Customs territory
A customs area is an area at whose borders import duties are levied and where customs and border controls are carried out.
Customs territory and national territory
The customs area is often identical to the national territory , but not always. That is why the customs border is not always identical to the national border .
For example, a free port can belong to the economic and tax territory of a country, but be excluded from the relevant customs area.
The same can apply to certain territories : The island group of Helgoland and the municipality of Büsingen on the Upper Rhine are part of the German national territory, but not the customs territory of the European Union . This is why duty-free goods are also offered for sale in Heligoland, for example .
Customs areas / surveillance
A customs border is monitored by the responsible customs authority .
The EU has a common internal market and, through corresponding customs agreements, a common customs area: the customs area of the European Union . Within this area - apart from certain exceptions - there are no import duties.
In Germany, monitoring is carried out by the Federal Customs Administration , in Austria by the Austrian Customs Administration . The Swiss customs area is monitored by the Federal Customs Administration .
Individual evidence
- ↑ Areas in which Directives 2006/112 / EC or 92/12 / EEC do not apply. (PDF, 31kB) In: Zoll.de. Federal Customs Administration , accessed on August 18, 2013 .
- ↑ Luxury foods. In: Zoll.de. Federal Customs Administration , accessed on August 18, 2013 .