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Customs Management Act

Original Language Title: Zollverwaltungsgesetz

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Customs Management Act (Customs Code)

Unofficial table of contents

Customs VG

Date of completion: 21.12.1992

Full quote:

" Customs Administration Act of 21 December 1992 (BGBl. 2125; 1993 I p. 2493), as last amended by Article 2 (4) of the Law of 12 June 2015 (BGBl I). 926).

Status: Last amended by Art. 2 sec. 4 G v. 12.6.2015 I 926

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1994 + + +) 

The G was referred to as Art. 1 d. G 613-7 v. 21.12.1992 I 2125 (ZollRÄndG) adopted by the Bundestag. It's gem. Art. 3 (1) iVm Bek. v. 27.12.1993 I 2493 on 1.1.1994, § § 1, 5 para. 1 and para. 3, § § 10, 12, 14, 15, 16, 19, 25 and 31 para. 1 no. 3 and 4 as well as para. 2 nos. 1, 2, 3 and 6 are in accordance with. Article 3 (2) of the Customs Act entered into force on 1 January 1993.

Part I
Collection of goods traffic

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§ 1 Tasks of the Customs Administration

(1) The movement of goods across the border of the customs territory of the European Communities (customs territory of the Community) and the limits of free zones within the meaning of Article 167 (3) of the Code in conjunction with Article 799 (a) of the Code Customs Code-Implementing Regulation (free zones of control type I) shall be subject to customs supervision within the scope of this Act. Customs supervision shall, in particular, ensure the collection of import duties and export duties, as well as the observance of customs legislation. Import and export duties within the meaning of this Act are the duties regulated in the Customs Code and the import turnover tax and the other excise duties to be levied on imported goods. The customs code within the meaning of this Act is 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 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. Customs Code-Implementing Regulation within the meaning of this Act is Commission 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 the provisions of Council Regulation (EEC) No 2913/92 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 881/2003 of 21 May 2003 (OJ L 327, 31.12.2003, p. EU No 1), as amended. (2) The circulation of goods subject to excise duty over the frontier of the German excise duty survey area is subject to customs supervision. (3) Customs supervision shall also ensure that the goods are subject to the conditions laid down in the Regulation. Compliance with the Community or national provisions prohibiting or restricting the movement of goods in, through and out of the scope of this Act (prohibitions and restrictions). (3a) The transport of cash to the Member State of origin shall be subject to the following conditions: or from the Community shall be transferred to or from the Community, in accordance with Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 October 2005 on the monitoring of cash entering or leaving the Community (OJ L 327, 28.12.2005, p. EU No 9), subject to customs supervision within the scope of this Act. In so far as Regulation (EC) No 1889/2005 refers to national law, the provisions for the supervision of intra-Community cash movements shall apply mutatily to the extent to which no derogation is provided for in this Act. In order to prevent and prosecutable money laundering in accordance with § 261 of the Criminal Code, the financing of terrorism pursuant to Section 89c of the Criminal Code or the financing of a terrorist group pursuant to § 129a, also in connection with § 129b of the Criminal Code. Penal Code, the tax evasion according to § 370 of the Tax Code and the Administrative Offences in accordance with § § 377 to 380 of the Tax Code as well as of the fraud against the social security institutions pursuant to § 263 of the Criminal Code or the abusive use of social benefits pursuant to § 404 (2) (26) of the § § 63 (1) (6) of the Second Book of Social Code, without prejudice to paragraphs 1 to 3 and 4, § § 10 to 12 and § § 209 to 211 of the German Social Code, the placing of cash or equated Payment appropriations in the, from which and by the scope of this Act shall be subject to customs supervision. Means of payment equivalent to cash within the meaning of sentence 3 shall be securities within the meaning of Section 1 (1) of the Depository Act and Section 808 of the Civil Code, cheques, bills of exchange, precious metals and precious stones and electronic money as defined in § 1 Article 14 of the Banking Act. (3b) The Federal Ministry of Finance, in agreement with the Federal Ministry of the Interior, may entrust officials of the Federal Police with the tasks of the customs administration referred to in paragraph 3a sentence 3 in the performance of tasks of the Federal Police. Federal police. The Federal Ministry of Finance may, in agreement with the competent supreme state authority, entrust police officers of the states of Bavaria, Bremen and Hamburg with the task of carrying out duties of the customs administration in accordance with the third sentence of paragraph 3a, in so far as the country (3c) In agreement with the Federal Government, duties of the border police service within the meaning of Article 2 (1) of the Federal Police Act are carried out with its own forces. (3c) The customs authorities have independent of their competence pursuant to Section 208 (1) of the Federal Police Act. Tax Code on the tasks of internationally organised money laundering as well as in (4) In addition, the customs administration shall carry out the tasks of the customs authorities, in the case of offences relating to economic activity with economic areas outside the scope of the law. that are assigned to it by other legislation. Unofficial table of contents

§ 2 Transport routes

(1) In the scope of this Act, goods may only be transferred to or from the customs territory of the Community on customs roads (paragraph 4) and into or out of the free zones of control type I. This does not apply to public rail transport and air transport. (2) Air-borne vehicles may only land on a customs airfield, fly out only from one of them. (3) Only vehicles that enter the airport shall be allowed to enter the airport. Putting out customs duties, passing out of them only from those. Watercraft may not communicate with other vehicles or with the country without customs authorization on the customs road. (4) Customs roads are country roads, waterways, piping and other means of transport on which goods are to be found in or from the customs territory of the Community and into or out of the free zones of control type I. The Federal Ministry of Finance may, by means of a decree-law, to the extent that bans and restrictions do not stand in the way of the facilitation of transport, shall be subject to the public announcement of the provisions of the Regulation. Exceptions to paragraphs 1, 2 and 3 allow and in so doing determine that in individual cases exceptions can also be allowed in administrative channels. (6) The Federal Ministry of Finance may be subject to legal regulation under the conditions laid down in Article 38. Article 38 (4) of the Code Exceptions to the provisions of Article 38 (1) (a) of the Code shall provide for goods to be transferred to the customs territory of the Community to be transported to the customs office designated by the customs authorities or to another place designated or approved by those authorities. Unofficial table of contents

