties. In addition, in the cases referred to in paragraph 1 (1), the freedom to import duties shall be subject to the fact that the goods are received at the address of the representative, of their head or of his deputy or of any other person referred to in paragraph 1 (1). (4) the extent to which reciprocity exists (paragraph 1), will be published in the Official Journal of the Federal Ministry of Finance. If, after that, the right to import duties depends on the fact that the goods are not sold only after a certain period of time or only to certain bodies or persons, the goods shall be free of import duties only under the appropriate conditions. Unofficial table of contents

§ 18 Equipment of third-country services

(1) Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be subject to reciprocity.

1.

Construction requirements, operating equipment and other items of service from a third country for the services and connecting lines of third country railways or for third-country customs offices and post offices in the German part of the customs territory of the Community be introduced,

2.

Items of equipment intended for public cultural or scientific bodies of third countries or bodies appointed by them.

(2) The freedom of import duties shall be subject to the presentation of a certificate issued by the head of the third office or of the third country body in the customs clearance procedure, which shall be subject to the actual conditions laid down in the (3) For the operating materials of rail vehicles, § 19 shall apply. Unofficial table of contents

Section 19 Operating materials for rail vehicles

Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be the following operating materials, which are imported from a third country in public rail vehicles and are intended for direct use on these vehicles:

1.

fuel in the main containers;

2.

Coal, lubricants and other heating and operating materials in the quantity provided for the individual vehicle.

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Section 20 Operating materials for ships

(1) Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be heavy oils and lubricants based on watercraft exclusively in commercial shipping and related ancillary activities, such as pilots, tugs, and in the case of services similar to or used in the transport of goods, on public authorities and warships, on sea rescue vessels and on the vessels of the main fishing industry for motor propulsion, heating or lubrication. This shall not apply to:

1.

-hotelships, caravans, seagoing ships, ships of ship-tographs, ship-owners, funeral undertakings and vessels used for similar purposes,

2.

floating work equipment such as excavators, cranes, grain lifters,

3.

Water vehicles, which

a)

are used for water sports training, such as watercraft from yacht, navigation, talso and other water sports schools,

b)

be left to a third party for the exercise of water sports, irrespective of who they are being led by.

On payment of import duties, it may be permitted to use heavy oils and lubricants of a watercraft benefiting from the first sentence if the vehicle is occasionally used for a purpose in accordance with the second sentence of paragraph 1. (2) Free of import duties within the meaning of Article 4 (10) of the Customs Code shall be the following operating substances which are imported from a third country on vessels other than those benefiting from the first sentence of paragraph 1, and which are imported from a third country on their own to the engine and to the Lubrication-Heavy oil introduced as a fuel-also used for heating-use:

1.

fuel in the main container up to a quantity corresponding to the contents of a main container of normal size;

2.

Fuels in reserve containers of up to 30 litres and

3.

Lubricants, however, only up to a total of 2 kilograms.

The freedom of import duty for fuels shall be excluded to the extent that they are used for the propulsion of work equipment. The freedom of import duties shall be based on the fact that the operating materials are not covered by import duties in the German part of the customs territory of the Community or with the right to remission, repayment or remuneration of import duties or the journey has not been made for the acquisition of the operating materials in the circumstances. (3) The operating materials from another Member State of the European Community on inland waterways shall be from the skipper referred to in Article 293 of the Implementing Regulation relating to the customs code referred to in type and quantity to be notified without delay. They shall be deemed to have been placed in free circulation for special use. This also applies to operating materials which have been placed under customs supervision in another Member State. Unofficial table of contents

Section 21 Operating materials for aircraft

(1) Free of import duties within the meaning of Article 4 (10) of the Code shall be fuel in the main container of aircraft up to a quantity corresponding to the contents of a main container of normal size, and lubricants in normal quantities if they are: imported from a third country in aircraft and subsequently used in them for motor propulsion or lubrication. The freedom of import duty shall be excluded if the flight has been made in the circumstances for the purchase of fuel. (2) Import duties shall be free of import duties other than those referred to in paragraph 1 which are in aircraft or on their external surface. shall be used. The freedom of import duty applies to mineral oils only if they are used in aircraft which are used exclusively for tax-privileged purposes in accordance with Article 4 (1) (3) of the Mineral Oil Tax Act, as amended. (3) Gases for the filling of airships and balloons, no operating material within the meaning of paragraph 2 shall be provided. Unofficial table of contents

Section 22

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§ 23 Small amounts

(1) Import duties within the meaning of Article 1 (1) of the Customs Administration Act shall not be levied and thus also not recorded in the accounts if they are less than 3 euros in the travel traffic, or less than 5 euros otherwise. (2) Import duties within the meaning of Article 4 No 10 of the Customs Code and the import turnover tax shall be applied in cases where a person is in breach of order pursuant to Section 30a of the Tobacco Control Act of 21 December 1992 (BGBl. 2150), as last amended by the Regulation of 25 November 2002 (BGBl I). 4449), which has been warned in its current version, has not been collected and is therefore not recorded in the accounts if it is less than 10 euros each. Section 11 (4) of the Tobacco Control Act remains unaffected. Unofficial table of contents

Section 24 Responsibility for the authorisation of customs procedures, simplified procedures and authorised economic operators (AEO)

