Customs office

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This article or paragraph presents the situation in Germany . Help us to describe the situation in other countries.

Traffic sign 'Zoll'

Customs offices (with the clearance points and the customs service points -ZSP-) are the offices of the main customs offices as local federal financial authorities in the area of ​​the federal customs administration .

They collect customs duties and excise taxes after importation as well as import sales tax and are each subject to a main customs office .

They do the actual customs clearance and also - but not only theirs - the customs controls take place.

Dutiable goods are on the import with them asked , then enter the temporary storage before a customs destination received.

Customs offices in the transit procedure are also referred to in each individual case as the point of departure (when opening customs-law transit procedures ), transit points (when passing through territory that is not part of the customs territory) and as the point of destination (when terminating transit procedures).

When exporting, there are export customs offices (opening of the export procedure ) inland and exit customs offices ( at the actual exit, i.e. when leaving the customs area).

There are 271 customs offices in Germany (as of September 2017). There are more than 3,000 customs offices throughout Europe within the European Union (EU-28). The customs offices are listed in the EU database 'Customs Office List' (COL) of the European Commission.

literature

  • BMF, Die Bundeszollverwaltung , Bonn, April 2012 (available at the URL: http://www.zoll.de) ./
  • Weerth, The Internet registration for import, shipping and export - a processing aid , Göttingen, 2nd edition 2010.
  • Weerth, Das ATLAS-Handbuch (with EMCS) - The practice of electronic customs declarations in Germany , Loseblatt, Cologne, 2016.

Web links

Wiktionary: Zollamt  - explanations of meanings, word origins, synonyms, translations

See also