{"id":1984,"date":"2026-08-18T13:59:25","date_gmt":"2026-08-18T11:59:25","guid":{"rendered":"https:\/\/galen.de\/?page_id=1984"},"modified":"2026-08-18T14:10:28","modified_gmt":"2026-08-18T12:10:28","slug":"customs-criminal-law","status":"publish","type":"page","link":"https:\/\/galen.de\/en\/rechtsgebiete\/steuerstrafrecht\/zollstrafrecht\/","title":{"rendered":"Customs criminal law"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1984\" class=\"elementor elementor-1984\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6acff9f e-flex e-con-boxed e-con e-child\" data-id=\"6acff9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b14b524 red-underline elementor-widget elementor-widget-text-editor\" data-id=\"b14b524\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Customs evasion and customs criminal proceedings \u2013 Criminal consequences of missing or incorrect customs declarations<\/h2><p><span style=\"font-weight: 400;\">Customs criminal law lies at the intersection of international trade, European customs law, and national criminal law. For companies with cross-border supply chains, logistics providers, importers, exporters, or individuals handling excise goods such as alcoholic beverages or tobacco products, customs criminal investigations can have significant economic and personal consequences. Private individuals, too, may come under the scrutiny of customs authorities \u2013 for example, during travel or cash checks.<\/span><\/p><p><span style=\"font-weight: 400;\">These cases often involve allegations of import duty evasion. Typically, the responsible customs office or customs investigation department then initiates criminal customs proceedings.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The relevant criminal provisions \u2013 in particular Sections 369 et seq. of the German Fiscal Code (AO) \u2013 are so-called blanket provisions. This term refers to a criminal provision that refers to other legal acts. In the case of customs criminal law, the criminal assessment of conduct only becomes clear in conjunction with the Union Customs Code (UCC), the associated European and national regulations, and excise duty provisions. For defendants, this means that the criminal assessment depends on complex preliminary questions of customs and tax law.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Errors in customs declarations, incorrect tariff classifications, violations of import prohibitions, or incomplete information regarding customs value and origin of goods can have legal consequences. In addition to fines or imprisonment, confiscation measures, asset seizures, and significant reputational damage are possible.<\/span><\/p><p><span style=\"font-weight: 400;\">The defense against charges of customs evasion focuses particularly on examining whether false information was provided or information was omitted, whether and to what extent tax evasion occurred, and whether intent can be proven. Our lawyers at Galen Rechtsanw\u00e4lte possess extensive expertise and advise and represent clients nationwide in customs and white-collar crime proceedings.\u00a0<\/span><\/p><h2>What is meant by customs criminal law and customs evasion? \u2013 Typical offenses in customs criminal law (\u00a7\u00a7 369\u2013374 AO)<\/h2><p><span style=\"font-weight: 400;\">Customs criminal law is systematically classified under tax criminal law. Import and export duties are treated as equivalent to taxes according to Section 3 Paragraph 3 of the German Fiscal Code (AO). Customs offenses include:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Customs evasion<\/b><span style=\"font-weight: 400;\"> (\u00a7 370 AO)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Breaking the ban<\/b><span style=\"font-weight: 400;\"> (\u00a7 372 AO) \u2013 Violation of import, export and transit prohibitions<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Commercial, violent or organized smuggling<\/b><span style=\"font-weight: 400;\"> (\u00a7 373 AO) \u2013 Customs evasion or breach of customs regulations in cases of commercial activity, use of force, organized crime or the use of firearms<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>tax evasion<\/b><span style=\"font-weight: 400;\"> (\u00a7 374 AO) \u2013 Illegal trade in goods imported in violation of \u00a7 370 or \u00a7 372 AO<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Value stamp forgery<\/b><span style=\"font-weight: 400;\">, insofar as the act concerns tax stamps (\u00a7 148 StGB)<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>In addition, there are numerous customs offenses under Sections 377 et seq. of the German Fiscal Code (AO), which are punishable by substantial fines.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Customs criminal law primarily affects individuals in internationally operating companies. Global supply chains, complex customs tariffs, and embargo regulations significantly increase the risk of (even unintentional) criminal liability.