An objection against a customs notice should definitely be filed by an lawyer specializing in customs law . If the course has not been set correctly in opposition proceedings, the subsequent proceedings before the tax courts may no longer be won.
In addition, an attorney’s examination of the facts minimizes the risk of “sleeping dogs” being woken up by unnecessary information from the person involved. Inconsiderate statements can lead to criminal proceedings and, if necessary, to further disadvantages on the part of the customs administration.
The examination of the chances of success and the filing of objections is part of the daily business of our customs lawyers in Hamburg. To Contact us just call 040 / 369615-0 or send us an e-mail.
When an objection against customs makes sense
An opposition procedure vis-à-vis the main customs office is particularly useful if, for example
- the import duty has been set too high,
- the customs office has classified the product in an unfavourable tariff number associated with higher duties or anti-dumping duties,
- after a customs audit, import duties required are collected,
- a tariff information is not given as desired,
- Customs licenses (authorized exporter, AEO etc.) have been revoked,
- export refunds are not granted or
- proofs of preferential origin are not recognized.
objection and objection to the main customs offices
The customs law is regulated by numerous European regulations, which are directly applicable in Germany. This means that both the courts and the authorities are bound by this right.
Objections to customs notices should be carefully justified.
However, the corresponding procedural law for legal protection against the authorities has been left almost entirely to the national legislator. In Germany, legal protection is regulated by the Fiscal Code (AO) and the Fiscal Court Code (FGO).
How to complain against an import tax assessment?
In principle, you have to file an objection with the customs authorities before filing an action with the tax court. In principle, the appeal must be filed within one month after notification of the official decision. If this deadline is missed, a decision becomes final and can no longer be contested.
In opposition proceedings, the legality and expediency of the original decision is re-examined by the authorities and, if necessary, amended retroactively by the decision of appeal. If the authority does not remedy the situation, an action may be brought before the tax courts within a further month.
The objection procedure is free of charge on the part of the German customs authorities. This is another reason why this option should be used with the help of a lawyer.
Caution – Import duties often have to be paid provisionally
It is important that the objection in customs law has no so-called “suspensive effect”. Therefore, the customs duties and import sales tax entered in the accounts must first be paid, even if an objection has been lodged. However, an application may be made for temporary suspension of enforcement.