§ 3 Time limitation of import and export

(1) Goods to be transported on customs roads may only be brought into or out of the customs territory of the Community and into or out of the free zones of control type I during the opening hours of the competent customs offices. (2) From the The restrictions laid down in paragraph 1 shall be exempted from maritime transport, postal services, travel, scheduled passenger transport by inland waterways and public transport by road. In addition, the main customs office responsible may allow further exemptions and facilities where circumstances so require and where the possibility of customs supervision is not affected thereby. Unofficial table of contents

§ 4 Geating

(1) The position shall be effected within the opening hours (§ 18) at the place of office of the competent customs office or at the place it is admitted by. (2) The Federal Ministry of Finance may facilitate the transport by In the cases referred to in the Customs Code and in other Community legislation, the Regulation provides for exceptions to the obligation to give or facilitate the provision of such a position. It can be determined that in individual cases exceptions can be allowed in administrative procedures, where prohibitions and restrictions do not conflict. Unofficial table of contents

Section 5 Special provisions for postal consignments

(1) Insofar as postal items are not already to be submitted in accordance with the customs code and other provisions of Community law, Deutsche Post AG shall submit consignments to the competent customs office for verification, in the case of which there is sufficient there are actual indications that goods are brought into or out of the scope of this Act in contravention of an import, transit or export ban. The letter and postal secrecy pursuant to Article 10 of the Basic Law shall be restricted for the purposes of the presentation and for the presentation of other consignments. (2) Deutsche Post AG shall have the power to apply to goods carried by it, which shall be subject to the provisions of the Customs Code. (3) Section 46 (3), first sentence, of the Law on Administrative Offences shall not be affected by this provision.

Part II
Obtaining a customs-approved treatment

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§ 6 Customs Tariff

(1) The Customs Tariff includes the acts referred to in Article 20 of the Code, as well as the Customs Tariff Regulation of 24 September 1986 (BGBl. II p. 896) as amended. (2) The Federal Ministry of Finance may, in so far as a German customs tariff authority still exists, by agreement with the Federal Ministry responsible for the relevant sector by means of a legal regulation
1.
, for economic reasons, in particular in order to fulfil international contractual obligations, customs duties of the Customs Tariff shall be reduced or cancelled;
2.
amend the customs tariff to the extent that:
a)
in the case of the Federal Republic of Germany as a result of the Treaties establishing the European Communities, the Accession Treaties and the Treaties amending, extending, supplementing or implementing them or establishing a customs union, or the free trade area or, on the basis of acts based thereon, from institutions of the European Communities;
b)
in order to speed up the achievement of the objectives of the contracts referred to in point (a), if it is ensured that the other Member States of the European Communities implement appropriate tariff amendments;
c)
the Federal Republic of Germany is entitled to fix tariff quotas in accordance with the Treaties referred to in point (a) and in accordance with the acts adopted by the institutions of the European Communities in accordance with the Treaties referred to above.
(3) The Federal Ministry of Finance may, in so far as a German customs tariff authority still exists, amend the Customs Tariff to this extent by means of a legal regulation,
1.
as the Federal Republic of Germany in accordance with the Treaties referred to in paragraph 2 (2) (a), on the basis of such acts by the institutions of the European Communities or on the basis of decisions of the representatives of the Council meeting within the Council, Governments of the Member States are obliged to do so;
2.
in respect of the implementation of contracts concluded by the Member States of the European Communities or by those Communities with other States, and by decisions on the accelerated implementation of the objectives of the Contracts are required;
3.
as the Federal Republic of Germany, in accordance with the Treaties referred to in paragraph 2 (2) (a) and (2), on the basis of acts adopted by the institutions of the European Communities or on the basis of decisions adopted by the Council in the Council The representatives of the governments of the Member States shall be obliged to fix tariff quotas.
(4) In the case of changes in tariff rates referred to in paragraphs 2 and 3, rates of duty to be lowered shall be reduced to full figures and shall be rounded up to full figures. (5) The Federal Ministry of Finance may, insofar as a German customs tariff still exists, for international unification or for other customs reasons, the scheme of the customs tariff, including the general provisions, shall be amended by means of a decree without the duty or duty rate, or to change the customs clearance for the goods concerned. (6) The Federal Ministry of the Finance may amend the Customs Tariff by means of a regulation in so far as the Federal Republic of Germany, by reason of acts adopted by the institutions of the European Communities, acting directly in all the Member States, changes or supplements to the Common customs tariff is required or authorized to adopt implementing provisions. (7) (8) The Federal Ministry of Finance regulates by means of law the responsibility of the services of the Customs Administration for the grant of the of binding tariff information and of binding Information provided by the Chambers of Commerce and Industry for the purpose of issuing proof of origin for the purposes of issuing proof of origin, Article 12 of the Code of Origin on the determination of non-preferential trade Origin of goods which are wholly obtained or manufactured or processed in the European Community. This does not apply to goods for which there are common market organisations according to which the granting of benefits depends on the determination of origin. Unofficial table of contents

