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":"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"},{"title":"Section 21b of the German VAT Act: special provisions for the use of centralised clearance","nid":"5441","body":"On 1 January 2026, the new sec. 21b of the German VAT Act entered into force. It regulates where import VAT is incurred when using the centralised clearance for imports. In this case, customs duties and import VAT are often incurred in different Member States. Under certain circumstances, an additional VAT return for import VAT may be required in addition to the customs declaration.\n","field_datum":"13.01.2026\n","field_newsletter":"VAT Newsletter 02\/2026"},{"title":"EU announces end of EUR 150 customs duty exemption threshold and introduction of flat rate of customs duty of EUR 3","nid":"5434","body":"The finance ministers of the EU Member States have agreed on putting an early end to the EUR 150 exemption threshold for import duties. The final abolition is to take place with the introduction of the EU Customs Data Hub on 1 January 2028. As from 1 July 2026, a flat rate customs duty of EUR 3 is to come into force on a transitional basis. The regulation is aimed at addressing the undesirable developments of recent years, particularly in the e-commerce sector. The regulation focuses primarily on consignments of goods from China.\n","field_datum":"19.12.2025\n","field_newsletter":"Customs Newsletter 14\/2025"},{"title":"ECJ on the relevant sale for determining the transaction value of goods","nid":"5414","body":"Der EuGH hat am 30.10.2025 zwei Entscheidungen zum Transaktionswert von Waren bei der Einfuhr in das Zollgebiet der Union gef\u00e4llt (Rs. C-500\/24 \u2013 Massimo Dutti und Rs. C-348\/24 \u2013 Logista). Die Entscheidungen behandeln zwei sehr \u00e4hnliche F\u00e4lle, kommen aber zu unterschiedlichen Ergebnissen. Im Mittelpunkt steht die Frage, welcher Verkauf der ma\u00dfgebliche f\u00fcr die Bestimmung des Transaktionswertes ist.\n","field_datum":"02.12.2025\n","field_newsletter":"Customs Newsletter 13\/2025"},{"title":"Court overturns customs practice: Provision of security in the amount of excise tax not required for suspension procedure","nid":"5345","body":"In its judgement of 24 June 2025 (ref. VII R 33\/22), the German Federal Fiscal Court stated that a provision of security in the amount of the potential excise duty on sparkling wine for the transport under tax suspension is not a constitutive requirement for the valid commencement of the tax suspension procedure. The Court is opposing the previous practice of the customs authorities. The judgement has implications beyond excise duty on sparkling wine, as provision of security is also regulated in other excise duty laws.\n","field_datum":"22.10.2025\n","field_newsletter":"Customs Newsletter 12\/2025"}]
[{"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":"5507","field_eventlinktext":"Wie man Einfuhrz\u00f6lle spart \u2013 Grundlagen Pr\u00e4ferenzrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/wie-man-einfuhrzoelle-spart-grundlagen-praeferenzrecht","field_referent":"\nDr. Patrik Deutsch\n\n, \nDavid Kl\u00fcgel\n\n","field_datum":"15.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5507","field_eventlinktext":"Wie man Einfuhrz\u00f6lle spart \u2013 Grundlagen Pr\u00e4ferenzrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/wie-man-einfuhrzoelle-spart-grundlagen-praeferenzrecht","field_referent":"\nDr. Patrik Deutsch\n\n, \nDavid Kl\u00fcgel\n\n","field_datum":"15.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5508","field_eventlinktext":"Wie man Einfuhrz\u00f6lle spart \u2013 Vertiefung Pr\u00e4ferenzrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/wie-man-einfuhrzoelle-spart-vertiefung-praeferenzrecht","field_referent":"\nDr. Patrik Deutsch\n\n, \nDavid Kl\u00fcgel\n\n","field_datum":"22.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5508","field_eventlinktext":"Wie man Einfuhrz\u00f6lle spart \u2013 Vertiefung Pr\u00e4ferenzrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/wie-man-einfuhrzoelle-spart-vertiefung-praeferenzrecht","field_referent":"\nDr. Patrik Deutsch\n\n, \nDavid Kl\u00fcgel\n\n","field_datum":"22.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5512","field_eventlinktext":"Incoterms in Umsatzsteuer und Zoll","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/incoterms-in-umsatzsteuer-und-zoll","field_referent":"\nDr. Christian Salder\n\n, \nDobrinka Atanasova\n\n","field_datum":"08.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5512","field_eventlinktext":"Incoterms in Umsatzsteuer und Zoll","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/incoterms-in-umsatzsteuer-und-zoll","field_referent":"\nDr. Christian Salder\n\n, \nDobrinka Atanasova\n\n","field_datum":"08.06.2026\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
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Partner
Lawyer, Certified Tax Consultant
Contact
Contact
Partner
Lawyer, Certified Tax Consultant
