The term tariff law represents a collective term for customs offenses, the prosecution of the customs authorities responsible. It is offense in essence, the customs fraud, § § 3 I 2, 370 tax code, the commercial smuggling, § 373 AO, and the control receiving and control characters forgery under § § 148, 149 Criminal Code in connection with § 369 AO. Generally speaking, the tariff law recognized that part of the criminal law that deals with the forbidden, inadequately explained, or giving false information to customs legislation made importation of goods into the European Community deals. For the implementation of the various offenses, it is immaterial whether the relevant acts were committed by individuals or companies.
Because of the strength of the German export economy, a lively trade in goods prevails in the Federal Republic from non-EU countries, is usually subject to the restrictions imposed by the Foreign Trade Law. Especially with the import and export of goods, the "dual-use character" have, which can thus be both civil and military use, strict rules apply to trade. Violations of these regulations, the goods without authorization, or deliveries are typical of embargo countries Offenses of criminal law and the customs tariff law misdemeanor dar.
lawyer Dr. jur. Frank Sievert
Hamburg, 08.06.2009
Contact:
Office: Dr. jur. Frank Sievert
Alster Kamp 26, 20149 Hamburg
Phone: 040 / 51 97 94
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