Specialist Advisory
Tariff classification, excise duty law and energy tax reliefs for companies. Certified specialist advisers with many years of experience in national and international customs matters.
Customs and excise duty law are among the most complex areas of tax law. Anyone who trades, manufactures or imports goods internationally faces a large number of regulations, tariff codes and licensing obligations. At our firm, two managing directors - Wolfgang Dittrich and Carolin Börtz - hold the qualification of certified specialist adviser. The close connection between customs law and international tax law, for example in transfer pricing and customs valuation, is a central element of our advisory work.
Our firm combines expertise in customs law and international tax law. This combination is rare and enables comprehensive advice on cross-border trade in goods.
Our advisory services are provided in German and English, in person at our office in Münster, by telephone or via video conference. We advise both mid-sized companies and internationally operating groups on all matters relating to customs and excise duties.
Thanks to our many years of experience, we understand how customs authorities operate and know what matters during customs audits. We support you from the initial tariff classification through to establishing internal compliance structures.
Your expert
CEO
Tax Consultant, Bachelor of Arts, Expert Adviser for International Taxation, Expert Adviser for Customs and Excise Duties
From practice
An internationally active manufacturer of household goods wished to obtain the status of Authorised Economic Operator (AEO C+S). AEO C+S status was granted; customs procedures run more quickly, inspections are less frequent and supply chains are considerably more predictable.
An importer of aluminium sheets from China was facing potential anti-dumping duties of 24.6 per cent. The anti-dumping duties were avoided entirely, the import was handled in a legally secure manner and procurement costs remained predictable.
A trading company for aviation fuel required the excise duty licence as a registered consignee. The licence was granted, operational processes have been simplified and ongoing compliance with excise duty obligations is permanently ensured.
From tariff classification to energy tax reliefs: we advise you on all customs and excise duty matters.
Correct classification of your goods in the tariff schedule, binding tariff information and representation in tariff disputes.
Customs valuation, rules of origin and preference law for optimal use of free trade agreements and customs preferences.
Applications for Authorised Economic Operator (AEO) status and the implementation of customs simplifications for faster clearance.
Advisory on alcohol, beer, coffee and sparkling wine tax, licensing procedures and the tax treatment of production and trade.
Relief options for energy-intensive companies, electricity tax reductions and energy supplier licensing.
Preparation for customs audits, establishment of internal compliance structures and representation before customs authorities.
Specialist Expertise
Customs value and transfer pricing are closely linked. Anyone trading goods internationally between related companies needs advice that understands both perspectives. Our firm combines these competencies and delivers consistent solutions before both customs and tax authorities.
Consistent structuring of transfer pricing and customs valuation for intra-group trade in goods
Tax and customs law optimisation for imports, exports and intra-Community trade
Compliance with customs and tax law regulations across multiple jurisdictions simultaneously
We combine specialist customs law expertise with tax knowledge and modern digital working processes.
Certified specialist advisers
Two managing directors with the specialist adviser qualification for international tax law
Customs law and tax law combined
Comprehensive advice at the interface of customs law and international tax law
English-language advisory
Advisory in the business language of your international partners
Digital processes
Digital collaboration via DATEV with remote advisory by video, telephone or online
FOCUS Top Firm
Recognised as one of Germany's leading tax advisory firms
Our specialist advisers for customs and excise duties are available for you personally.
Answers to the most important questions on customs and excise duties.
Your question is not listed? Get in touch with usA specialist adviser for customs and excise duties supports companies in correctly classifying goods in the tariff schedule, determining customs value, applying for customs simplifications and complying with excise duty regulations. They represent clients before customs authorities and optimise the tax burden on cross-border trade in goods.
AEO stands for Authorised Economic Operator. Companies with this status benefit from faster customs clearance, fewer physical inspections, preferential treatment during security checks and simplified customs procedures. AEO status is internationally recognised and strengthens the confidence of business partners.
Germany levies, amongst others, the following excise duties: energy tax (on mineral oil, natural gas, coal), electricity tax, tobacco tax, alcohol tax, beer tax, coffee tax, sparkling wine and intermediate products tax, and alcopop tax. The energy tax is by far the highest-yielding excise duty.
Yes, energy-intensive companies in the manufacturing sector have access to various relief options. These include the peak-load compensation scheme for energy and electricity tax, tax reliefs for specific processes and procedures, and reduced tax rates. We assess which reliefs are applicable to your business and manage the application process.
When goods are supplied between related companies, the transfer price influences the customs value and therefore the amount of customs duties. Customs authorities and tax authorities have different interests: low transfer prices reduce the customs value but increase the taxable profit in the country of import. We ensure a consistent structure that satisfies both requirements.
Yes, our firm provides advice on customs and excise duty law in both German and English. For international clients and cross-border trade in goods, advising in the business language of the client is a matter of course for us.
During a customs audit, the customs authority checks whether all customs-relevant transactions of the past years have been handled completely and correctly. Focus areas are the classification of goods, customs value, origin of goods and preference entitlement, simplified procedures, and excise duty matters such as energy and electricity tax. Accounting records, delivery documents, contracts and electronic declarations are examined. We support you before, during and after the audit and represent your interests before the principal customs office.
Good preparation starts with ensuring that all audit-relevant documents are complete and properly organised, and that internal processes are critically reviewed in advance. Useful steps include checking the plausibility of classifications, reviewing customs valuations, ensuring supplier declarations are up to date, and documenting the authorisation prerequisites for simplified procedures. We carry out a self-audit with you, identify risk areas and develop a strategy for the audit so that you can approach it with confidence.
Anyone who generates electricity and supplies it commercially or uses it themselves is, under the Electricity Tax Act, generally classified as a supplier or end consumer and will in most cases require a formal licence from the competent principal customs office. Exceptions and simplifications exist for small installations or electricity from renewable energy sources, among others. In addition, notification, registration and record-keeping obligations must be observed. We assess which licences and reliefs apply to your installation and handle all communication with the principal customs office.
Whether tariff classification, AEO application or energy tax relief - speak to our specialist advisers. The initial consultation is free of charge.