Section 7 Non-acceptance of the customs declaration

Without prejudice to the customs code and other provisions of Community law, the customs office shall refuse acceptance of the customs declaration if:
1.
the customs office is not competent to do so,
2.
the conditions for the application for the customs treatment requested are not available, or
3.
prohibitions and restrictions.
(2) The customs office may refuse the acceptance of the customs declaration if:
1.
it does not have local competence,
2.
the regulations concerning the place of office or the opening hours (§ 18) have not been complied with.
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§ 8 Nemasity safeguard

To the extent necessary to ensure the security (Article 72 of the Customs Code), the person concerned shall be responsible for the customs clearance of rooms, means of transport and containers which are to be sealed in order to bear the costs of such operations. It shall also apply to its costs of packing and goods the equipment for the application of the equipment and to provide samples, illustrations or descriptions of goods free of charge if they are used as a means of being used for the use of a means of indenticiation. are required. Unofficial table of contents

§ 9 Customs treatment on the premises of certain undertakings

(1) Where the customs treatment of the movement of persons or goods is carried out on the premises or on a means of transport of a company used for public transport or for the purpose of public goods turnover, the relationship shall apply to the relationship between the between the customs authorities and the undertaking, paragraphs 2 to 5. (2) The undertaking shall provide the necessary facilities, in particular ramps, storage spaces and places, bridges, service rooms, weighing and testing facilities, parking spaces for the Service vehicles and motor vehicles of the customs staff at their disposal and keeps them in good condition. The customs administration shall pay the company its self-cost on request, provided that it does not require these facilities anyway. To the extent that an effort goes beyond the level that is customary for customs-based facilities, it shall not be remunerated. If the market price is less than the cost of the cost, it will be reimbursed. (3) The customs administration may require the company to provide further services relating to the customs treatment of the goods carried or killed by it, and to the customs authorities responsible for the treatment of the goods. be able to be adorned according to the circumstances. The company can demand compensation for its self-expenses. (4) A flat-rate fee may be agreed for the remuneration to be paid by the customs administration. In all other cases, the settlement of the remuneration requested in accordance with the preceding paragraphs shall be carried out in a verifiable manner. The company shall have the necessary documents available to the customs administration on request. (4a) The company shall have the necessary documents.
1.
to allow customs officers, in order to carry out their duties, to enter the facilities and means of transport referred to in paragraph 2, free of charge,
2.
carrying them free of charge in order to carry out their duties;
3.
to communicate to the customs authorities responsible for carrying out the tasks, in good time and free of charge, the driving and flight plans and the actual movements of the transport system.
(5) The Federal Transport Administration shall be deemed to be a company within the meaning of the preceding paragraphs.

Part III
Powers of customs administration

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Section 10 Customs supervision

(1) Without prejudice to § § 209 to 211 of the Tax Code, the staff of the Customs Administration may hold persons and means of transport for the purpose of carrying out the tasks referred to in § 1 in the border area (Section 14 (1)). At the request of the customs staff, the person requested to hold the holding shall be left to stand and be expel. Leaders of means of transport shall, at their request, have to submit and submit the transport documents. They shall also, on request, allow the customs staff to arrive on board and on board. Baggage, means of transport and their cargo may be checked in place or in any other appropriate place to establish compliance with the customs regulations. The persons concerned must, on request, indicate the origin of the goods, carry out the removal of the samples free of charge and provide the necessary assistance in the circumstances. (2) For local and temporary checks outside the Community, (1) where there is reason to believe that goods which are subject to customs supervision in accordance with Community customs legislation or to that law are carried on by persons or in means of transport. (3) Persons may, in the presence of sufficient actual evidence, be able to ensure that they shall carry goods which are subject to customs supervision in accordance with Community customs law or to this law, and shall be stopped and physically searched at a place suitable for this purpose. If the physical search may infringe the feeling of shame, it shall be transferred to one or one customs agent of the same sex. If there is sufficient real evidence that the persons held have hidden weapons in or under their clothing, they can be searched on the spot. (3a) In the context of the collection of goods traffic, it can be overhauled. shall be examined at the place where the goods have been established, whether non-Community goods have been imported, or whether the obligation to provide a framework has been fully met. If necessary facilities are not available at the place of office or any other place approved for use, the next suitable location may be determined for the overhaul. The framework subject has to allow the overhaul. In doing so, he or she shall be required to provide the necessary assistance in accordance with customs duties, either by himself or by others, at his expense and at risk. It shall indicate, at the request of the goods concerned, hard-to-find places to accommodate goods, as well as descriptions of the means of transport, lists of equipment and spare parts, and other documents relating to the means of transport. (5) The basic right to liberty of the person, the letter and postal secrecy, as well as the fundamental right to the right of the person to be transported shall be allowed to open and check the consignments submitted in accordance with § 5 (1). The inviolability of the apartment (Article 2 (2), Article 10 and Article 13 (1) of the Basic Law) shall be restricted in accordance with the provisions of paragraphs 1 to 4. Unofficial table of contents

§ 11 Data transfer abroad as well as to over-or inter-governmental agencies

(1) Customs administration services carrying out the tasks referred to in § 1 may be subject to customs, police, judicial and administrative authorities as well as to other public authorities of other States responsible for the prevention or prosecution of criminal offences, and -transmitting personal data, where necessary, between national and national authorities involved in the prevention or prosecution of criminal offences
1.
for the performance of a task assigned to them under this Law,
2.
for the prosecution of criminal offences and for the enforcement of criminal penalties in accordance with the provisions on international legal assistance in criminal matters or the provisions on cooperation with the International Criminal Court, or
3.
to avert a significant risk to public security in the individual case.
The same shall apply where there is evidence that criminal offences are to be committed. (2) The services referred to in paragraph 1 shall be responsible for the admissibility of the transmission; they shall be responsible for transmitting and transmitting information. to record their occasion. The third party to whom it is transmitted must be informed that the data may only be used for the purpose to which it has been transmitted. It shall also be notified to him of the date of the deletion. The transfer of personal data is not required, insofar as there is reason to believe that it would be in breach of the purpose of a German law. The transfer of personal data shall not, insofar as, also taking into account the special public interest in the transmission of data, outweigh the legitimate interests of the data subject on a case-by-case basis. The legitimate interests of the data subject also include the existence of a reasonable level of data protection in the recipient country. The protection worthy interests of the data subject can also be safeguarded by ensuring that the recipient State or the receiving national or national body guarantees adequate protection of the data transmitted on a case-by-case basis. (3) § 3 Article 11 (6) of the Customs Obligations Service Act shall apply to § § 11 to 11b. Unofficial table of contents

