Customs law is a central regulatory instrument in cross-border trade. It governs not only import and export procedures but also significantly impacts supply chains, cost structures, and compliance requirements for internationally active companies. Increasing complexity due to free trade agreements, embargo regulations, preferential arrangements, and digital customs procedures presents considerable legal and economic challenges for businesses.
We support your company in identifying risks at an early stage, ensuring legal compliance in processes, and leveraging strategic advantages – for example, through optimal customs classification, the use of customs preferences, or the implementation of proven customs procedures. In doing so, we always consider the close connection to VAT and import VAT regulations.
Together with our international network of advisors, we offer cross-border consulting at the highest professional level – practical, efficient, and legally sound.
[{"title":"Reform of the Tax Consultancy Act: New requirements for freight forwarders and customs representatives","nid":"5570","body":"With the ninth reform of the Tax Consultancy Act, the German legislator standardizes new requirements for freight forwarders and other customs representatives who provide assistance in matters of importation or export duties on a commercial basis. Notably, the regulation of the obligation for professional qualification has been established, as well as the authority for the tax administration to prohibit the provision of assistance.\n","field_datum":"17.08.2026\n","field_newsletter":"Customs Newsletter 08\/2026"},{"title":"EU Parliament votes in favour of trade deal with the US \u2013 15% customs tariffs on EU goods and duty-free access for US goods","nid":"5538","body":"The EU Parliament has approved the \u201cTurnberry Deal\u201d, that was negotiated between Ursula von der Leyen and Donald Trump in 2025. Goods originating in the US can be imported into the EU at 0% customs tariff rate. The USA commits to not imposing tariffs higher than 15% on goods originating in the EU.\n","field_datum":"22.06.2026\n","field_newsletter":"Customs Newsletter 06\/2026"},{"title":"E-commerce: Flat-rate Customs Duty on Low Value Consignments from Third Countries \u2013 EU Commission Issues Guidance","nid":"5537","body":"The EU is fundamentally reforming the customs treatment of low-value imports. From 1 July 2026, consignments of up to EUR 150 from third countries will be subject to a EUR 3 flat-rate customs duty. The Commission has now issued guidance, providing important clarification on scope, application and practical implications. Businesses engaged in e-commerce should act now: the new rules can create additional costs, increase compliance requirements and may significantly impact existing supply chains. Changes in logistics can significantly reduce costs.\n","field_datum":"19.06.2026\n","field_newsletter":"VAT Newsletter 28\/2026"},{"title":"U.S. customs tariffs remain under review: Court of International Trade questions sec. 122 customs tariffs ","nid":"5522","body":"The U.S. Court of International Trade (CIT) had ruled that the tariffs imposed under the IEEPA were unlawful. That decision had most recently been upheld by the U.S. Supreme Court. Now, the CIT is also challenging the tariffs imposed under Section 122 of the Trade Act. Two of the three judges held that a trade deficit was not sufficient to meet the requirements for imposing the tariffs.\n","field_datum":"19.05.2026\n","field_newsletter":"Customs Newsletter 05\/2026"},{"title":"U.S. Customs and Border Protection launches refund process for IEEPA customs duties ","nid":"5509","body":"Following the US Supreme Court\u2019s ruling that President Donald Trump\u2019s IEEPA customs tariffs were unlawful (KMLZ Customs Newsletter 03 | 2026), US Customs is now proceeding with a large-scale refund process. Businesses can submit and calculate their claims online. Refunds will then be issued collectively for all affected importations of goods.\n","field_datum":"24.04.2026\n","field_newsletter":"Customs Newsletter 04\/2026"},{"title":"Federal Ministry of Finance\u2019s letter on the VAT exemption for supplies preceding an importation","nid":"5502","body":"Mit Schreiben vom 09.04.2026 konkretisiert das BMF umfassend die Steuerbefreiung f\u00fcr die einer Einfuhr vorangehenden Lieferungen. Auch der UStAE wurde grundlegend \u00fcberarbeitet. Die zahlreichen zollrechtlichen Erl\u00e4uterungen schaffen mehr Rechtssicherheit bei Einfuhrlieferungen und besonderen Zollverfahren. Kritisch ist jedoch die erstmalige Einschr\u00e4nkung der Zolllagerregelung f\u00fcr bestimmte Lieferungen an Endabnehmer. Wir ordnen die Neuregelungen ein und zeigen, worauf Unternehmen jetzt achten m\u00fcssen.\n","field_datum":"17.04.2026\n","field_newsletter":"VAT Newsletter 20\/2026"},{"title":"US Supreme Court overturns US customs tariffs: IEEPA not a suitable legal basis","nid":"5472","body":"In a judgment dated 20 February 2026, the US Supreme Court declared large parts of the customs tariffs introduced by President Trump during his second term to be unlawful. The International Emergency Economic Powers Act (IEEPA) does not provide any legal basis for such regulations. The White House has already announced that it will reintroduce customs tariffs on other legal grounds. Companies that have paid customs duties in the US in the past can still expect refunds.\n","field_datum":"24.02.2026\n","field_newsletter":"Customs Newsletter 03\/2026"},{"title":"Entry into force of the EU-Mercosur agreement remains uncertain \u2013 will it be provisionally applied?","nid":"5463","body":"On 17 January 2026, following 26 years of negotiations, the EU and the Mercosur countries Argentina, Brazil, Paraguay and Uruguay signed a Partnership and Trade Agreement. Its entry into force, however, remains uncertain. The ECJ is currently reviewing its compatibility with Union law. It therefore remains unclear when, and indeed whether, the world\u2019s largest free trade area will be established.