(1) simplified registration procedures and procedures for the release for free circulation, where necessary for free circulation, for special use and in the export procedure, and for the authorization of a Outward processing shall be granted or granted by the principal customs office in whose district the applicant's accounts are mainly carried out (general ledgers). Where a principal accounting is not carried out within the scope of the Regulation, the principal customs office in whose district the records are kept shall be the main customs office. (2) Insofar as an authorisation of procedures for the release of goods for free shall be granted. Traffic for special use is required by law, the main customs office is responsible for this, in the district of which the main bookkeeping of the applicant is located. If a general accounting is not carried out within the scope of the Regulation, the principal customs office in the district of which the records are kept shall be the main customs office. (3) The main accounts shall not be kept within the scope of this Regulation, nor shall records be kept. , the main customs offices in whose districts the goods are to be processed shall be the main customs office in which a request for authorization is first made. (4) The authorization of a customs warehouse, an inward processing or an inward processing procedure shall be the responsibility of the main customs authorities. Conversion procedure is granted by the main customs office in whose district the (5) The competent customs authority for the issuing of certificates within the meaning of Article 14d (1) and (2) of the Implementing Regulation to the Customs Code (AEO certificates) is the main customs office in whose district the customs office is responsible for the issuing of certificates. the principal accounting of the applicant. (6) The competent customs authorities shall be responsible for temporary importation within the meaning of Article 498 (c) of the Implementing Regulation to the Customs Code. (7) The competent authorities shall: Customs authority for the approval of the simplifications in the Common/common transit procedure referred to in Article 372 (1) (a) to (f) of the implementing Regulation concerning the customs code or in accordance with Article 48 (1) (a) to (f) of Annex I to the Convention between the European Communities The Economic Community and the EFTA countries on a common transit procedure of 20 May 1987 (OJ L 327, 31.12.1987, p. EC No 2), as last amended by Decision No 2/2002 of the EC-EFTA Joint Committee 'Common transit procedure' of 27 November 2002 (OJ L 226, 15.9.2002, p. EC 2003 No 18), as amended, the main customs office referred to in paragraph 1 shall be replaced by the main customs office referred to in paragraph 1. Paragraph 3 shall not apply. (7a) The Federal Ministry of Finance shall designate the customs authorities for the authorization of the customs authorities referred to in Article 372 (1) (g) and (h) of the Implementing Regulation to the Customs Code or to Article 48 (1) (g) and (h) of the Implementing Regulation the simplified procedures set out in Annex I to the Convention on a common transit procedure of 20 May 1987. (7b) The permit to trade in non-Community goods or untaxed goods, a special excise duty under Community goods for use as ship, aeroplane and Travel requirements are determined by the main customs office in whose district the main accounting of the applicant is conducted. In so far as the applicant has a storage facility in a free zone of control type I, the main customs office responsible for the free zone shall be involved. (8) With the agreement of the main customs office responsible under paragraphs 1 to 7b, another may also be (9) The Federal Ministry of Finance shall designate the customs authorities responsible for authorizing the customs procedures referred to in Article 497 (3) (a) to (d) of the Implementing Regulation on the Code. . Unofficial table of contents

Section 25 Customs authorities responsible for the issuing of binding tariff information and binding certificates of origin

The main customs office in Hanover is responsible for issuing binding tariff information and binding sources of origin. Unofficial table of contents

Section 26 Reformation and surveillance of free zones of control type I

(1) The operator of the free zone of the control type I shall have the free zone to land customs-safe in accordance with the instructions of the main ollo-office. In principle, the enclosure shall consist of a customs fence of at least three metres high, made of a strong wire mesh with meshes of no more than four centimetres in length and width. Where the terrain on both sides of the free zone border is different, the customs fence shall be at least three metres high from the sole of the highest point. Where the customs fence comes into contact with the water, the end of the fence shall be at least two metres wide, a wall of iron and sheet metal reinforced with tips, or a mesh wire mesh of several metres wide. (2) The operator of the free zone shall be The control type I shall, at the request of the principal customs office, also have the free zone to be duty-safe to water outside the entrance and exit. (3) In the free zone of control type I:

1.

The condition of land may be altered within a strip of three metres which extends along the customs zone, only with the agreement of the main customs office, if the change goes beyond the usual management.

2.

The agreement can be denied if the security of customs duties is threatened.

3.

In the case of buildings and floating installations situated within a six-metre strip along the customs zone, the main customs office may at any time arrange for window grilles, door closures or other special safety devices to be installed be appropriate.

(4) The operator of the free zone of the control type I shall, according to the instructions of the principal customs office, ensure that the free zone outside buildings is sufficiently illuminated to ensure customs supervision. (5) In the free zones of control type I may be stored or deposited outdoors within a distance of three metres from the customs fence only with the approval of the principal customs office. (6) The free zone may only be used at those crossing points and at those times be exceeded by the main customs office for the respective traffic or the (7) The border path within the free zone of the control type I may only be entered with the permission of the main ollamate. Unofficial table of contents

Section 27 Reference and delivery of ship, aircraft and travel requirements

(1) Non-Community goods or untaxed Community goods subject to excise duty are

1.

shipping requirements if these goods are intended for equipping ships, including direct consumption or consumption on board,

2.

aircraft requirements when these goods are intended for the equipping of aircraft, including direct consumption or consumption on board;

3.