Section 11a Transfer of personal data to Member States of the European Union

(1) The services referred to in Article 11 (1), first sentence, of a Member State of the European Union may be subject to a request from a police authority or other public body of a Member State of the European Union responsible for the prevention and prosecution of criminal offences. -transfer personal data for the purpose of the prevention of criminal offences. The transmission of such data shall be subject to the rules on the transmission of data in the national domain. (2) The transfer of personal data referred to in paragraph 1 shall be admissible only if the request has at least the following information: contains:
1.
the name and address of the applicant authority,
2.
the name of the offence for which the data are required to be contravened;
3.
the description of the facts on which the request is based,
4.
the designation of the purpose for which the data will be requested,
5.
the relationship between the purpose for which the information or findings are requested and the person to whom this information relates,
6.
details of the identity of the person concerned, provided that the request relates to a known person; and
7.
Reasons for the assumption that relevant information and findings are available in Germany.
The services of the Customs Administration referred to in Article 11 (1), first sentence, may also, without request, provide personal data to a police authority or any other public body responsible for the prevention and prosecution of criminal offences. Member States of the European Union shall, in individual cases, transmit the risk of committing an offence within the meaning of Article 2 (2) of Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the Surrender procedures between Member States (OJ C 327, 1), which was last amended by Framework Decision 2009 /299/JHA (OJ L 327, 18.12.2009, p. 24), and there is concrete evidence that the transmission of such personal data could contribute to preventing such a crime. The transmission of such data shall be subject to the rules on the transmission of data in the national field. (4) The data transmission referred to in paragraphs 1 and 3 shall also be subject to the following conditions:
1.
this would impair the essential security interests of the federal or state governments,
2.
the transmission of data to the principles set out in Article 6 of the Treaty on European Union would be contrary to the principles laid down in Article 6 of the Treaty,
3.
the data to be transmitted does not exist in the requested authority and can only be obtained by the taking of coercive measures; or
4.
the transmission of the data would be disproportionate or the data is not necessary for the purposes for which it is to be transmitted.
(5) In addition, the data transmission referred to in paragraphs 1 and 3 may also be subject to the following conditions:
1.
the data to be transmitted are not available for the services of the customs administration referred to in Article 11 (1), first sentence, but can be obtained without the taking of coercive measures,
2.
This would endanger the success of an ongoing investigation or limb, life or freedom of a person, or
3.
the offence to which the data are to be transmitted shall be punishable under German law with a maximum term of imprisonment of a maximum of one year or less.
(6) The admissibility of the transfer of personal data by the departments of the Customs Administration referred to in Article 11 (1) sentence 1 to a police authority or other public authorities responsible for the prevention and prosecution of criminal offences A Member State of the European Union shall remain unaffected on the basis of Section 11 or of special agreements under international law. (7) As a police authority or other public authorities responsible for the prevention and prosecution of criminal offences, The position of a Member State of the European Union within the meaning of paragraphs 1 and 3 shall apply: any body established by that State in accordance with Article 2 (a) of the Council Framework Decision 2006 /960/JHA of 18 December 2006 on the simplification of the exchange of information and intelligence between the law enforcement authorities of the Member States of the European Union 26). (8) Paragraphs 1 to 7 shall also apply to the transmission of personal data to police authorities or to other persons responsible for the prevention and prosecution of criminal offences. competent public authorities of a Schengen-Associated State within the meaning of Article 91 (3) of the Law on International Mutual Assistance in Criminal Matters. Unofficial table of contents

Section 11b Use of data transmitted in accordance with Council Framework Decision 2006 /960/JHA

(1) Data submitted pursuant to Framework Decision 2006 /960/JHA to the services of the Customs Administration referred to in Article 11 (1), first sentence, may only be used for the purposes for which they have been transmitted or for the purpose of repleting a present and significant risk to public safety. For a different purpose or as evidence in a judicial proceeding, they may only be used if the overruling state has consented to it. (2) The services of the Customs Administration referred to in Article 11 (1), first sentence, of the Customs Administration shall give the authorities to the competent State at its request for the purposes of the Data protection control Information on how the transmitted data was used. Unofficial table of contents

§ 12 Forwarding of power

Where there is sufficient evidence of actual evidence of customs surveillance to ensure that goods are brought into or out of the scope of this Act in breach of an import, transit or export ban, and shall If it is not invalidated by verification, the goods and the administrative procedures relating thereto shall be subject to other legal provisions of the Public Prosecutor's Office or, if only punishings are considered to be an administrative offence, the goods and the administrative procedures shall be subject to the following conditions: the administrative authority responsible for the prosecution and prosecution . In the case of postal items, this shall apply only if there is sufficient actual evidence of a criminal offence. The letter and postal secrecy referred to in Article 10 of the Basic Law shall be restricted in accordance with the provisions of sentences 1 and 2. Unofficial table of contents

