Customs Investigation Office
Customs investigation offices are authorities of the Federal Customs Administration . You are responsible for prosecuting offenses in the customs area in cases of serious and organized crime. Customs investigation offices are subordinate to the Customs Criminal Police Office and together with them form the Customs Investigation Service .
The main areas of activity of customs investigation include a. the
- Detection and investigation of unknown tax cases,
- Combating drug-related crime, including combating money laundering ,
- Combating customs and excise duty violations, especially in the field of international cigarette smuggling,
- Research into tax offenses and tax offenses,
- Determination of the tax bases in the aforementioned cases,
- tax investigations, in particular external audits, which are assigned to the customs investigation offices by the main customs offices in individual cases,
- other assigned tasks within the scope of the responsibility of the tax authorities
- Prosecution of violations in the field of foreign trade,
- Prosecution of violations in the area of market regulation,
- Prevention and prosecution of criminal offenses as well as the detection of unknown offenses in the area of responsibility of the customs administration.
There are currently 8 customs investigation offices with 24 branch offices:
- Customs investigation office Berlin-Brandenburg
- Customs investigation office Dresden
- Customs investigation office in Essen
- Customs investigation office Frankfurt am Main
- Customs investigation office Hamburg
- Customs investigation office Hanover
- Customs investigation office Munich
- Customs investigation office Stuttgart
Each customs investigation office has a local area of responsibility, which is not based on the borders of the federal states . For example, the area of responsibility of the Hamburg Customs Investigation Office extends far into Mecklenburg-Western Pomerania .
In addition to their own local jurisdiction, some customs investigation offices are also responsible for other districts, e.g. B. the Stuttgart Customs Investigation Office processes violations of foreign trade law in the area of the Munich Customs Investigation Office . The customs investigation offices in Essen, Berlin-Brandenburg and Hamburg are also involved in foreign trade law.
- Customs investigation service
- Customs observation unit
- Joint financial investigation group
- Joint Narcotics Investigation Team