Zoll Newsletter

Zoll Newsletter 04/2022

Determination of customs value in the event of subsequent adjustment of transfer prices

The impact of a subsequent adjustment of transfer pricing on the customs value of imported goods is an important issue for companies that purchase goods from third countries. Now the German Federal Fiscal Court has finally ruled that subsequent flat-rate adjustments to transfer pricing may no longer affect a customs value once it has been declared. The main customs...

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Zoll Newsletter 03/2022

Tobacco tax on substitutes for manufactured tobacco as from 1 July 2022

On 1 July 2022 another important change in the tobacco tax sector came into force. Substitutes for manufactured tobacco, which were previously not subject to tobacco tax in Germany, are taxable as from 1 July 2022. This applies, in particular, to liquids for e-cigarettes, the market for which is ever-increasing. Under certain conditions, tobacco tax will be due on...

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Zoll Newsletter 02/2022

No extinguishment of import VAT and excise duties upon extinguishment of customs debts

In practice, the lack of deductibility of irregular import VAT often leads to a final VAT burden falling upon the companies involved. The remedy could, in certain cases, be the analogous application of the customs law provision on the extinguishment of import duties. However, the ECJ has, in a recent decision, now rejected this.

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