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German Customs Law

Changes to the common transit procedure

Changes to the common transit procedure

The common transit procedure (CTT), an international customs transit procedure, will undergo some ad...

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ECJ: customs value for transfer prices

ECJ: customs value for transfer prices

The ECJ recently delivered an important ruling with regard to the Customs valuation for transfer pri...

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Anti-dumping: Consultation of e-bike importers

Anti-dumping: Consultation of e-bike importers

On 16 January 2018, the European e-bike importers’ collective was heard by the European Commis...

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Managing director’s liability for deferment account

Managing director’s liability for deferment account

The FG Hamburg ruled on October 11, 2017 that the conditions under which a deferment account was app...

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Brexit requires import and export licences

Brexit requires import and export licences

On 25 January 2018, the European Commission adopted a Communication on the impact of the Brexit on i...

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Countervailing duties on biodiesel from Argentina?

Countervailing duties on biodiesel from Argentina?

On 31 January 2018, the European Commission announced the initiation of an anti-subsidy proceeding c...

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UCC – Extension of transitional periods

UCC – Extension of transitional periods

One of the main objectives of the Union Customs Code (UCC) applied since 1 May 2016 is to handle cus...

Reading time: 4 Min.

Classification of thermoplastic pellets (masterbatches) With the Implementing Regulation (EU) 2018/2...

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Classification of hand spreaders

Classification of hand spreaders

With the Implementing Regulation (EU) No 220/2018, the Commission establishes the classification of ...

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BFH on managing director’s liability for import sales tax

BFH on managing director’s liability for import sales tax

On 26 September 2017, the Federal Fiscal Court (BFH) ruled that, despite the opening of insolvency p...

Reading time: 2 Min.

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