Customs
The customs is a part of the public administration .
The task of customs is to regulate the import and export of goods and, associated with this, to collect customs duties and consumption taxes .
In Germany, the Federal Customs Administration and its subordinate authorities are responsible for implementing and complying with customs regulations .
history
19th century
January 1, 1834
Merger of the North German Customs Union and the South German Customs Union to form the German Customs Union. From this point on, one can speak of a German customs system for the first time. Its basis was the Customs Act of 1818.
July 1, 1869
Completion of the reorganization of the Zollverein through the Association Customs Act, the main features of which have been preserved to this day. The reorganization was made necessary by the dissolution of the German Confederation (1866) and the establishment of the North German Confederation (1867).
20th century
March 1, 1906
Entry into force of the Bülow tariff and replacement of the customs tariff of 1832. The basis of assessment was weight, size or number of items. It expired when the ad valorem system was introduced in 1951.
March 20, 1939
Replacement of the Association Customs Act by a Customs Act, which was essentially limited to a systematic reorganization of the material and reformulation while adapting to the development of legislation and case law.
September 6, 1950
Creation of the Federal Customs Administration through the Finance Administration Act (FVG)
April 18, 1951
Belgium, the Federal Republic of Germany, France, Italy, Luxembourg and the Netherlands sign the agreement on a common market for the coal and steel goods sector. The treaty came into force on July 23, 1952. The aim of the European Coal and Steel Community (ECSC) or the Coal and Steel Community, the dismantling of internal tariffs and a common procedure for setting external tariffs have been achieved.
October 1, 1951
Accession of the Federal Republic of Germany General Agreement on Tariffs and Trade of October 30, 1947, an international agreement that aims to remove tariff and non-tariff trade barriers worldwide.
17th December 1951
Accession of the Federal Republic of Germany to the agreement on the customs tariff scheme (abridged customs tariff scheme from 1950), the agreement on cooperation in the field of customs (Brussels Customs Council).
March 25, 1957
In Rome, the ECSC states sign the treaties establishing the European Economic Community (EEC) and the European Atomic Energy Community (EAG).
January 1, 1962
The Customs Act of June 14, 1961 comes into force.
May 18, 1970
The customs law is being revised. Implementing rules for the ZG, the General Customs Code of 29 November 1961, the Regulation on the customs border , customs single line and the border supervision subject areas of 22 December 1961, the Regulation on the testing methods for the application of anti-dumping and countervailing duty rates from 5 December 1963 .
July 1, 1973
Entry into force of the free trade agreement between the EC and Norway ( European Economic Community ).
July 1, 1977
Great Britain, Denmark and Ireland become full members of the EC. Realization of the “large free trade area” for goods of Chapters 25-99 CCT between the EC and the rest of the EFTA states.
July 1, 1980
Entry into force of the new customs valuation law based on the GATT code.
January 1, 1981
Accession of Greece to the EC
June 14, 1985
The Schengen Agreement is passed.
January 1, 1986
Accession of Spain and Portugal to the EC.
July 1, 1987
The “Single European Act” (EEA) comes into force. Objective: A common internal market from January 1, 1993, no restrictions on the movement of goods, people and capital, freedom of establishment for all entrepreneurs and freelancers in the EC.
January 1, 1988
Entry into force of the new GATT-based Harmonized System for the Designation and Coding of Goods in International Trade. Entry into force of the regulations on the application of the Single Administrative Document in the EC and the EFTA states.
October 14, 1990
Entry into force of the Unification Treaty between the FRG and the GDR .
December 10, 1991
Conference of Heads of State or Government in Maastricht. There it is decided that an economic and monetary union should now be added to the political union.
January 1, 1994
Entry into force of the Customs Code and the Customs Code Implementing Regulation. Replacement of the national customs regulations.
January 1, 1995
The Schengen Agreement is being implemented at the external borders of the EC. Accession of Austria, Finland and Sweden to the EC
July 1, 1996
Extension of the EEC-EFTA Agreement “Common Transit Procedure” and “Single Administrative Document” to Hungary, Poland, the Slovak Republic and the Czech Republic with effect from July 1996
May 1, 2004
Accession of ten new EU states (Estonia, Latvia, Lithuania, Poland, the Czech Republic, Slovakia, Hungary, Slovenia, Malta and Cyprus)
January 1, 2007
Accession of Romania and Bulgaria to the EC