<\/span><\/p><p><span style=\"font-weight: 400;\">The central criminal provision in customs criminal law is customs evasion under Section 370 of the German Fiscal Code (AO). Anyone who provides incorrect or incomplete information to the customs authorities regarding tax-relevant facts, unlawfully omits information, or unlawfully fails to use tax stamps and tax labels is liable to prosecution. This conduct constitutes customs evasion if it results in a reduction of import or export duties, or at least the obtaining of an unjustified tax advantage. A reduction occurs even if the duties are not assessed, not assessed in full, or not assessed on time.<\/span><\/p><p><span style=\"font-weight: 400;\">Typical scenarios include inaccurate information on customs value, incorrect tariff classifications, incorrect proof of origin, or simply the failure to submit a customs declaration upon import.<\/span> <span style=\"font-weight: 400;\">Intent is required with regard to all objective elements of the offense. Conditional intent is sufficient. Negligent conduct can be punished as an administrative offense of reckless tax evasion pursuant to Section 378 of the German Fiscal Code (AO).<\/span><\/p><h2>Typical errors in customs declarations \u2013 When is criminal prosecution a possibility?<\/h2><p><span style=\"font-weight: 400;\">Customs criminal proceedings are frequently initiated by inspections conducted by the main customs offices or the customs investigation unit. In practice, customs offices often begin their investigations as part of a customs audit; not infrequently, this is followed directly by criminal proceedings. The trigger can be discrepancies in the customs declaration.<\/span><\/p><p><span style=\"font-weight: 400;\">Random audits by customs offices and customs controls under the Union Customs Code often lead to the initiation of criminal proceedings. Furthermore, tax authorities can conduct investigations into tax-relevant facts during a so-called follow-up review. In passenger traffic, checks at border crossings, such as at airports, can trigger investigations. International exchange of information with foreign tax authorities regarding cross-border matters can also result in customs criminal proceedings.<\/span><\/p><p><span style=\"font-weight: 400;\">The public prosecutor&#039;s office only conducts the investigation if it is transferred to them or if they take over the case. Otherwise, the customs administration conducts the investigation itself. The customs investigation unit \u2013 the &quot;criminal police of customs&quot; \u2013 may search business and private premises to secure documents and data for the investigation. Furthermore, goods and documents may be seized and confiscated, and asset freezes may be issued to secure potential confiscation.<\/span><\/p><h2>Penalties for customs evasion \u2013 imprisonment, especially serious cases and confiscation<\/h2><p><span style=\"font-weight: 400;\">The penalty for customs evasion under Section 370 of the German Fiscal Code (AO) ranges from a fine to five years&#039; imprisonment. In particularly serious cases, the penalty increases to six months to ten years&#039; imprisonment. The specific sentence depends primarily on the amount of import duties evaded, the duration of the offense, and the offender&#039;s conduct during and after the crime.<\/span><\/p><p><span style=\"font-weight: 400;\">In cases of commercial, violent or organized smuggling (\u00a7 373 AO), a prison sentence of six months to ten years is provided for; in less serious cases, a prison sentence of up to five years or a fine is provided for.<\/span><\/p><p><span style=\"font-weight: 400;\">Under German law, companies themselves cannot be held criminally liable. However, if managers have committed offenses, they face fines under the Administrative Offenses Act (\u00a7 30 OWiG). Furthermore, the authorization of Authorized Economic Operator (AEO) status and other customs authorizations can be revoked. Customs offenses under \u00a7 377 AO can be punished with substantial fines.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition to the main penalty, asset confiscation is of considerable practical importance. Assets can be provisionally secured through seizure as early as the preliminary investigation. Ultimately, proceeds of crime can be confiscated pursuant to Sections 73 et seq. of the German Criminal Code (StGB). Confiscation is often the most severe economic consequence of customs criminal proceedings. Calculating the amount of tax evaded is crucial in this regard. Performing this calculation is often complex and requires careful review within the framework of the defense.<\/span><\/p><h2>Criminal defense in customs-related criminal cases \u2013 your legal advice and representation by Galen Lawyers<\/h2><p><span style=\"font-weight: 400;\">Our lawyers at Galen Rechtsanw\u00e4lte advise and defend clients nationwide in cases involving white-collar crime and customs offenses. We have extensive forensic experience in complex economic proceedings and represent both individuals and companies.<\/span><\/p><p><span style=\"font-weight: 400;\">Customs criminal investigations require an early, strategic approach. Crucial decisions are made during the investigation phase, for example, in connection with searches, arrests, or initial interrogations of suspects. How these measures are handled can significantly influence the further course of the proceedings.