Customs Criminal Law Offences in Germany

If you are entering or leaving Germany from a non-EU country with €10,000 or more in cash or cash equivalents, you must declare this amount in writing to German customs authorities. Before crossing the border, this declaration must be made voluntarily at the relevant customs office.

Failure to declare and/or providing false information may result in substantial fines or further customs investigations. The obligation to declare applies to all persons carrying the cash, regardless of ownership or purpose.

Cash and cash equivalents include:

• Physical currency (euros or foreign currencies)
• Securities (e.g., savings bonds, cheques, stocks)

For foreign currencies, the total value must be converted into euros at the official exchange rate on the day of entry or exit.

International travellers, business professionals, and companies moving large sums of money across borders should be aware of these strict customs regulations to avoid penalties under customs criminal law in Germany.

Searches of private residences and business premises by German customs investigation authorities can play a significant role in customs criminal law cases. If there is reasonable suspicion of a customs offence, a judge may issue a search warrant under § 102 German Code of Criminal Procedure (StPO), authorising officials to enter and search a premises.
For foreign companies operating in Germany, customs-related legal violations—such as undervalued imports, undeclared goods, or missing tax stamps—can lead to raids on offices, warehouses, and distribution centres.

Additionally, under § 404 AO, customs authorities have the right to:

• Inspect and seize business documents relevant to customs regulations.
• Confiscate goods that were imported illegally or without the required tax clearance.

This can result in significant operational disruptions and potential legal liabilities for international businesses. If your company faces an investigation under German customs criminal law, timely legal intervention can help prevent business losses and mitigate penalties.

Since customs evasion is treated as a form of tax evasion under German law, individuals and businesses may be able to avoid criminal penalties by making a voluntary self-disclosure under § 371 AO to the relevant tax office. It should be noted that voluntary disclosure is only possible before the tax office/customs have started their own investigations.

However, this exemption applies only to cases of tax or customs evasion and does not cover:

• Contraband offences (§ 372 AO)
• Smuggling (§ 373 AO)
• Associated criminal offences (e.g., forgery or violations of narcotics regulations)

Three conditions must be met to qualify for exemption from punishment:

• Full correction of the declaration (disclosing all omitted or incorrect customs information).
• Timely payment of outstanding customs duties and taxes.
• No disqualifying factors (e.g., the investigation is already in progress).

If any of these conditions are not met, partial leniency may still be granted. However, self-disclosure does not eliminate tax liability, and the evaded customs duties remain payable, along with interest of 0.5% per month under §§ 235, 238 AO. Additionally, customs authorities may impose liens on assets under § 76 AO to secure claims.

When importing or exporting goods to and from Germany, customs authorities determine the duties and taxes owed through a customs assessment notice. This can include:

• Import and export duties
• Excise duties (e.g., on alcohol, tobacco, or energy products), which are separate from standard import taxes

Under German tax law, these assessments are legally considered tax assessments as defined in § 155 (1) AO in conjunction with § 3 (3) AO.

Unlike customs duties, which are regulated at the EU level, there is no standardised EU-wide appeal process. Instead, Article 44 of the Union Customs Code (UCC) defers to national laws for handling appeals.

In Germany, businesses and individuals can challenge customs assessments under §§ 347 et seq. AO. The responsible authority for handling appeals is:

• The main customs office (Hauptzollamt), which functions as a tax authority under German law.

For international companies and foreign individuals facing a customs dispute in Germany, facing the appeal process requires in-depth knowledge of German and EU customs regulations. Errors in customs declarations or incorrect tax calculations can result in significant financial penalties or operational delays.

Seeking expert legal assistance ensures that your business can:

• Challenge excessive customs duties
• Rectify miscalculations in assessments
• Protect against unfair enforcement measures

If you have received a customs assessment notice in Germany and wish to appeal, legal support can help safeguard your business interests and prevent costly penalties.