Travel requirements if these goods are delivered to passengers on board or prior to departure and are taken from such passengers as a travel service.

(2) Ships, aircraft and travel requirements may only be supplied to, or related to, natural or legal persons where the vessels or aeroplanes are subject to a right of reference in accordance with paragraphs 3 to 7. (3) The Ship requirements are given to ships that are verifiable

1.

immediately start a foreign port,

2.

on the journey to a foreign port, which is at least 100 nautical miles from the German territory, while still other German ports are starting, but the last German port within 18 days of the ship's needs leaving, or

3.

go beyond the coastal area (Appendix 1).

In the case of water sports vehicles, the right of reference shall also depend on the fact that they will have a journey of at least 72 hours. The eligibility of water sports vehicles shall include only the quantity of ship's requirements equivalent to the needs of this journey. All ships which are not used in the commercial shipping or official vehicles, including warships, are considered to be watersports vehicles. (4) The right to travel in the maritime transport sector is to be granted for ships, except for ships, except for ships. Water sports vehicles which can be detected directly at a port situated in a third country or a port outside the European Community's excise area. In the case of journeys to the last-mentioned ports, the subscription rights shall include only untaxed Community goods subject to excise duty. The second sentence of paragraph 3 shall apply accordingly. (5) The reference rights referred to in paragraphs 3 and 4 shall be excluded:

1.

commercial passenger ships operating between German ports and the island of Heligoland, or between German and Dutch ports, via the Emsmündung river,

2.

water sports vehicles which are exempt from customs duties under § 2 (3) of the customs road system or in accordance with Article 4 (5) of the customs land-use requirement; and

3.

Ships which are usually moved by human power.

(6) The right of access to aircraft requirements is given for aircraft in international air traffic. (7) The right of travel for air travel with third countries other than Helgoland is given.

1.

in the case of air carriers on customs airfields for delivery on board,

2.

for the main customs office of approved points of sale at customs airfields for delivery prior to departure.

The reference rights for travel requirements are also given for untaxed Community goods subject to excise duty for the purpose of providing air traffic with areas outside the European Community's excise territory. (8) Non-Community goods, The shipping and travel requirements referred to in paragraphs 2 to 5 have been submitted and referred to for export or re-export with the proviso that they may be consumed or consumed at the beginning of the journey. (9) In the Cases in which, in accordance with customs legislation, an export procedure , the untaxed Community goods subject to excise duty, which are delivered and referred to in paragraphs 2 to 5 as the vessel and travel requirements in the maritime transport sector, shall be subject to the rules on excise duty on the Export under suspension of excise duty to one of the persons referred to in paragraph 2 and to be transported from the excise duty territory of the European Community. The tax is incurred in the event of irregularities under the rules on excise duty on irregularities during transport under suspension of excise duty. A consumption or consumption of the goods after the beginning of the second journey is not an irregularity in accordance with the second sentence. In the other cases, the untaxed Community goods subject to excise duty are subject to the excise duty regulations. Transport operations in the tax territory to users to one of the persons referred to in paragraph 2. The persons referred to in paragraph 2 shall be considered to be users within the meaning of the excise duty laws. The tax is incurred in the event of improper use in accordance with the rules on excise duty on the improper use of excisable goods. Sentence 3 shall apply accordingly. Where untaxed Community goods subject to excise duty, which have been referred to as shipping and travel requirements in the maritime transport sector, are transferred from one of the persons referred to in paragraph 2 to the tax territory, the rates 5 to 7 shall apply accordingly. The goods shall be reported to the main customs office responsible for the place of introduction and shall be presented on request, unless they are already to be established in accordance with the customs code and the implementing regulation on the code. The main customs office may make arrangements for this purpose. (10) The main customs office responsible for the location of the shipping and travel needs of the maritime transport sector may require that the persons referred to in paragraph 2 above the receipt of the goods, the time and place of the beginning and the end of the voyage, the quantities of the ship's needs and the amount of travel required on board, and the number of persons on board (crew and passengers), and the number of persons (crew and passengers) who have been on board, shall carry out the number of calls made after the model has been prescribed (11) If one of the persons referred to in paragraph 2 has a ship ' s or In the case of maritime or maritime transport, the main customs office responsible for the location of the ship ' s and travel needs may, for at least three months, in the case of particularly serious infringements, be subject to the obligation to travel in the maritime transport sector without being entitled to travel requirements or to the above obligations. at least three years, from the reference. In the event of minor infringements, the main customs office may not be excluded from the exclusion. (12) In the case of the supply of shipping and travel requirements in the maritime transport sector, the trader has to use a delivery note in triplicate, on which the following is registered:

1.

the quantity and nature of the individual goods and their tax status;

2.

the name, type and destination of the ship,

3.

in the case of water sports vehicles, the duration of the journey and the number of participants.

