Border control

Under customs control is commonly understood the verification of goods, transport documents and persons when it passes through a customs border or directly afterwards. They may be held at border crossings, airport terminals, train, ports and rivers or on the highway. They must be distinguished from the border control, which also includes the passport control with.

Definition

After the Customs Code Customs controls are specific actions that the customs authorities to ensure the correct application of customs rules and regulations regarding entry, exit, transit, transfer, storage and end-use of goods moved between the customs territory of the Community and other territories, and make the presence of non-Community goods and goods in the end-use and movement within the customs territory.

Germany

The competent customs authority is the Federal Customs Administration. Controls (along with officers of border clearance service ), in trains or in coastal waters mainly carried out by customs officers of border inspection service on the border with Switzerland, at border crossing points at airports and sea and free ports through the water tariff. There are also controls on the mobile control groups that are not limited to the border regions, but can occur anywhere in the federal territory. For a long time even X-ray machines are used for such controls, can illuminate the whole truck loads; both at airports and ports, as well as more recently at highway controls.

The verifications of Financial Control are no customs control in the strict sense, since it does not aim to cross the border (including transit) and the entry of goods, substances and objects, but also serve to combat undeclared work.

Free allowances when traveling within the European Union

When excise goods (cigarettes, alcohol ), certain indicative quantities in the use for private purposes is assumed to be observed. When exceeding the free allowance proof of private use is required. About the free limits will be taxed goods and ensured.

Within the EU, these allowances do not apply to the Canary Islands, the French Overseas Departments (DOM -ROM ) and Saint- Pierre and Miquelon, Åland (Finland), Athos (Greece) and the Channel Islands. Not the customs territory belongs to Germany, the Island of Heligoland and the exclave Büsingen.

Until 31 December 2009, it focused in the new EU member states Bulgaria, Estonia, Latvia, Lithuania and Romania in cigarettes nor the lower quantitative limit of 200 pieces

For wine from other EU Member States there are no reference amount was set in Germany. For consumption tax law wine can be brought in unlimited quantities for use for private purposes. Wine Legal regulations for the transport of wine remain unaffected.

In addition, when traveling within the EU, the duty of the traveler cash or equivalent means of payment ( checks, securities, precious metals ) worth 10,000 euros or more to indicate questioning by customs. Higher amounts apply as a commodity and must be registered. Violators also criminal proceedings can be initiated administrative proceedings and in money laundering suspicions.

Free allowances when entering from countries outside the European Union

Imports within certain travel allowances are not taxable if they are intended for personal consumption or for members of their own household or as a gift. This only applies to goods that leads a traveler with it. A shipment of luggage in the mail, whether before or follow does not count as carried.

Current quantity and value limits for goods that are imported by travelers:

Until 31 December 2009, also existed in the new EU member states Bulgaria, Estonia, Latvia, Lithuania and Romania in cigarettes the allowance of a maximum of 200 pieces.

(only for persons aged 17 and over )

Goods exceed the exemption limits their value, must be cleared through customs. The charges calculated here according to the value of goods. Goods with a value of up to 700 euros is taxed at 17.5 percent. All that exceeds this value will incur an individual duty and import sales tax ( 19 percent). When alcohol is a flat rate of 6.60 euros per liter is required, regardless of value of goods.