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Our lawyers prioritize a structured approach that fully considers your interests. We begin by requesting access to the case file, analyzing the customs and tax law basis of the alleged offense, and then developing a defense strategy tailored to your specific needs.<\/span><\/p><p><span style=\"font-weight: 400;\">We accompany you during searches, advise you on how to remain silent, and defend you at all stages of criminal proceedings. Our goal is to consistently enforce your rights and minimize the impact of the proceedings on your professional and financial life.<\/span><\/p><p><span style=\"font-weight: 400;\">Please contact us to arrange an appointment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90a7900 elementor-widget elementor-widget-button\" data-id=\"90a7900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/galen.de\/en\/#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d4964c e-flex e-con-boxed e-con e-parent\" data-id=\"6d4964c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff3870e red-underline elementor-widget elementor-widget-text-editor\" data-id=\"ff3870e\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-ff3870e{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430f437 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"430f437\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id='uael-faq-wrapper-703' class=\"uael-faq-wrapper\">\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-6b79aef\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-6b79aef uael-question-span\" tabindex=\"0\" id=\"uael-faq-1-6a8e132ebfae4\">What is customs evasion?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Customs evasion occurs in particular when incorrect or incomplete information is provided to the customs authorities, or when required information is omitted, thereby reducing import or export duties. The legal basis is Section 370 of the German Fiscal Code (AO) in conjunction with Section 369 of the German Fiscal Code (AO).<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-8183eaa\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-8183eaa uael-question-span\" tabindex=\"0\" id=\"uael-faq-2-6a8e132ebfb54\">When does smuggling occur?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Smuggling under Section 373 of the German Fiscal Code (AO) is a criminal offense committed by anyone who evades import or export duties or violates a customs embargo on a commercial, violent, organized, or firearms basis. The penalty is significantly increased, ranging from six months to ten years imprisonment. In less serious cases, the penalty is imprisonment for up to five years or a fine.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-36f9a7b\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-36f9a7b uael-question-span\" tabindex=\"0\" id=\"uael-faq-3-6a8e132ebfb8d\">Can negligent violations also be punishable?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Negligent violations are generally not criminal offenses, but may constitute an administrative offense. For example, reckless tax evasion can be punished with a fine according to Section 378 of the German Fiscal Code (AO).<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-9146b73\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-9146b73 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4-6a8e132ebfbbe\">What role does the Union Customs Code play?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">The Union Customs Code (UCC) is the central legal basis under EU law for customs procedures and governs, among other things, customs clearance in the member states and the levying of import VAT on goods imported from non-EU countries. Violations of the obligations stipulated therein can form the basis for criminal liability under national law.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-e3e4d09\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-e3e4d09 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5-6a8e132ebfbf0\">Do I have to comply with a summons?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">As a suspect, you are not obligated to comply with a summons from the police or customs investigation. You must appear if summoned by the public prosecutor&#039;s office or a court, but you are not required to give a statement. Stricter rules apply to witnesses, but they have the right to refuse to give information if it would incriminate them. Any statement should only be made after consulting a lawyer.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-200c5cd\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-200c5cd uael-question-span\" tabindex=\"0\" id=\"uael-faq-6-6a8e132ebfc20\">What does confiscation mean in customs criminal law?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Confiscation means that assets obtained through the crime are seized. These assets can be secured through seizure as early as the investigation stage. This can have significant economic consequences.