The person referred to in paragraph 2 shall confirm receipt of the goods on all the copies of the delivery note. A copy remains with this and at the retailer. A third copy shall be submitted by the distributor after delivery to the main customs office responsible for the place of reference of the goods. Untaxed Community goods subject to excise duty are to be presented to the main customs office responsible for the location of the reference. The Bundesfinanzdirektion Nord regulates further details of the monitoring procedure and publishes this regulation at www.zoll.de. (13) Paragraphs 8, 9 and 11 shall apply to aircraft needs and travel requirements related to air traffic accordingly. In addition, the main customs office responsible for the location of the transport of aircraft and travel needs the procedure according to which the delivery and the receipt of aircraft and travel requirements are subject to customs supervision. (14) The approved Points of sale referred to in paragraph 7 (2) may make untaxed Community goods subject to excise duty to a passenger who is in possession of a ticket to a final destination in a third country or an area outside the territory of the Member State where the goods are to be sold. of the European Community excise territory, and the is on board an aircraft. The freedom of movement is due to the fact that the goods are carried by the passenger in his/her personal luggage to the third country or the territory outside the customs territory of the European Community, or from him after the commencement of the air travel (15) The provisions of paragraphs 1 to 14 shall not apply to the supply and purchase of energy products in the meaning of Section 1 of the Energy Tax Act of 15 July 2006 (BGBl. I p. 1534; 2008 I p. 660, 1007), most recently by Article 1 of the Law of 17 July 2009 (BGBl. 1979), as amended in each case. Unofficial table of contents

§ 28 Halte-and Bordezeichen

On request by means of the characters listed in Appendix 3, the ship ' s guides shall be obliged to hold and to allow the Borden to be kept. Unofficial table of contents

§ 29 Flat-rate sets of rates

(1) For goods subject to import duties within the meaning of Section 1 (1) sentence 3 of the Customs Administration Act, which:

1.

be introduced by travellers occasionally and exclusively for personal use or consumption, for their household or as a gift in their personal luggage, or

2.

in the case of occasional consignments of non-commercial nature of natural persons from areas not belonging to the customs territory of the Community or to the island of Heligoland, shall be sent free of charge to other natural persons and shall be sent exclusively to the personal use or consumption in the recipient's household

and the value of which does not exceed EUR 700 per traveller or per programme, import duties shall be levied in accordance with the flat-rate rates fixed in paragraph 2. Travellers within the meaning of point 1 shall be treated as persons travelling from a free zone of control type I. (2) The following flat rate of import duty shall apply:






preference- authorized Other goods Goods EUR Per LiterEUR per litre

1.	Sparkling wine		2.20	2.30
2.	Liqueur wine, Wermutwein and other flavoured wine		2.10	2.10
3.	a)	Ethyl alcohol with a Alcoholic strength by volume of 80% vol or more, unpeeled, up to 5 litres	14.40	14.50
	b)	Ethyl alcohol with a Alcohol content of less as 80% vol, unpeeled, up to 5 litres	9.80	9.90
	c)	compound alcohol- containing preparations and spirits, Liqueur and other spirit drinks of the Subheadings 2208 2012 to 2208 9078 of the Customs Tariff	6.60	6.80
4.	a)	Cigarettes	0.18 per piece	0.19 per piece
	b)	Cigars and Cigarillos up to 250 pieces	27%	42%
			of the retail selling price for cigars or cigarillos of the same trade mark or of the same nature
			EUR per kg	EUR per kg
	c)	Fine cut up to 1 kilogram	70.30	82.80
	d)	Whistle bag up to 1 kilogram	35,40	49.30
			EUR per litre	EUR per litre
5.	a)	Gasification fuel	0.90	0.90
	b)	Diesel fuel	0.70	0.70
			% of Value	% of Value
6.	other goods, with the exception of beer within the meaning of Section 1 (2) of the Beer Tax Act 1993 of 21 December 1992 (BGBl. I p. 2150, 2158; 1993 I p. 169), which was last amended by Article 15 of the Law of 29 December 2003 (BGBl I). 3076), as amended in each case		15	17.5.

All the weight data of this paragraph relate to the net weight. (3) The flat-rate rates shall be applied only at the request of the person who is used to pay the import duties for goods which are tariff-free. The flat-rate rates shall not apply if the person who is used to pay the import duties is to carry out their collection in accordance with the customs tariff and under the relevant tax laws prior to the accounting of the Import duties applied for. Unofficial table of contents

Section 29a Oral communication of the amount of duty

(1) In the case of an oral customs declaration pursuant to Articles 225, 226 and 229 or a customs declaration for goods exported or exported in the postal sector, pursuant to Article 237 of the Implementing Regulation, the Customs Code may be subject to the import or import of the goods in the form of a customs declaration. Amount of export duties shall be communicated orally to the debtor. (2) Import duties, which have been entered in the accounts by reason of infringements in the course of travel (Section 32 (1) of the Customs Administration Act), may be communicated orally to the debtor . The same applies to surcharges pursuant to Section 32 (3) of the Customs Administration Act. Unofficial table of contents

Section 29b Communication of the amount of duty with electronic data processing means

The amount of import or export duties recorded in the accounts may be communicated to the debtor by means of electronic data processing. Unofficial table of contents

§ 30 Rules of Procedure

(1) An administrative offence within the meaning of Section 382 (1) (1) of the Tax Code is to act as a pledge or in the exercise of the affairs of a subject intentionally or negligently.

1.

Continue a further flight, contrary to § 3 (2),

2.

Contrary to § 4a, sentence 2, also in conjunction with sentence 3, or § 9 para. 1, it is not necessary to ensure that the watercraft bears the customs mark referred to therein,

3.

Contrary to Section 5 (2) sentence 1, an indication is not reimbursed,

4.

Article 9 (2) sentence 1 does not retain a document or

5.

an enforceable arrangement according to § 9 (3).

