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de, en
Digital filing – how to keep your document management securely under control
02-05-2022

Instead of stacking file folders on shelves, more and more companies today are moving towards using systems for digital archiving. Today, people spend around two thirds of their working time processing documents. Creating, checking, sending, filing - all this costs them a lot of time and often also nerves. In the article, you will learn about the advantages of electronic archiving and what to look for when choosing digital archiving software.

Janine Lampprecht

IT systems, databases
de, en
Digital filing – how to keep your document management securely under control
02-05-2022

Instead of stacking file folders on shelves, more and more companies today are moving towards using systems for digital archiving. Today, people spend around two thirds of their working time processing documents. Creating, checking, sending, filing - all this costs them a lot of time and often also nerves. In the article, you will learn about the advantages of electronic archiving and what to look for when choosing digital archiving software.

Janine Lampprecht

IT systems, databases
de, en
ATLAS-IMPOST - off to the post office! How e-commerce and small consignments are handled now
02-05-2022

ATLAS-IMPOST was launched in Germany on the customs side in mid-January. Now there is an end to transitional solutions or the transmission of a complete data set for small consignments. For companies, the electronic customs declaration is to be made via the specially created ATLAS-IMPOST system (import clearance of postal and courier consignments).

Janine Lampprecht

e-commerce
de, en
ATLAS-IMPOST - off to the post office! How e-commerce and small consignments are handled now
02-05-2022

ATLAS-IMPOST was launched in Germany on the customs side in mid-January. Now there is an end to transitional solutions or the transmission of a complete data set for small consignments. For companies, the electronic customs declaration is to be made via the specially created ATLAS-IMPOST system (import clearance of postal and courier consignments).

Janine Lampprecht

e-commerce
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

duties, taxes, violations
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

duties, taxes, violations
en, lt
Retrospective termination of the export procedure in the EU
20-03-2022

Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.

Patrick Nieveler

export
en, lt
Retrospective termination of the export procedure in the EU
20-03-2022

Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.

Patrick Nieveler

export
en
Textbook of European Customs Law: interview with the co-author of the book
26-12-2021

The first edition of the “Textbook of European Customs Law” was published 30 years ago. This year, the 10th edition was released. We talk to co-author Prof. Dr. Hans-Michael Wolffgang about the book, studies and why businesses should invest in the customs education of their employees.

Enrika Naujokė

knowledge management, law
en
Textbook of European Customs Law: interview with the co-author of the book
26-12-2021

The first edition of the “Textbook of European Customs Law” was published 30 years ago. This year, the 10th edition was released. We talk to co-author Prof. Dr. Hans-Michael Wolffgang about the book, studies and why businesses should invest in the customs education of their employees.

Enrika Naujokė

knowledge management, law
en, fr, lt
Binding Origin Information: the experience of Germany
08-07-2021

Binding Origin Information (BOI) refers to a written decision issued by a Customs administration that certifies the origin of goods. Also known as an “advance ruling regarding the origin of goods”, such a decision is usually binding on the applicant and on the Customs authorities for a given amount of time.

German Customs

origin
en, fr, lt
Binding Origin Information: the experience of Germany
08-07-2021

Binding Origin Information (BOI) refers to a written decision issued by a Customs administration that certifies the origin of goods. Also known as an “advance ruling regarding the origin of goods”, such a decision is usually binding on the applicant and on the Customs authorities for a given amount of time.

German Customs

origin
de, en
22-euro limit abolished – will customs clearance turn digital now?
29-06-2021

With the IT process ATLAS (translates as Automated Tariff and Local Customs Processing System), the clearance and monitoring of cross-border goods traffic are guaranteed and controlled. ATLAS is the German customs administration’s IT solution, with which customs clearance and internal process handling are automated.

Janine Lampprecht

customs clearance, IT systems, databases
de, en
22-euro limit abolished – will customs clearance turn digital now?
29-06-2021

With the IT process ATLAS (translates as Automated Tariff and Local Customs Processing System), the clearance and monitoring of cross-border goods traffic are guaranteed and controlled. ATLAS is the German customs administration’s IT solution, with which customs clearance and internal process handling are automated.

Janine Lampprecht

customs clearance, IT systems, databases
en
Sanctions for customs infringements in Germany
21-07-2020

Germany provides for criminal as well as non-criminal sanctions for customs infringements. The question whether a customs infringement is to be prosecuted as a criminal or an administrative offense depends solely on the nature of the breach and whether it was committed intentionally or recklessly/ negligently. The amount of the duties evaded is irrelevant in this context (and only taken into account in the context of the assessment of the penalty). Without intent or negligence, no sanctions can be imposed.

Dr. Gerd Schwendinger

violations
en
Sanctions for customs infringements in Germany
21-07-2020

Germany provides for criminal as well as non-criminal sanctions for customs infringements. The question whether a customs infringement is to be prosecuted as a criminal or an administrative offense depends solely on the nature of the breach and whether it was committed intentionally or recklessly/ negligently. The amount of the duties evaded is irrelevant in this context (and only taken into account in the context of the assessment of the penalty). Without intent or negligence, no sanctions can be imposed.

Dr. Gerd Schwendinger

violations
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek

duties, taxes
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek

duties, taxes
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