Customs Criminal Law in Germany

What the allegation concerns

Customs evasion concerns a shortfall in duties, for example following inaccurate statements about customs value or origin. Liability for a customs debt must be examined separately from criminal liability: an additional assessment alone does not establish intentional tax evasion under section 370 of the German Fiscal Code (AO).

Where the allegation involves offending as a continuing source of income, a criminal gang or the carrying of weapons, section 373 AO may apply. Cases involving protected animals raise different questions about whether importation, possession or commercial activity was lawful under species protection rules.

Following an audit or customs check

In a company customs audit, the authority examines declarations and the business records supporting them. Evidence that employees knew of an error or managers failed to supervise may lead to criminal or regulatory offence proceedings. Further cooperation with the audit must then be coordinated with the defence. Section 393 AO limits coercive measures that would force a taxpayer to incriminate themselves in relation to their own tax offences.

An airport cash check raises other questions: what declaration was required on the itinerary, who owns the money and on what legal basis is it being held? A failure to declare cash does not automatically mean that it came from a criminal offence.

Preparing your defence

For an initial assessment, we need the authority's letter, the reference number and any deadlines. If goods have been seized, the seizure record is also important. In company cases, the declarations and commercial records help us reconstruct the transaction in dispute.

After obtaining the investigation file, we compare the authorities' account with the movement of goods or money. For each suspect, we establish their role, the information they supplied and what they knew. We then discuss with you whether to make a statement, what evidence to seek and which measures to challenge.

Demands for duties and criminal allegations may require different remedies and have different deadlines. If section 153 AO requires prompt notification of an error, obtaining criminal defence advice must not delay that notification. A company and individual employees may also have conflicting interests and need separate representation.

Where sanctions, embargoes or export licences are involved, we examine the allegation under German foreign trade criminal law. Other criminal allegations arising from business activities fall within our white-collar crime practice.

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