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-0de18e3\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-0de18e3 uael-question-span\" tabindex=\"0\" id=\"uael-faq-7-6a8e132ebfc4e\">Can companies themselves also be held criminally liable?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Under German law, companies are not criminally liable. However, if managers commit criminal offenses, fines can be imposed under Section 30 of the Administrative Offenses Act (OWiG).<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-6e27a6b\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-6e27a6b uael-question-span\" tabindex=\"0\" id=\"uael-faq-8-6a8e132ebfc7b\">What are customs violations?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">Customs administrative offenses are less serious violations of customs law obligations, which, according to \u00a7\u00a7 377 ff. AO, are not considered criminal offenses but are punished with a fine.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c82ed5e\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><i class=\"fas fa-angle-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><i class=\"fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-c82ed5e uael-question-span\" tabindex=\"0\" id=\"uael-faq-9-6a8e132ebfcac\">When should I contact a lawyer?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400;\">As soon as you become aware of an investigation \u2013 for example through a search, a hearing or a summons \u2013 you should seek legal advice immediately to protect your rights.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Zollhinterziehung und Zollstrafverfahren \u2013 Strafrechtliche Folgen bei fehlenden oder fehlerhaften Zollanmeldungen Das Zollstrafrecht liegt an der Schnittstelle zwischen internationalem Warenverkehr, europ\u00e4ischem Zollrecht und nationalem Strafrecht. F\u00fcr Unternehmen mit grenz\u00fcberschreitenden Lieferketten, f\u00fcr Logistikdienstleister, Importeure, Exporteure oder Personen, die mit verbrauchssteuerpflichten Gegenst\u00e4nden wie alkoholischen Getr\u00e4nken oder Tabakwaren umgehen, k\u00f6nnen zollstrafrechtliche Ermittlungen erhebliche wirtschaftliche und pers\u00f6nliche Konsequenzen haben. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1195,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1984","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Zollstrafrecht und Zollhinterziehung: Galen Rechtsanw\u00e4lte verteidigen bundesweit bei Ermittlungen, Durchsuchung, Verm\u00f6gensarrest, Einziehung und Strafverfahren.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/galen.de\/en\/rechtsgebiete\/steuerstrafrecht\/zollstrafrecht\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_GB\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Galen Rechtsanw\u00e4lte Berlin | Strafrecht &amp; Compliance - Galen Rechtsanw\u00e4lte Berlin\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Zollstrafrecht und Zollhinterziehung | Galen Rechtsanw\u00e4lte Berlin\" \/>\n\t\t<meta property=\"og:description\" content=\"Zollstrafrecht und Zollhinterziehung: Galen Rechtsanw\u00e4lte verteidigen bundesweit bei Ermittlungen, Durchsuchung, Verm\u00f6gensarrest, Einziehung und Strafverfahren.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/galen.de\/en\/rechtsgebiete\/steuerstrafrecht\/zollstrafrecht\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-08-18T11:59:25+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-08-18T12:10:28+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Zollstrafrecht und Zollhinterziehung | Galen Rechtsanw\u00e4lte Berlin\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Zollstrafrecht und Zollhinterziehung: Galen Rechtsanw\u00e4lte verteidigen bundesweit bei Ermittlungen, Durchsuchung, Verm\u00f6gensarrest, Einziehung und Strafverfahren.\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/zollstrafrecht\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/galen.de\\\/en\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/#listItem\",\"name\":\"Rechtsgebiete\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/#listItem\",\"position\":2,\"name\":\"Rechtsgebiete\",\"item\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/#listItem\",\"name\":\"Steuerstrafrecht\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/#listItem\",\"position\":3,\"name\":\"Steuerstrafrecht\",\"item\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/zollstrafrecht\\\/#listItem\",\"name\":\"Zollstrafrecht\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/#listItem\",\"name\":\"Rechtsgebiete\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/zollstrafrecht\\\/#listItem\",\"position\":4,\"name\":\"Zollstrafrecht\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/rechtsgebiete\\\/steuerstrafrecht\\\/#listItem\",\"name\":\"Steuerstrafrecht\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/galen.de\\\/en\\\/#organization\",\"name\":\"Galen Rechtsanw\\u00e4lte Berlin | Strafrecht &amp; Compliance\",\"description\":\"Galen Rechtsanw\\u00e4lte in Berlin: Strafverteidigung, Wirtschaftsstrafrecht, Compliance-Beratung und Whistleblowing. 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