Section 12a Monitoring of cross-border cash flows

(1) The rules laid down in Article 3 of Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 June 2005 October 2005 on the monitoring of cash entering or leaving the Community (OJ L 327, 28.12.2005, p. EU No 9), the required notification must be made in writing at the time of entry or departure. § § 2 and 4 apply accordingly. (2) At the request of the customs staff, persons have cash or equivalent means of payment worth 10 000 euros or more, which they spend in, out of, or through the scope of this law or to indicate the nature, number and value of the transport, and to indicate the origin, the economically authorized person and the intended use. Institutions within the meaning of § 2 (1) No. 1 to 6 of the Money Laundering Act of 13 August 2008 (BGBl. 1690), as amended, and their agents shall be exempted from the obligations laid down in the first sentence. (3) In order to determine the facts referred to in paragraphs 1 and 2, the customs officers shall have the powers pursuant to § 10. In the area of borders with other Member States of the European Union, Article 10 (1) shall apply. Where it is necessary to determine the facts, the customs authorities may collect personal data in the case of non-public bodies, in so far as the declaration of facts by the person concerned does not lead to the objective or would be hopeless. (4) The Customs officials may, where there is reason to believe that cash or equivalent means of payment are spent for the purpose of money laundering, the cash or the equivalent means of payment until the end of the third working day after the date of expiry of the To be found and to be held in customs custody, to the origin or to the to uncover the intended use. If the third working day falls on a Saturday, the deadline shall expire at the end of the next working day. This period may be extended once up to one month by decision of a judge. A formal notice shall suffice to make the decision. The judge shall be responsible for the District Court in whose district the freezing order has been made. The competent law enforcement authorities shall be immediately informed of the freezing order. (4a) Paragraph 4 shall apply mutatily if there is reason to believe that cash or equivalent means of payment for the purposes of terrorist financing in accordance with § 89c of the Criminal Code or the financing of a terrorist group pursuant to § 129a, also in conjunction with Section 129b of the Criminal Code. This is usually the case, in particular, where cash or equivalent means of payment are in the possession or ownership of natural or legal persons or non-legal persons associations whose name is on a list after
a)
Article 1 (4) of Council Common Position 2001 /931/CFSP of 27 December 2001 on the application of specific measures to combat terrorism (OJ L 327, 30.12.2001, p. EC No OJ L 344, p. 93);
b)
Article 2 (1) of Council Regulation (EC) No 881/2002 of 27 May 2002 on the application of certain specific restrictive measures directed against certain persons and entities operating with Osama bin Laden, the Al-Qaida network and the Taliban in , and repealing Council Regulation (EC) No 467/2001 prohibiting the export of certain goods and services to Afghanistan, the extension of the flight ban and the freezing of funds and other Financial resources relating to the Taliban of Afghanistan (OJ C 327, 28. EC No L 139 p. 9)
, unless a derogation has been granted by the competent national authorities pursuant to Article 5 (2) (1) of Council Regulation (EC) No 2580/2001 of 27 December 2001 on specific, against Specific restrictive measures to combat terrorism directed at certain persons and entities (OJ C 327, 28.4.2002 EC No 70), as amended or in accordance with Article 2a of Regulation (EC) No 881/2002. (5) The competent customs authorities may, as far as is necessary for the performance of their duties pursuant to Article 1 (3a) and paragraphs 1 to 4a is to collect, process and use personal data. The collection, processing and use of other data which are not directly related to the cross-border circulation of cash or equivalent means of payment shall only be permitted, in so far as facts are referred to in Article 1 (3a) of this Regulation. (a) the infringement referred to in the third paragraph or paragraph 4a. The customs authorities may collect such data to the competent law enforcement authorities and to the managing authority pursuant to Article 31a (4) and Section 31b (3), the competent authorities pursuant to Article 31a (1) (1) (b) (b), double letter bb of the tax code. Social security institutions and the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht), to the extent that this is necessary for the performance of their tasks or that of the recipient. The transfer of personal data to other financial authorities shall be permitted where their knowledge may be of importance for carrying out
1.
an administrative procedure in tax matters,
2.
of criminal proceedings for a tax criminal offence,
3.
a fine of a fine for a non-administrative offence; or
4.
an administrative procedure for unauthorised financial transfer services.
(6) For disputes arising from the measures referred to in paragraphs 2, 3, 4 sentence 1, paragraph 4a, sentence 1 and paragraph 5, the financial right shall be given. Unofficial table of contents

Section 12b Powers of customs authorities in the pursuit of international organised money laundering

The customs authorities and their officials shall have the same rights and obligations as the authorities and officers of the police service in accordance with the provisions of the Code of Criminal Procedure in the performance of their duties in accordance with Section 1 (3c); their officials shall be: Investigators of the prosecutor's office. Unofficial table of contents

Section 12c Officials of the Federal Police under the jurisdiction of the Customs Administration

If officials of the Federal Police and the police force of the Länder perform tasks in accordance with Section 1 (3b), they shall have the same powers as the officials of the customs administration. Their measures shall be considered as a measure of customs administration. The Federal Ministry of Finance and the subordinated customs services are exercising their professional supervision in this respect. Unofficial table of contents

Section 13 Recovery of goods

(1) Insofar as the customs code and other provisions of Community law lay down that goods may be sold by the customs authorities, they may be subject to customs clearance by means of the removal or the prohibition of disposal. The provisions of the tax code on the recovery of paved goods shall apply mutamutandis. The prohibitions and restrictions must be observed. The parties are to be heard before the divestment. The arrangement and time and place of the sale shall be communicated to them, as far as possible. The goods sold shall be handed over to the transferee after they have been granted a customs-approved treatment. (2) In the context of Article 56 of the Code, goods which have been temporarily stored may be sold by the customs authorities if they are spoioned by the customs authorities. or a substantial reduction in their value, or their storage, care or maintenance disproportionately costs, or is disproportionately difficult. Paragraph 1 shall apply. (3) Goods which cannot be sold under paragraphs 1 or 2 may be destroyed.

