Germany

Information for governments and traders


Section 178 of the Fiscal Code in conjunction with the ordinance on customs costs

http://www.zoll.de/DE/Fachthemen/Zollkosten/z...

Explanatory website

http://www.gesetze-im-internet.de/englisch_ao...

Various specialised regulations deal with prohibitions and restrictions. The websites references provide the list of them per topic

http://www.zoll.de/DE/Fachthemen/Verbote-Besc...

http://www.zoll.de/EN/Businesses/Movement-of-...

Section 377 ff. of the Fiscal Code (Provisions on administrative fines)

http://www.gesetze-im-internet.de/englisch_ao...

Section 355 ff. of the Fiscal Code; Section 40 ff. of the Code of Procedure for Fiscal Courts

http://www.zoll.de/DE/Fachthemen/Verbote-Besc...

Act which regulates the organization and the government of the Fiscal Courts and the legal procedure.
Explanatory website

https://www.gesetze-im-internet.de/fgo/FGO.pd...

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