Customs Law

Legal advice on matters relating to the Customs Code of the European Community (CCC) and Customs Code of the European Union (UCC)

The import and export of goods is governed by EU customs law. By introducing the Customs Code and the Regulation Implementing the Community Customs Code, the European Union created EU customs legislation that applies directly in Germany without the need for domestic legislation. With effect from 1 May 2016, the existing customs legislation was replaced by the Customs Code of the European Union and its supplementing and implementing acts.

We advise and represent clients in all customs dealings with national customs authorities and the European Commission and before German and European courts.

Key areas of our work include:


Advice in connection with customs authorisations and simplifications, e.g. applications for AEO status, authorised consignee status, authorisation to operate a customs warehouse or processing trades


Defence of import duties and post-clearance recovery of customs duties (third-country, anti-dumping or additional customs duties)


Advice in relation to the determination of customs classifications of goods and obtaining binding tariff rulings


Determination of the correct customs value, in particular in connection with licence fees and transfer prices


Determination of the origin of goods and utilisation of preferential treatment


Procedures for remission and repayment of import duties


Customs compliance (customs compliance programmes, compliance reports)


Advice during customs audits and investigations (including criminal investigations, if any) by national customs authorities and the European Anti-Fraud Office (OLAF)


Enforcement of claims for damages against third parties including public authorities


Assistance in case of a seizure of goods at the border


International customs law

When it comes to dealing with matters involving other EU Member States or third countries, our lawyers cooperate with specialist law firms to ensure competent representation in those countries. Matters relating to China are mainly handled through our Shanghai office.

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