Main customs office
Hauptzollämter shortly HZA (with are customs offices as departments local) Federal tax authorities . You manage and collect the customs and excise duties as well as the import sales tax and monitor compliance with all regulations in the area of responsibility of the customs administration. As the enforcement authority, the 42 main customs offices in Germany are responsible for control and prosecution in the field of customs administration. They are subordinate to the General Customs Directorate as the higher federal authority and the Federal Ministry of Finance as the highest federal authority .
They are located in Aachen, Augsburg , Berlin, Bielefeld, Braunschweig, Bremen, Darmstadt, Dresden, Dortmund, Duisburg, Düsseldorf, Erfurt, Frankfurt am Main, Frankfurt (Oder), Gießen, Hamburg, Hamburg-Jonas, Hanover, Heilbronn, Itzehoe , Karlsruhe, Kiel, Koblenz, Cologne, Krefeld, Landshut, Lörrach , Magdeburg, Munich, Münster, Nuremberg, Oldenburg, Osnabrück, Potsdam, Regensburg, Rosenheim, Saarbrücken, Schweinfurt, Singen, Stralsund, Stuttgart and Ulm.
construction
A main customs office is divided into subject areas and its subordinate offices consist of customs offices and clearance offices .
The main customs offices until 2008
The organizational structure of a main customs office was as follows until 2008:
- Subject areas A (general administration (personnel, organization, budget, IT, paying agents ))
- Subject areas B (fundamental issues, levying of taxes ( customs and excise duties ))
- Subject areas C (technical supervision of the customs offices and accounts, subsequent surveys and reimbursements)
- Subject areas D ( Audit Service and Tax Supervision and MKG Mobile Control Groups )
- Subject areas E ( financial control of undeclared work )
- Subject areas F (fines and criminal cases)
- Subject areas G ( enforcement agencies )
- Customs offices (internal customs offices , border customs offices )
- Customs commissions ( border inspection service , ZKom Land, ZKom See: see also water customs )
- Customs Paying Offices (ZZ)
- Secondary Customs Paying Offices (NZZ)
The main customs offices since 2008
The structure has changed considerably as part of the Customs Structural Development project and, in addition to changes in the structure of the subject areas, a large part of the weapon-bearing areas has been incorporated into subject areas C. The personnel and the tasks of the old subject areas C are now in subject areas B, as well as some more changes:
- Main customs offices (with staff units at management level)
- Customs offices (ZA, inland customs service / border clearance service)
- Subject areas
- Subject areas A (staff, budget, organization)
- Subject areas B (customs and excise duties, fundamental matters, levying of taxes, invoices, subsequent collections and reimbursements)
- Subject areas C (control units)
- Traffic routes control units (KEV)
- Control units near the border area (KEG)
- Control units at sea (KES, water customs )
- Airport surveillance control unit (KEFÜ)
- Airport Travel Control Unit (KEFR)
- (and other)
- Subject areas D ( external auditing and tax supervision )
- Subject areas E ( examination and determination of VCS , control units for the prevention of illegal work (KEP, prevention VCS ))
- Subject areas F (penalties and fines, penalties for FKS )
- Subject areas G ( enforcement agencies )
- Subject H - Federal Customs Enforcement Office (only main customs office in Hanover)
- Customs Paying Offices (ZZ)
- Secondary Customs Paying Offices (NZZ)
See also
Web links
- Customs offices
- Main Customs Office Responsibility Ordinance of November 18, 2019 ( Federal Law Gazette I p. 1781 )