(2) An administrative offence within the meaning of Section 382 (1) (2) of the Tax Code acts as an obligation or negligent or negligent in the exercise of the duties of a person who is subject to the obligation to act.

1.

Contrary to Article 27 (2), in conjunction with the first sentence of paragraph 3, the first sentence, the second sentence or the third sentence of paragraph 4, or the first sentence of the first sentence of paragraph 6, or the first sentence of the second sentence of paragraph 7, or the first sentence of the ship, of the vessel, of the

2.

Contrary to Article 27 (10), on request, prescriptions shall not, not be carried out correctly or not in the prescribed form, or shall not be presented in due time or not in time,

3.

a provision in the first sentence of Article 27 (12), of the first, second, fourth or fifth sentence, of the supply of ship or travel requirements;

4.

Contrary to Article 27 (9), sentence 9, also in conjunction with the first sentence of paragraph 13, the goods are not reported or are not presented in time.

5.

(dropped)

(3) An administrative offence within the meaning of Section 382 (1) (3) of the Tax Code is to act as a pledge or in the exercise of the affairs of a subject intentionally or negligently.

1.

, contrary to Article 26 (6), exceeds a free-zone limit,

2.

Contrary to Article 26 (7), enter a border path without the permission of the main customs office, or

3.

Contrary to § 28, it does not or does not keep the Borden in good time or does not allow the Borden to be made in time

(4) An administrative offence within the meaning of Section 382 (1) (1) of the Tax Code shall be deemed to be the duty or the exercise of the affairs of a subject of the Council Regulation (EEC) No 2913/92 of 12 June 1992 on the application of the Regulation. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. EC No L 302 p. 1, 1993 No OJ No L 79, p. 84, 1996 No 38), as last amended by Council Regulation (EC) No 1791/2006 of 20 November 2006 (OJ L 378, 27.12.2006, p. EU No 1), by acting intentionally or negligently

1.

does not, contrary to Article 39 (1) or (2), inform the customs authority, or does not inform in good time, that an obligation to carry a product under Article 38 (1) cannot be fulfilled as a result of an unforeseeable event or force majeure,

2.

contrary to Article 40, it does not provide for a product to be imported,

3.

, contrary to Article 43, first sentence, in conjunction with the second sentence of the second sentence, for a given product, a summary declaration shall not be issued or shall not

4.

, contrary to Article 46 (1), first sentence, without the consent of the customs authority, charges or reloads goods,

4a.

, contrary to Article 46 (1), third sentence, the customs authorities shall not be informed or not

5.

, contrary to Article 46 (2), at the request of the customs authority, the goods shall not be loaded or unleadable,

5a.

without the consent of the customs authorities referred to in Article 47, goods from the place to which they were originally placed,

6.

, contrary to Article 49 (1), in conjunction with paragraph 2, a formality which must be satisfied in order to obtain a customs-approved treatment (application in accordance with Article 59 for the transfer of the goods to a customs procedure pursuant to Article 4 (16) or application of the application) on receipt of another customs-approved provision in accordance with Article 4 (15) (b) to (d), not or not within the time limit laid down in Article 49 (1) or fixed in accordance with Article 49 (2),

6a.

Contrary to Article 51 (1), goods are stored in places other than those approved by the customs authorities, or not under the conditions laid down by those authorities,

7.

, contrary to the second sentence of Article 168 (4) of the customs authority, a copy of the transport document accompanying the goods does not pass or is not available at a person designated for that purpose by the customs authority, or

8.

, contrary to Article 168 (4), third sentence, the customs authority shall not make a product available on request.

(5) In the sense of Section 382 (1) (2) of the Tax Code, the person acting as a party or in the performance of the affairs of a person who is subject to Regulation (EEC) No 2913/92, by intentionally or negligently acting in accordance with the provisions of Regulation (EEC) No 2913/92, is acting in a manner which is contrary to the law of the Member

1.

, contrary to Article 76 (2), including in conjunction with Article 77, a supplementary notification shall not be provided,

2.

, contrary to Article 87 (2) of the customs authority, does not make a communication on an event which has occurred after an authorization has been issued and which may have an effect on the maintenance or content of such an event,

3.

contrary to Article 96 (1), second sentence, point (a) or (2), including in conjunction with Article 163 (3), a product shall not, not in accordance with the measures taken by the customs authority for the protection of the health, unchanged or not in time for the office of destination,

4.

Contrary to Article 105, first sentence, an inventory record of a product carried over into the customs warehousing procedure or spent in a free zone of control type II does not lead, not properly or not fully, to the goods,

5.

contrary to Article 170 (2), the goods referred to therein shall not be placed in a free zone of the control type I or a free warehouse, or, contrary to Article 170 (3), at the request of the customs authority, a product which shall be subject to an export charge or other export provisions, shall not report or

6.

, contrary to the first sentence of Article 182 (3) of the customs authority, a communication on the re-export, destruction or destruction of a product does not or does not make it in good time.

(5a) Contrary to the provisions of Section 382 (1) (3) of the Rules of the Tax Code, those who are in breach of Regulation (EEC) No 2913/92 in respect of the duties of a person who is subject to Regulation (EEC) No 2913/92 by intentionally or negligently acting in accordance with Regulation (EEC) No 2913/92 are acting in a manner which is contrary

1.