Part IV
Rules applicable to land and buildings in the near-border area

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Section 14 Borderline Area

(1) The area bordering on the border shall cover the German part of the Community's customs border, up to a depth of 30 kilometres, from the external boundary of the customs territory of the Community up to a depth of 50 kilometres. The Federal Ministry of Finance is authorized to extend the area close to the border in order to safeguard customs duties by means of a legal regulation, to the extent that the customs supervision so requires. (2) Customs agents may use land in the near-border area Exception of buildings enter and drive. The main customs office may require land owners and landowners to release a border path, to set up passages or transitions or to bridge water ditches at peaceful locations. In addition, the main customs office can set up or improve border paths, passages, transitions or bridges at its own expense. (3) The Federal Ministry of Finance can provide access to the border near the border by means of a legal regulation to secure customs issues.
1.
prohibit or restrict the sale and purchase of goods in the travel industry;
2.
order that grazing livestock be marked and kept on its stock book.
The Federal Ministry of Finance can transfer the authorization to the main offices by means of a decree law. (4) The Federal Ministry of Finance may, in order to safeguard customs duties, by means of legal regulation, inland waters, which from outside the customs territory of the Community shall be accessible to water, its islands and shore, customs airfields, aerodromes authorised by traffic and the area situated around the free zones of control type I in an area for effective surveillance , subject to the necessary extension of the border control. Paragraphs 2 and 3 as well as § 10 (1) and § 15 (5) apply mutas to such a territory. Unofficial table of contents

§ 15 plots and buildings close to the border, on free zone borders and on airfields

(1) Builts may be constructed or modified within a distance of 100 metres, in places with a closed construction of 50 metres, from the German part of the customs border of the Community only with the agreement of the main customs office. The distance is determined by inland waters from the shore, on the coast from the beach line. The condition of land may only be changed within this terrain with the agreement of the main customs office, if the change goes beyond the usual management. The agreement can be denied if the security of customs duties is threatened. If construction works or changes have been carried out without the agreement of the main customs office, the main customs office may require the former condition to be restored. In the case of buildings and floating installations close to the customs border of the Community, the main customs office may at any time arrange window grilles, door locks or other special safety devices. (2) The main customs office may, in individual cases, be the use of land by persons who do not live there shall be restricted in the off-road area referred to in paragraph 1 where this is necessary for customs supervision. The customs authorities may, at their own expense, set up land in this area at their own expense, obstructing barriers, shelters, access routes and similar installations, impeding the illicit movement of goods via the customs border, or better monitoring (3) facilities at customs airfields (§ 2 para. 2) and airports authorised by traffic are, in so far as they endanger the safety of customs duties, to be removed from the main customs office or with appropriate equipment (4) With regard to the free zones of control type I paragraphs 1 and 2 shall apply with the proviso that the distance from free zone limitation shall be three metres. (5) Compensation shall not be granted in the cases referred to in paragraphs 1 to 4. If a person suffers damage by means of a measure pursuant to § 14 (2) sentence 1 and 2, he/she shall be granted an appropriate compensation. § § 328 to 335 of the Tax Code shall apply mutatis mutinally for orders of the main customs office in accordance with Section 14 (2) and paragraphs 1 to 3. (6) Paragraphs 1 and 2 shall not apply to military installations and training places of the Bundeswehr or the troops of allied States. and for installations of the Federal Railways. Unofficial table of contents

§ 16 Enpropriation

(1) The expropriation shall be permissible for the construction of customs structures in the area close to the border (Section 14 (1)). (2) For expropriations pursuant to paragraph 1, § 2 and the second and third parts as well as § § 67, 68, 71, 73 and 74 of the land procurement law shall apply in the Federal Law Gazans Part III, outline number 54-3, published adjusted version sensual.

Part V
Customs administration, side-by-side duties

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Section 17 Customs authorities and customs offices, border inspection services

(1) The organisational structure of the customs administration shall be determined in accordance with the Finance Management Act of 30 August 1971 (BGBl. 1426, 1427), as amended. (2) Customs administration services are customs authorities within the meaning of Article 4 (3) of the Customs Code. The main offices and their services are customs offices within the meaning of Article 4 (4) of the Customs Code. (3) The Federal Ministry of Finance may, by means of a regulation, lay down the powers of the main offices and their departments. (4) The The border inspection service of the customs administration ensures, without prejudice to other statutory provisions, in particular the German part of the border of the customs territory of the Community and supervises the area close to the border (section 14 (1)) as well as the other of the border control Subject areas (Section 14 (4)). The border inspection service of the customs administration shall include all customs officials, including the staff of the water customs service, who are active in the area of border inspection. Unofficial table of contents

§ 17a Central Office for Risk Analysis

The services of the customs administration, in particular the customs clearance and examination service, are assisted in their task perception by a central office through an automation-based system of risk analysis. The Federal Ministry of Finance determines the specific tasks of the Central Office within the scope of § 1, its registered office as well as its organisation and equipment. Unofficial table of contents

§ 18 Opening hours and places of office

The opening hours of the customs offices and their places of office shall be announced by means of a notice at the customs offices. The office of office of the customs office may be used only for the purpose of carrying out customs duties and only for the duration of the customs office. The same applies to the places which are particularly marked for the adoption of the above measures. Unofficial table of contents

