Customs and excise duty

The import and export of goods and merchandise are subject to strict rules and high formal requirements. Universal and multilateral trade agreements or anti-dumping duties may be relevant; a violation can be associated with high financial penalties. While the customs administration in principle has three years to review the cross-border transaction, it is often no longer possible to enforce the reimbursement of a customs duty that has been levied subsequently.

International trade is characterised by a high level of regulation: Anti-dumping duties, sanctions, preferential agreements, excise duty relief and charges must be observed. Authorisations and facilitations must be applied for and used. Compliance (observance of legal requirements) must be ensured.

Supply chains must be organised in such a way that trade is affected as little as possible by the existing regulatory requirements. The Supply Chain Act must be observed and the VAT implications must be taken into account.

In the event of offences, criminal proceedings are conducted in accordance with special procedural regulations. Defence by an expert in these areas of law is therefore essential.

Customs not only monitors the import, export and transport of goods under customs seal, but also electricity and energy tax as well as coffee, tobacco and alcohol tax (including beer, sparkling wine and alcopop tax). Have you never considered these areas of law? You would be surprised how easily one of these tax laws can apply.

In addition to VAT, many companies are also subject to other important excise duties, such as energy and electricity tax or spirits and alcohol tax, as well as tobacco, coffee and air transport tax. These are not insignificant cost factors.

The Alcohol Tax Act (formerly the Spirits Tax Monopoly Ordinance) applies to the production, processing and trade of all types of alcoholic products. Due to the comparatively high tax rates per unit of quantity, companies need to pay particular attention in this area, as incorrect handling can lead to major financial consequences.

Our experienced tax consultants determine the possible relief potential and check whether this has been exhausted or whether there are opportunities for optimisation.

As part of a "risk check", we examine the areas of the company you have selected for possible excise tax risks or use a short catalogue of questions to determine the most risky areas of the company or production process and show you the corresponding potential for improvement or measures.

If optimisation is possible, we will show you the specific structuring options and advise you on implementation with our business and legal expertise. Design options can include, for example, an electricity tax-optimised contracting solution or generating your own electricity.

We prepare the necessary applications for relief and handle the communication with the main customs office that accompanies the application - from the clarification of detailed questions to the review of notifications.

We support you with all reporting obligations relating to the intra-European movement of goods, e.g. Excise Movement and Control System (EMCS). We have the necessary ability to think outside the box and answer your detailed questions about filling in forms and the necessary set-up and organisation of your energy management system.

We prepare your excise tax declarations (in particular for electricity, energy and alcohol tax) and apply for the necessary customs authorisations (e.g. permit to obtain supplier status and tax-exempt energy withdrawal).

For electricity and natural gas supply companies, we simulate the "customs audit" on the basis of the data extracts to be provided since 2018 in accordance with Section 4 (2) StromStV and Section 79 (2) EnergieStV and thus make an indispensable contribution to increasing data quality.

We draw up the necessary instructions for your company and the relevant departments.

On request, we can organise appropriate in-house training courses and provide an insight into daily practice and the "classic" problem areas.

In the case of audits by the main customs office as well as in extrajudicial and judicial appeal proceedings, we take over the communication accompanying the proceedings and the drafting of statements on the basis of a strategy agreed with you.

We support you with our extensive practical experience in pending criminal tax offence or administrative offence proceedings.

We review and advise on the implementation of tax compliance management systems.

We prepare expert opinions on all issues relating to this area of law.