, contrary to Article 172 (1), second sentence, a communication on the pursuit of an industrial or industrial activity or a service in a free zone or a free warehouse of the customs authority does not or does not make it in good time,

2.

in accordance with the first sentence of Article 176 (1) in conjunction with the second and third sentences, an inventory record of goods in the performance of an activity relating to the storage, processing or purchase or sale of goods in a free zone of the Control type I or a free warehouse shall not, not be correct, complete or not in good time, or

3.

contrary to the first sentence of Article 176 (2), in the case of the transhipment of goods within a free zone of control type I, the documents enabling the goods to be detected shall not be kept at the disposal of the customs authorities.

(6) An administrative offence within the meaning of Article 382 (1) (3) of the Tax Code is to act as a duty or in the performance of the affairs of a subject of Commission Regulation (EEC) No 2454/93 of 2 July 1993. Detailed rules for the implementation of Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. EC No L 253 p. 1, 1994 No 32, 1996 No L 268, p. L 180 p. 34, 1997 No OJ No L 156, p. 59, 1999. 88), as last amended by Commission Regulation (EC) No 214/2007 of 28 February 2007 (OJ L 136, 31.3.2007, p. EU No 6), by intentionally or negligently acting in accordance with Article 803 of Regulation (EEC) No 2454/93, including in conjunction with Article 806 (1) of Regulation (EEC) No 2454/93, a specified indication in an inventory record. (7) Contrary to the provisions of Section 382 (1) (2) of the Tax Code, who is a party or who is responsible for the affairs of a subject of Regulation (EEC) No 2454/93. , by acting intentionally or negligently

1.

, contrary to Article 178 (4), first or second indent, when issuing a customs declaration or, contrary to Article 199 (1), first or second indent, does not provide information, is not correct or not complete when a customs declaration is lodged, or a non-real document,

2.

contrary to Article 219 (1), third sentence, the transport document shall not be presented on request,

3.

, contrary to Article 219 (2) of the office of departure, an export declaration, an application for re-export or any other document having equivalent effect shall not be presented together with the relevant transit declaration,

4.

Contrary to Article 219 (3) of the customs office, the customs authorities shall not submit a document on request for the previous customs procedure,

5.

contrary to Article 266 (1) (a) (i), the first indent of the competent customs authority does not inform the competent customs office of the arrival of a good, not in the prescribed manner or in a timely manner,

6.

contrary to Article 266 (1) (a) (i), second indent, point (ii), second indent, or (c), a product in its accounts shall not be written correctly, in full or in time,

7.

contrary to Article 266 (1) (a) (ii), the first indent of the competent customs authority does not inform the competent customs authority of its intention to release goods for free circulation, not in the prescribed manner or in time,

8.

Contrary to Article 266 (1) (b), the first indent of the competent customs authority does not inform the competent customs authority of its intention to release goods for free circulation, or does not notify it in the prescribed manner,

9.

contrary to Article 266 (1) (b), second indent, a product in its accounts shall not be written correctly or not fully,

10.

, contrary to Article 273 (1), first subparagraph, point (a), of the supervising office, does not make a communication on the arrival of goods at the place designated for that purpose,

11.

contrary to Article 273 (1) (1) (b) in conjunction with the second sentence, does not apply the goods in an inventory record, not correctly or not in the prescribed manner,

12.

contrary to Article 273 (1), first subparagraph, point (c), of the supervising office, a document relating to the transfer of goods to the customs warehousing procedure is not available,

12a.

(dropped)

13.

contrary to Article 359 (1), first sentence, also in conjunction with Article 358 (5), the goods during their transport under the Community transit procedure shall not be covered by the copies of copies 4 and 5 of the transit declaration issued by the office of departure or accompany the transit accompanying document,

14.

contrary to Article 359 (1), second sentence, also in conjunction with Article 358 (5), the office of transit shall not, on presentation of copies No 4 and 5 of the transit declaration or of the transit accompanying document, submit a consignment to the office of transit,

15.

Contrary to Article 359 (2), including in conjunction with Article 358 (5), the transit customs office does not issue a border crossing note in accordance with the model set out in Annex 46,

16.

contrary to Article 360 (1) (a) to (d) or (e), including in conjunction with Article 358 (5),

a)

in the event of a change in the mandatory transport route,

b)

if the closure is not infringed by the carrier during the transport operation,

c)

when the goods are reloaded onto another means of transport, or

d)

if there is an imminent threat of partial or complete unloading of the means of transport,

the copies No 4 and 5 of the transit declaration or the transit accompanying document shall not be marked with a corresponding endorsement or they shall not be presented to the nearest customs authority under the performance of the consignment;

17.

contrary to Article 379 (4), second sentence, in the case of an insufficient reference amount, the office of the guarantee shall not be notified,

18.

, contrary to Article 384 (2) of the certificate, the office of guarantee shall not, not in time or in full, return to the office of guarantee;

19.

contrary to Article 400 (1), second sentence, in conjunction with the first sentence or contrary to Article 912g (3), first sentence, in conjunction with paragraph 2 (b), the provided box of the transit declaration or control copy T5 is not indicated by the indication of the transit day is completed or not with a number,

20.

