Customs Newsletter 05/2023
Taxation of substitutes for manufactured tobacco that are considered “old goods”
For the first time a court, in this case the Fiscal Court of Düsseldorf, has put a stop to the customs authorities’ taxation of substitutes for manufactured tobacco that were already on the market, as so-called old goods, on 1 July 2022. In its recently published decision of 29 September 2023, the court questions the legality of the customs authorities’ current practice of taxing old goods. The decision could have far-reaching consequences for affected persons who should immediately take steps to contest tobacco tax assessments issued against them. It is also more than questionable that the customs administration automatically initiates criminal tax proceedings.