Sanctions for customs infringements in Germany
Dr. Gerd Schwendinger
Lawyer & Partner, GvW Graf von Westphalen
,
Dr. Katja Göcke
Lawyer & Associated Partner, GvW Graf von Westphalen
Customs Compliance & Risk Management (CCRM) Journal, Issue 3, June / July 2020
July 21, 2020
Photo by Tetiana SHYSHKINA on Unsplash
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.
- Topic: violations
- Market: EU - European Union , Europe
- Copyright of the journal: CC Learning, UAB