traide Customs 101: Introduction to Customs Regulations for International Shipping

Navigating through EU customs law can be a challenge. There are numerous rules and regulations that must be considered in cross-border trade. These rules are relevant at both EU and national levels. In this article, we have summarized the most important legal aspects and sources of information that you should take into account in your export/import processes.

When it comes to customs clearance, you will inevitably encounter a plethora of abbreviations and legal terms. But don't worry, we are here to shed some light. For example, the abbreviation UCC stands for Union Customs Code, the fundamental law that defines customs regulations in the EU.

It is important to know that customs law is harmonized within the customs union. This means that a customs regulation is identical and applicable in both France and Germany. However, there are "regulatory gaps" that need to be filled by national (German) customs and tax law.

Regulations at EU level:

• UCC: Union Customs Code 

• UCC-DA: UCC Delegated Act 

• UCC-IA: UCC Implementing Act 

• UCC-TDA: UCC Transitional Delegation Act 

• Basic regulation on tariff and statistical nomenclature and the Common Customs Tariff, the basis for the Combined Nomenclature (CN) and TARIC

• Customs Relief Reg: Customs Relief Regulation 

• ECJ Rulings: Collection of the European Court of Justice 

Regulations in Germany / German tax law:

• National (customs) regulations, e.g.: Customs Administration Act, Foreign Trade Act, Turnover Tax Act, etc.

• Various national regulations such as Customs Regulation, Foreign Trade Statistics Regulation, Turnover Tax Implementation Regulation, etc.

• Instructions of the Customs Administration

• Decisions of the Fiscal Courts (EFG), judgments of the Federal Fiscal Court (BFH)

  
  

The Fiscal Code (AO) contains General Rules of Interpretation and basic regulations on tax and levy law. Import and export duties (e.g., customs duties, agricultural levies, import sales tax), as well as excise duties, are considered taxes within the meaning of the Fiscal Code, which is why customs offenses ultimately qualify as tax offenses.

The AO regulates, among other things:

• Liability regulations (§§ 69 et seq. AO)

• Conduct of customs audits (§§ 193 AO et seq.)

• Tax offenses and administrative offenses (§§ 370 AO et seq.).

traide Support

Customs law is complex - and those who trade internationally must keep both EU-wide and national regulations in mind. A key element is the correct customs tariff number. Errors in customs classification not only lead to incorrect levy collection but can also have legal and tax consequences.

traide AI supports you in reliably and efficiently determining the correct tariff number. Our software analyzes unstructured product information, automatically identifies customs-relevant features, and checks existing customs classifications for completeness and accuracy.

This way, you keep an overview amidst complex regulations - and ensure that your data, processes, and declarations are consistently correct and compliant.

Contact: info@traide.ai