Customs structural development project

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With the Structural Development Customs project (abbreviated PSZ; alternative name Project Structural Development Federal Finance Administration - Customs Administration ) of the German Federal Ministry of Finance , extensive changes were made within the Federal Customs Administration - in particular due to the amendment of the Tax Administration Act on January 1, 2008 - so that these completely - with the exception of of the customs investigation service - was reorganized.


In 2004 the project structural development customs started . On April 11, 2006, the key issues paper decision of the steering committee of the project structural development customs was published. The rough concept was published in October 2006, and the detailed concept in November 2007. With effect from January 1, 2008, five Federal Finance Directorates were created with amendments to the Finance Administration Act and other laws.

In 2014, the Customs Structural Development Project - General Customs Directorate project started with the aim of creating a General Customs Directorate to replace the five Federal Finance Directorates on January 1, 2016. At the beginning of 2015, the concept of the General Customs Directorate project was presented. With the decision of the Federal Cabinet on May 6, 2015, implementation of the concept began. On January 1, 2016, the General Customs Directorate finally replaced the Federal Finance Directorate.

Exemplary changes until 2008

  • Dissolution of the mixed administration : The federal portion (the customs and excise tax departments) was removed from the regional finance directorates , which were partly the respective state and partly federal authorities, and integrated into the newly established federal finance directorates. Some regional finance directorates continued to exist as purely state authorities.
  • The old districts of the regional tax offices have been re-cut, so that some main customs offices have changed districts. For example, the main customs offices in Oldenburg and Bremen no longer belong to the Hanover Regional Finance Directorate (now BFD Mitte in Potsdam), but to the North Federal Finance Directorate in Hamburg.
  • The subject areas of the main customs offices have been completely restructured: The previous subject areas C (including accounting of the specialist procedures, technical supervision of the customs offices ) were assigned to subject areas B (fundamental matters, customs and excise duties, etc.) and new ones with this designation were created instead of the old subject areas C, in which the majority of the enforcement officers were accommodated ( border inspection service , the apron control by the airport customs offices , the financial control previously located in its own subject area E , the mobile control groups previously assigned to examination subject area D , etc.). There were also many smaller organizational changes within the subject areas, such as the creation of new specialist and working groups.
  • Changes within the (new) subject area C: the border inspection service with its customs commissariats and border inspection posts was converted into control units near the border area (KE gnR), the water customs in control units sea (KE See), the mobile control groups in the control units traffic routes (KEV), the prevention unit the financial controls of illegal work in the control units Prevention of illegal work (KEP).
  • The customs training institutes, the customs technical examination and teaching institutes, the education centers of the Federal Customs Administration, the customs dog schools and the customs information center were integrated into the newly established education and science center .
  • Other changes made are, for example, the establishment and assignment of specialized departments within the Federal Customs Administration (suburbs, central offices and coordinating offices).

Web links

Individual evidence

  1. ^ Wolfgang Schäuble : Organization and structural measures of the customs administration . Federal Ministry of Finance , October 8, 2014, accessed on February 22, 2017 (PDF).
  2. Project General Customs Directorate starts development phase. Interview by the “Zoll aktuell” magazine with State Secretary Werner Gatzer about the establishment of the General Customs Directorate (GZD) . Website of the Federal Ministry of Finance, June 22, 2015, accessed on February 22, 2017.