Main customs office Hamburg (Zoll Hamburg)

The customs lawyers of O&W represent you before the Hauptzollamt Hamburg

The Hauptzollamt Hamburg is the most important customs office (Hauptzollamt) for the entire Hamburg area. All companies that either import via the former freeport Hamburg or have their company headquarters in Hamburg are catered for by the main customs office in Hamburg. Since the HZA Hamburg is also responsible for the port of Hamburg, numerous customs procedures are carried out via this main customs office. Good contacts to this office are therefore indispensable when companies handle their imports via Hamburg.

The Airport Hamburg, however, remains excluded from the jurisdiction of the HZA Hamburg. Imports via the airport are handled by HZA Itzehoe.

Merger of all customs offices in Hamburg

The HZA Hamburg exists however only since 01.01.2019. Before there was the HZA Hamburg-Hafen, HZA Hamburg-Jonas and HZA Hamburg-Stadt. The activities of the customs administration were spread over these three main customs offices. The HZA Hamburg-Hafen was traditionally responsible for customs notifications and the associated objection procedures. The HZA Hamburg-Jonas was entrusted with the issue of export refunds for market regulation goods. The HZA Hamburg-Stadt, on the other hand, assisted companies with permits and conducted criminal and fine proceedings.

In the past, the Hamburg economy has denounced double controls, double registrations and long journeys. Companies had noticed in particular that customs clearance in Hamburg took too long. The release of customs goods in the Port of Hamburg in 2016 took three to four days. In 2017, these times increased to five to seven days. The extended check-in times thus result in a clear competitive disadvantage for the Hamburg economy. This is also connected with the lack of personnel at the main customs office. While the HZA Hamburg Hafen (ZA Waltershof) and the HZA Itzehoe (Zollamt Hamburg Flughafen) had a considerable staff shortage, the Hauptzollamt Hamburg Jonas had a staff overhang, which could not simply be relocated because of the different authorities.

This has now been improved with the merger of the main customs offices in Hamburg.

Since 01.01.2019 these three main customs offices have therefore been merged and the HZA Hamburg was created new. Another new feature is that the Hamburg districts in the northwest (Lurup, Osdorf, Nienstedten, Blankenese, Iserbrook, Sülldorf, Rissen, Niendorf, Schnelsen, Eidelstedt and Langenhorn) will now fall within the remit of the main customs office in Hamburg. So far these have been managed by the main customs office in Itzehoe.

Even though the merger to form HZA Hamburg took place on 1 January 2019, a transitional phase will follow, which will last until 30 September 2019. The previous contact persons, addresses and contact details will therefore remain unchanged for the time being. After 30 September 2019, all operations will be carried out using the service code 4600, which will be found at the very end of the AT/C numbers.

Due to the merging and modification of organisational processes, there are already time delays at the HZA Hamburg and it is sometimes not ensured that applications and appeals sent by e-mail reach the clerks. Companies should therefore ensure that their submissions reach the customs administration.

Customs audit from Zoll Hamburg

The main customs office in Hamburg also carries out customs audits, preference audits, external audits, external audits and special audits for companies from Hamburg. If companies have their company headquarters in Hamburg, they are also checked by the Hauptzollamt Hamburg during the customs inspection.

The HZA Hamburg sends examination orders to companies and then visits the companies on site as part of the customs inspection. The customs inspectors of the HZA Hamburg often have great experience with import procedures, as they check a large number of companies and often see typical errors in the import or export business at first glance. Should the customs inspection report lead to complaints, the so-called subject area B of the HZA Hamburg will then decide whether an additional payment of customs duties, import turnover tax or anti-dumping duties will be made.

O&W Rechtsanwälte advises companies from Hamburg on customs inspections which are initiated by the HZA Hamburg and is also on site in case of doubt to represent the company’s view vis-à-vis the customs inspectors.

Repayment request by the customs office Hamburg

The HZA Hamburg also decides whether companies have to pay customs duties, import turnover tax, anti-dumping duties or penalty duties. The subject area “B” of the HZA Hamburg is responsible for these back payments. This is involved both if objections have been found during a customs inspection and also if companies have subsequently reported transactions to the HZA Hamburg which did not proceed properly within the scope of a voluntary declaration.

However, the HZA Hamburg also decides on the remission and refund of import duties if the company applies for it. Corresponding Reimbursement claims can be submitted to this main customs office.

Fines / Criminal proceedings

Fine and criminal proceedings are also handled by the HZA Hamburg (subject area “F”). If Customs finds that there have been serious breaches of Customs regulations, the main customs office responsible for the company shall initiate an investigation procedure. For companies from Hamburg, the HZA Hamburg is responsible for fines and criminal proceedings of the customs authorities. It is often the case that criminal proceedings are initiated by the HZA Hamburg for minor back payments of approx. 20,000 €. It should be noted that this main customs office often quickly initiates such procedures.

Companies should therefore immediately make use of prosecutor’s help if they have received a hearing form from the HZA Hamburg for punitive proceedings or fines.

Further tasks of the Hauptzollamt Hamburg

The HZA Hamburg also takes over further tasks of the customs administration, e.g.

• Management of Lost Property
• the monitoring of the nationally legal tax guarantees
• the management of collateral (but not cash collateral)
• Census of vehicle tax
• The enforcement for the Hauptzollamt Itzehoe in Hamburg
• The remuneration of the energy tax according to § 59 Energy Tax Act for the main customs offices in Bremen, Hamburg-Hafen, Itzehoe, Kiel, Oldenburg and Stralsund
• Authorisation of deferrals, waiver of default surcharges, enforcement in connection with ongoing deferrals of payments authorised by the Hauptzollamt Hamburg-Stadt
• The external audits for the main customs offices Itzehoe, Kiel and Stralsund

Trouble with the Zoll in Hamburg?

The main customs office in Hamburg thus assumes numerous tasks vis-à-vis companies based in Hamburg (and the surrounding area). Companies having difficulties with the HZA Hamburg should contact our customs attorneys from Hamburg. Our lawyers represent you vis-à-vis the HZA Hamburg and have at their disposal

• Long-standing best contacts to officials in the HZA Hamburg
• practical experience at work in the main customs office in Hamburg, as they worked in the customs administration within the scope of their training (especially customs investigation Hamburg, HZA Hamburg-Stadt).
• Negotiating skills and perseverance to enforce company claims against customs.