Customs investigation offices are authorities of the Federal Customs Administration. They are responsible for the prosecution of crimes within the jurisdiction of the duty in cases of serious and organized crime. Customs investigation offices report directly to the Customs Office.
The main activities of the customs investigation include, among others
- Detection and investigation of unknown tax cases,
- Fight against drug crime, including the fight against money laundering,
- Combating of customs and excise offenses, in particular in the field of international cigarette smuggling,
- Exploration of tax offenses and tax offenses,
- Determination of the tax basis in the above cases,
- Tax investigations, in particular audits, which are assigned to the customs investigation offices in the individual case by the main customs offices,
- Under the jurisdiction of the tax authorities other assigned tasks
- Prosecution of infringements in foreign trade field,
- Prosecution of infringements in the market order area,
- Prevention and prosecution of crime and the detection of unknown crimes within the jurisdiction of the customs administration.
There are currently 8 customs investigation offices with 24 field offices:
- Zollfahndungsamt Berlin -Brandenburg
- Zollfahndungsamt Dresden
- Zollfahndungsamt Food
- Zollfahndungsamt Frankfurt am Main
- Zollfahndungsamt Hamburg
- Zollfahndungsamt Hannover
- Zollfahndungsamt Munich
- Zollfahndungsamt Stuttgart
Each Zollfahndungsamt has a territorial jurisdiction, but not in terms of the boundaries of the provinces. Thus, the jurisdiction of the District Customs Investigation Office Hamburg ranges as far to Mecklenburg- Vorpommern into it.
Besides its own territorial jurisdiction also some customs investigation offices are factually responsible for other districts, such as editing the Zollfahndungsamt Stuttgart violations of the Foreign Trade Law in the area of Customs Investigation Office, Munich. The customs investigation offices Essen, Berlin -Brandenburg and Hamburg are engaged in the foreign trade law.