§ 19 Beistand

(1) The Federal Ministry of Finance may transfer the federal railways by means of a legislative decree to facilitate the transport of the Territories. The exceptions to this are the remission of tax assessments. This also applies to the federal administration responsible for mutual assistance in accordance with Section 111 (1) of the German Tax Code, provided that they carry out these tasks by federal officials. (2) The administrations and companies referred to in paragraph 1 and those referred to in Article 111 (4) of the German Federal Government's The customs authorities shall provide assistance to customs authorities at customs supervision and in the customs treatment of the movement of persons and goods to which their bodies are responsible, in particular:
1.
carry out free of charge the customs staff responsible for the customs supervision of their transport and allow them free access to their installations,
2.
inform the relevant customs authorities of the travel plans and schedules, including their changes to the traffic across the border, in good time and free of charge.
(3) The administrations and undertakings referred to in paragraph 2 shall, at the request of the principal customs office, not, at the request of the principal customs office, be excluded from any direction to which those authorities and undertakings have been convicted of a tax offence or of a tax lawnity. the customs supervision shall be extended.

Part VI
Special provisions for free zones and other parts of the Territory

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§ 20 Free zones

(1) Free zones (Article 166 of the Customs Code) shall be those which exist at the date of the entry into force of this Act. The establishment of new free zones requires a federal law. The Federal Ministry of Finance can amend the control type of existing free zones (Article 166 of the Customs Code in conjunction with Article 799 of the Customs Code-Implementing Regulation) by administrative act. (2) The Federal Ministry of Finance may contribute to the Adaptation to economic requirements or to the simplification of customs supervision by means of a regulation change the course of a free zone border, provided that the essential stock of the free zone is not affected. Unofficial table of contents

Section 21 Personal restrictions

Persons may live in free zones only with special permission of the main customs office. Permission shall be granted if customs duties are not preclude. Unofficial table of contents

Section 22 Builts in free zones

Buildings may be constructed in free zones only with the consent of the main customs office, substantially modified or otherwise used in their design. The agreement can be denied if the security of customs duties is threatened. If construction works have been carried out without the agreement of the main customs office, the main customs office may require the former condition to be restored. The restrictions do not apply to federal, state and local structures; however, the construction plans must be sent to the main customs office not later than one month before the start of construction. Unofficial table of contents

Section 23 Monitoring of free zones of control type I

The Federal Ministry of Finance can determine the limitations of free zones of the control type I, in particular for the design of the fenestration, which can be determined by legal regulation without the consent of the Federal Council. Unofficial table of contents

Section 24 Helgoland

(1) In accordance with Article 38 (3) of the Code, a customs office shall be established on the island of Heligoland to act in accordance with the rules in force in the customs territory of the Community. (2) In Helgoland, the transport, storage, processing and processing of such goods may be carried out on Helgoland's territory. The use of non-Community goods and trade is to be limited in individual cases where it requires customs supervision. Under the same conditions, establishments transporting, processing, processing, using or trading non-Community goods or untaxed Community goods may be placed under the supervision of customs authorities, and the (3) § § 328 to 335 of the German Tax Code apply to the prohibitions, restrictions and security measures applicable to Helgoland.

Part VII
Other provisions

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Section 25 Restrictions on the movement of goods

(1) The trade in non-Community goods or untaxed goods, intended for use as a ship and travel requirement, may only be operated with the written permission of the main customs office. The Federal Ministry of Finance may, in order to secure the customs duties by means of a regulation, be entitled to charge and purchase non-interest-bearing or untaxed goods as a ship. and restrict travel requirements or prohibit them for certain cases. Unofficial table of contents

§ 26 Shipment

(1) In so far as the Customs Code or other Community legislation provides for the power to grant facilities or simplified procedures under the Community transit procedure, the Federal Ministry of Finance shall be entitled to: (2) The Federal Ministry of Finance is authorized to enter into force under the provisions of Article 97 (2) (a) of the Code in the scope of this Act by means of a legal regulation, and supplementary Procedural rules for the implementation of these agreements . Unofficial table of contents

Section 27 Levy on flat-rate compensation

(1) The Federal Ministry of Finance may, by means of a legal regulation for goods not intended for trade or for commercial use, fix flat rates of charges applicable to the retribution of import duties, which shall be applied if the (2) Paragraph 1 does not apply to import duties on which the countries adjoin the countries.

Part VIII
Other appropriations

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Section 28 Legal Regulations for procedural arrangements

(1) The Federal Ministry of Finance is hereby authorized, in order to ensure the security of customs duties by means of a regulation, to determine the obligations laid down by this Act and to carry out the procedure for customs supervision in or out of the customs territory (2) The Federal Ministry of Finance is authorized to enter into international customs conventions by means of a legislative decree, or by means of a declaration by the Federal Ministry of Finance. -the temporary importation of certain goods, Means of transport to enter into force the carriage of goods under customs closure, other customs procedures or the harmonization and simplification of customs formalities. (3) (omitted) Unofficial table of contents

Section 29 Legal order authorization for the arrangement of non-tariff-free customs

(1) The Federal Ministry of Finance may, by means of a legal regulation,
1.
as far as the right of the European Communities so provides, to order customs clearance
a)
in respect of goods returning to the rest of the customs territory of the Community from a newly acceded Member State of the European Community within the scope of this Act,
b)
for goods, which are in-flight requirements for ships, aircraft and international trains,
c)
for goods belonging to the usual equipment of military units, if carried by a troop unit, a single ship or aircraft, and for defence equipment intended for the implementation of inter-governmental Community programmes shall be used,
d)
in the case of goods in the personal luggage of travellers who are intended for the personal consumption or consumption of them or the members of their household or as a gift,
e)
under the condition of reciprocity in respect of goods for which customs duty is not levied in accordance with the rules of the intergovernmental procedure,
2.
restrict the exemption of customs duties in order to protect the economic operators concerned, in so far as the law of the European Communities provides for this.
(2) The Federal Ministry of Finance may, in the cases referred to in paragraph 1, make the exemption from customs duty conditional on the fact that certain proofs are carried out at certain points in time and that the goods are subject to the customs supervision of the recipient (3) The Federal Government may, by means of a legal regulation, exclude or restrict the benefits referred to in point 1 (a) to (d) of paragraph 1 (a) to (d) from countries which do not grant reciprocity. Unofficial table of contents

