Germany
Information for governments and traders
| Section 178 of the Fiscal Code in conjunction with the ordinance on customs costs | |
| Explanatory website |
| Various specialised regulations deal with prohibitions and restrictions. The websites references provide the list of them per topic |
| Section 377 ff. of the Fiscal Code (Provisions on administrative fines) |
| Section 355 ff. of the Fiscal Code; Section 40 ff. of the Code of Procedure for Fiscal Courts | Act which regulates the organization and the government of the Fiscal Courts and the legal procedure. | |
| Explanatory website |