\n","field_datum":"06.02.2026\n","field_newsletter":"Customs Newsletter 02\/2026"},{"title":"EU considers export duties and tariff quotas for aluminium scrap","nid":"5450","body":"At the end of December 2025, the EU Commission announced that it would be discussing export duties and tariff quotas for aluminium scrap. A concrete proposal is to be announced in the second quarter of 2026. Export duties are payable by the person identified as the declarant of the export declaration. As long as tariff quotas have sufficient capacity, export duties can be avoided.\n","field_datum":"22.01.2026\n","field_newsletter":"Customs Newsletter 01\/2026"},{"title":"E-Commerce in 2026: Adjustments for consignments from third countries","nid":"5449","body":"The e-commerce business involving goods shipments from third countries has been booming for years and continues to grow steadily. Many non-EU suppliers take advantage of the high volume of consignments to engage in what can only be described as tax evasion. In response, both the EU and individual Member States have adopted measures in recent months to counter this trend. These regulations, however, affect all e-commerce businesses that deliver goods from third countries to customers in the EU \u2013 regardless of whether they are established, within or outside the EU.\n","field_datum":"20.01.2026\n","field_newsletter":"VAT Newsletter 05\/2026"}]
[{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminare","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online seminare","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5557","field_eventlinktext":"Zollrecht - Neues aus Rechtsprechung und Verwaltung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zollrecht-neues-aus-rechtsprechung-und-verwaltung","field_referent":"\nDr. Christian Salder\n\n","field_datum":"30.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5557","field_eventlinktext":"Zollrecht - Neues aus Rechtsprechung und Verwaltung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zollrecht-neues-aus-rechtsprechung-und-verwaltung","field_referent":"\nDr. Christian Salder\n\n","field_datum":"30.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5563","field_eventlinktext":"Intrastat von A bis Z","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/intrastat-von-a-bis-z","field_referent":"\nDr. Christian Salder\n\n","field_datum":"25.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5563","field_eventlinktext":"Intrastat von A bis Z","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/intrastat-von-a-bis-z","field_referent":"\nDr. Christian Salder\n\n","field_datum":"25.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5564","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert - Grundlagen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-grundlagen","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum":"05.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5564","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert - Grundlagen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-grundlagen","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum":"05.10.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5566","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert \u2013 Praxisf\u00e4lle und L\u00f6sungsans\u00e4tze","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-praxisfaelle-und-loesungsansaetze","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum":"12.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5566","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert \u2013 Praxisf\u00e4lle und L\u00f6sungsans\u00e4tze","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-praxisfaelle-und-loesungsansaetze","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum":"12.10.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""}]
[{"title":"Customs organization","nid":"5335","view_node":"\/en\/customs-organization"},{"title":"Customs tariff","nid":"5332","view_node":"\/en\/customs-tariff"},{"title":"Customs value ","nid":"5303","view_node":"\/en\/customs-value"},{"title":"Customs warehouse","nid":"5329","view_node":"\/en\/customs-warehouse"},{"title":"Import","nid":"5333","view_node":"\/en\/import"},{"title":"Import VAT","nid":"5327","view_node":"\/en\/import-vat"},{"title":"Incoterms\u00ae","nid":"5334","view_node":"\/en\/incoterms"},{"title":"Origin of goods and preferences","nid":"5330","view_node":"\/en\/origin-goods-and-preferences"},{"title":"Procedural","nid":"273","view_node":"\/en\/procedural"},{"title":"Processing traffic in customs law","nid":"5331","view_node":"\/en\/processing-traffic-customs-law"}]
Our services
Planning and Optimization of Supply Chains
We assist you in optimizing your existing supply chain and implementing plans for a new one. Our support covers the entire process – from conceptual design and establishing the legal framework (e.g., through authorizations) to concrete implementation.
Customs Authorizations
We support you in applying for customs authorizations, determine your specific needs together with you, prepare the application for the competent main customs office, assist in organizing your internal processes, and help integrate the authorization into your daily operations.
Customs Organization
We help you build a suitable organizational structure within your company, including drafting work and organizational instructions, setting up clear task delegation, and training your staff.
Internal Audit / Health Check
We assist in reviewing customs-relevant processes within your company through internal audits or health checks (optionally IT-supported). Of course, we don’t leave you alone with our findings – we provide concrete recommendations and support you in implementing necessary measures.
Binding Customs Rulings
We help you obtain binding tariff information (BTI) and binding origin information and ensure their legally compliant use within your company.
Expert Opinions
We prepare legal opinions on all customs-related issues (e.g., tariff classification, customs value, conditions for using customs authorizations).
Customs Audits
We assist you in preparing for customs audits and accompany you throughout the entire process – either in the background or in direct contact with auditors, depending on your preference.
Contact
Contact
Partner
Lawyer, Certified Tax Consultant
Contact
Contact
Partner
Lawyer, Certified Tax Consultant