Section 30 Legal order authority for the arrangement of non-tariff-free customs duties for the promotion of air and shipping

The Federal Ministry of Finance may, in order to promote aeronautics and shipping by means of a regulation, exempt operating substances from customs duty in other cases other than those laid down in § 29, if they are subject to customs supervision for aircraft or Ships are used.

Part IX
Tax irregularities, tax offences and tax irregularities in the travel sector

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Section 31 Rules of tax avoidance

(1) In the sense of Section 382 (1) (1) of the Tax Code, the person who intentionally or negligently acts in accordance with the law
1.
Contrary to § 2 (1) sentence 1, the goods are imported or exported outside a customs road, contrary to § 2 (2) of a customs airfield, or is deposited, contrary to § 2 (3) sentence 1, outside a customs duty station, or is deposited or Contrary to Article 2 (3), second sentence, on a customs road with other vehicles or in connection with the country,
2.
, contrary to § 3 (1), goods are imported or exported outside the opening hours,
3.
Contrary to Section 10 (2) in conjunction with the second sentence of paragraph 1, at the request of a customs staff member, he/she shall not be left standing or dismise of his/her person,
4.
Article 10 (2) in conjunction with paragraph 1, sentence 3 or 4, does not or does not hold in due time, does not present a transport document or does not submit it in good time or does not allow a customs staff to be on board or on board in good time , or
5.
Contrary to Section 10 (2), in conjunction with paragraph 1, sentence 6, an indication is not made, not correct, not complete or not in time, or the removal of free samples is not tolerated.
(1a) In the sense of Section 382 (1) (2) of the Tax Code, who intentionally or negligently uses the place of office or a particularly marked place in breach of § 18 sentence 2 or 3. (2) Administrative offences within the meaning of section 382 (1) no. 3 of the Tax Code shall be the person who intentionally or negligently
1.
Contrary to Article 10 (1), second sentence, at the request of a customs staff member, he or his person shall not be left standing or shall not be expel from
2.
does not, or does not hold in time, in accordance with § 10 (1) sentence 3 or 4, does not submit a transport document or does not submit it in due time or does not allow a customs staff member to arrive on board or on board in good time,
2a.
Contrary to Article 10 (1) sentence 6, an indication is not made, not correct, not complete or not in good time, or the removal of free samples shall not be tolerated,
3.
, contrary to Article 15 (1), first sentence, a construction is established or amended without the approval of the main customs office,
4.
Residing in a free zone without the special permission of the principal customs office,
5.
, contrary to Article 22, sentence 1, a construction without the consent of the principal customs office is constructed, substantially amended or otherwise used,
6.
in the area bordering on the border, in a zone subject to the supervision of the border or in a free zone in breach of the first sentence of Article 25 (1), trade in non-Community goods or untaxed goods intended for use as a ship or travel requirement, without written permission from the main customs office.
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Section 31a Penal rules

(1) Contrary to the provisions of Section 12a (2) sentence 1, the person who intentionally or negligently does not show the cash or the equivalent means of payment in full or not. (2) The administrative offence can be carried out with a fine up to a period of time. (3) (3) (omitted) (4) The administrative authority within the meaning of Section 36 (1) (1) of the Code of Administrative Offences is the local main customs office. (5) The main offices and their officials have been subject to administrative offences. (1) the same rights and obligations as the authorities and officials of the Police service in accordance with the Code of Criminal Procedure; the officers are in this regard investigators of the Public Prosecutor's Office. Unofficial table of contents

Section 31b Penal provisions

(1) Contrary to the provisions of Article 3 (1) sentence 1 or 2 of Regulation (EC) No 1889/2005 in connection with Section 12a (1) sentence 1, the amount of cash referred to therein is not correct, not correct, not correct, not correct, not correct (2) The administrative offence can be punished with a fine of up to one million euros. (3) The administrative authority within the meaning of Section 36 (1) (1) of the Law on Administrative Offences is the local authority. (4) The main offices and their officials have been subject to administrative offences in accordance with the provisions of the 1 the same rights and obligations as the authorities and officers of the police service in accordance with the Code of Administrative Offences; the officials are to the extent that they are investigators of the Public Prosecutor's Office. Unofficial table of contents

Section 32 Non-prosecution of tax offences and cases of tax irregularities, collection of a surcharge

(1) Tax offences and administrative offences (§ § 369, 377 of the Tax Code), which are committed in international travel, are not prosecuted as such when the act relates to goods which are neither to trade nor to the commercial use, and the reduced amount of import duty or the amount of import duty the reduction of which has been attempted does not exceed EUR 130. (2) Paragraph 1 shall not apply if the offender
1.
the goods are concealed by specially fitted devices or hidden in places which are difficult to access; or
2.
the fact that the offence of a tax offence has been carried out repeatedly within six months.
(3) Where there is a tax offence or unlawfulness committed in the case of international travel, in the case of a non-prosecution pursuant to paragraph 1 or an adjustment pursuant to section 398 of the tax code, a surcharge may be made up to the level of the (4) The provisions of paragraphs 1 to 3 shall also apply to entry from a free zone.