, contrary to Article 402 (1), a transit declaration is not completed or is not completed in good time,

21.

after the dispatch of the office of departure contrary to Article 402 (3), first sentence, copy No 1 of the transit declaration or, contrary to Article 912g (3), third sentence, the copy of the T5 control copy, together with all the documents on the basis of which the copy of the T5 control copy is the T5 control copy has been issued, not sent or transmitted in good time,

22.

the office of destination shall not, contrary to Article 408 (1) (a), inform the office of destination of multiple quantities, quantities of missiles, defrotations or irregularities in the case of consignments arrived at, or not in time

23.

contrary to Article 408 (1) (b), also in conjunction with Article 358 (5), for the consignments to be dispatched to the office of destination, copies 4 and 5 of the transit declaration or the transit accompanying document are not, or are not, in good time to the office of destination, or not to inform the office of destination of the date of arrival or the condition of the closure, or not to notify it in good time,

24.

(dropped)

25.

, contrary to Article 513, second sentence, after the carriage of goods from one authorization holder to another, does not notify its supervising office or does not notify it in good time,

25a.

contrary to Article 513, sentence 5, in conjunction with Annex 68, Part A, point 2 or part B, point I, point 2, the supervising offices before the commencement of the transport of a product from one holder to another, not from the intended transport ,

26.

, contrary to Article 516, records or, in conjunction with Article 529, stock records shall not be accurate or complete,

27.

, contrary to Article 530 (1), does not make evidence in the stock records, is not correct or does not make it in good time, or

28.

up to 30. (dropped)

31.

Contrary to Article 842 (1), the notification of the destruction or destruction of a product is not reimbursed or reimbursed in good time.

Unofficial table of contents

Section 31 Entry into force

This Regulation shall enter into force on 1 January 1994. Unofficial table of contents

Appendix 1 (to § 14 para. 3, § 27 para. 3 sentence 3)
Coastal area

(Fundstelle: BGBl. I 1993, 2460;
with regard to of the individual amendments. Footnote) The area off the German coast (coastal area) is limited as follows:

I.

in the North Sea:

a)

by the straight line 53 degrees 35 '18" N-Breite, 6 degrees 12' 00" O-length and 53 degrees 51'21" N-Breite, 6 degrees 20 ' 18" O-length,

b)

by the straight line 53 degrees 51'21" N-Breite, 6 degrees 20 '18" O-length and 54 degrees 01'39 " N-Breite, 7 degrees 33' 04" O-length,

c)

by the straight line 54 degrees 01'39 " N-Breite, 7 degrees 33 '04" O-length and 54 degrees 08' 40" N-Breite, 7 degree 52 ' 55" O-length,

d)

by the straight line 54 degrees 08 '40" N-Breite, 7 degrees 52' 55" O-length and 54 degrees 10 '39 " N-Breite, 7 degrees 48' 15" O-length,

e)

by the straight line 54 degrees 10 '39 " N-Breite, 7 degrees 48' 15" O-length and 54 degrees 14 '26" N-Breite, 7 degrees 49' 50" O-length,

f)

by the straight line 54 degrees 14 '26" N-Breite, 7 degrees 49' 50" O-length and 54 degrees 12 '18" N-Breite, 8 degree 07' 54" O-length,

g)

by the straight line 54 degrees 12 '18" N-Breite, 8 degrees 07' 54" O-length and 54 degrees 33 '48" N-Breite, 8 degrees 04' 00" O-length,

h)

by the straight line 54 degrees 33 '48" N-Breite, 8 degrees 04' 00" O-length and 54 degrees 54 '27" N-Breite, 8 degrees 04' 12" O-length,

i)

through the straight line 54 degrees 54 '27" N-Breite, 8 degrees 04' 12" O-length and 55 degrees 03 '45" N-Breite, 8 degree 02' 55" O-length and north to the height of the German-Danish border;

II.

in the Baltic Sea:

a)

through the German-Danish border,

b)

further through the straight line to the point 54 degrees 49 '12" N-Breite, 09 degrees 56' 36 " O-length,

c)

by the straight line 54 degrees 49 '12" N-Breite, 09 degrees 56' 36 " O-length and 54 degrees 46 '12" N-Breite, 10 degree 05' 54" O-length,

d)

by the straight line 54 degrees 46 '12" N-Breite, 10 degrees 05' 54" O-length and 54 degrees 39 '42" N-Breite, 10 degree 09' 00" O-length,

e)

by the straight line 54 degrees 39 '42" N-Breite, 10 degrees 09' 00" O-length and 54 degrees 31'00" N-Breite, 10 degrees 18 ' 24" O-length,

f)

by the straight line 54 degrees 31'00" N-Breite, 10 degrees 18 '24" O-length and 54 degrees 35' 00" N-Breite, 10 degrees 33 ' 24" O-length,

g)

by the straight line 54 degrees 35 '00" N-Breite, 10 degrees 33' 24" O-length and 54 degrees 37 '06" N-Breite, 11 degree 09' 18" O-length,

h)

by the straight line 54 degrees 37 '06" N-Breite, 11 degrees 09' 18" O-length and 54 degrees 31'24 " N-Breite, 11 degrees 26 ' 00" O-length,

i)

by the straight line 54 degrees 31'24 " N-Breite, 11 degrees 26 '00" O-length and 54 degrees 18' 18" N-Breite, 11 degrees 24 ' 18" O-length,

k)

