Penalties for infringements of customs law in Germany are deeply embedded in national fiscal, criminal and administrative sanctions legislation. The adoption of Directive (EU) 2017/1371 on the fight against fraud to the Union’s financial interests by means of criminal law has so far had no impact on this legislation. This article describes the current rules and practices with regard to customs penalties in Germany and looks at the implications of the proposed Directive on customs infringements and sanctions.
Global Trade and Customs Journal