by the straight line 54 degrees 18 '18" N-Breite, 11 degrees 24' 18" O-length and 54 degrees 12 '48" N-Breite, 11 degrees 24' 18" O-length,

l)

by the straight line 54 degrees 12 '48" N-Breite, 11 degrees 24' 18" O-length and 54 degrees 21'10" N-Breite, 11 degrees 48 ' 00" O-length,

m)

by the straight line 54 degrees 21'10" N-Breite, 11 degrees 48 '00" O-length and 54 degrees 21'10" N-Breite, 12 degree 08' 40" O-length,

n)

by the straight line 54 degrees 21'10" N-Breite, 12 degrees 08 '40" O-length and 54 degrees 28' 40" N-Breite, 12 degrees 16 ' 45" O-length,

o)

by the straight line 54 degrees 26 '40 " N-Breite, 12 degrees 16' 45" O-length and 54 degrees 36 '40" N-Breite, 12 degrees 23' 18" O-length,

p)

by the straight line 54 degrees 36 '40 " N-Breite, 12 degrees 23' 18" O-length and 54 degrees 44 ' 02" N-Breite, 12 degree 41'54" O-length,

q)

further at a distance of 12 sm from the base line measured up to the point 54 degrees 26 '34 " N-Breite, 14 degrees 04' 49" O-length,

r)

by the straight line 54 degrees 26 '34 " N-Breite, 14 degrees 04' 49" O-length and 54 degrees 16 '45" N-Breite, 14 degrees 04' 18" O-length,

s)

by the straight line 54 degrees 18 '45" N-Breite, 14 degrees 04' 18" O-length and 54 degrees 14 '25" N-Breite, 14 degrees 10' 12" O-length,

t)

by the straight line 54 degrees 14 '25" N-Breite, 14 degrees 10' 12" O-length and 54 degrees 07 '40" N-Breite, 14 degrees 12' 12" O-length,

u)

by the straight line 54 degrees 07 '40" N-Breite, 14 degrees 12' 12" O-length and 53 degrees 59 '21" N-Breite, 14 degrees 14' 39 " O-length,

v)

by the straight line 53 degrees 59 '21 "N-Breite, 14 degrees 14' 39" O-length and 53 degrees 55 '45" N-Breite, 14 degrees 13' 41" O-length.

Note:
The base line referred to in point (a) shall be determined by the course of the coastline and by the lines of connection between the following points:

1.	Darßer Location	54 degrees 29 ' 00" N-Breite,
		12 degrees 30 ' 48" O-length,
2.	Amber Island (Darßer Ort)	54 degrees 29 ' 27" N-Breite,
		12 degrees 32 ' 06" O-length,
3.	Dornbusch (Island of Hiddensee)	54 degrees 36 ' 28" N-Breite,
		13 ° 08 ' 05" O-length,
4.	Rehbergart	54 degrees 38 ' 42" N-Breite,
		along the coastline to
		13 degrees 13 ' 27" O-length,
5.	Kap Arkona	54 degrees 41'12" N-Breite,
		13 degrees 25 ' 45" O-length,
6.	Ranzow	54 degrees 35 ' 11" N-Breite,
		along the coastline to
		13 degrees 38 ' 21" O-length,
7.	Collimating Location	54 degrees 33 ' 49" N-Breite,
		13 degrees 40 ' 51" O-length,
8.	Nordperd	54 degrees 20 ' 33 " N-Breite,
		13 degrees 46 ' 08" O-length.

Unofficial table of contents

Appendix 2 Customs signs

(Fundstelle: BGBl. 2461; 1994, p. 162;
with regard to of the individual amendments. Footnote) (1) The customs mark shall consist of a white triangular flag with a horizontal black midstripe (3). Auxiliary of the official German edition of the international signal handbook 1969). The flag shall be hoisted on the signal day above the navigating bridge or at the front or rear mast up to the level of the saling. (2) The customs mark shall consist of a white customs duty at night. This light must be at least 1 m, not more than 2 m vertically under the rule 23 of the International Regulations of 1972 for the prevention of collisions at sea (Appendix to § 1 of the Ordination of 13 June 1977 on the Rules of the Sea of 13 June 1977-BGBl. 813)-as amended by Article 4 of the Regulation of 7 December 1994-BGBl. I p. 3744-required tail light. It must be arranged and fitted in such a way that it throws an uninterrupted light over an arc of at least 10, at most 12 compass strokes-5 or 6 hours each, from right-aft to each side of the ship. The light must be visible at a distance of at least 1 sm. Unofficial table of contents

Appendix 3 (to § 28)
Hold and Bordecharacters

(Fundstelle: BGBl. I 1993, p. 2462)

Holding and bording signs for duty boats are, in addition to the blue sparkle on:

1.

on maritime transport routes within the meaning of Section 1 (1) of the Seeschiffahrtstrasse order of 3 May 1971 (BGBl. 641) in the relevant version and in the seaports:

a)

by day: the flag "L" of the international signal book or the sound signal: a short sound, a long tone, two short notes (.-..),

b)

at night: the letter "L" of the International Signal Book, given as a light signal, or the sound signal: a short sound, a long tone, two short notes (.-..),

2.

on inland waters:

a)

by day: the sign of a white stander with the inscription "inch" and underneath a rectangular green flag or the sound signal "Warning": a long sound (-),

b)

at night: the sound signal "Attention": a long sound (-).