Customs clearance: free areas and types of customs

Customs duties are levies on goods that can be levied by the state when the customs border is crossed. The customs border is usually identical to the national border or, in a customs union, the borders of a community of states vis-à-vis third countries. The customs border encloses the customs area.
Free areas are areas that do not belong to any customs area. These include B. areas surrounded by customs fences within the customs area, such as the Duisburg, Hamburg free port or the island of Helgoland.

Goods can be imported, stored, transshipped, refined and exported in free areas without a duty being levied on them. Goods are subject to customs duties and therefore dutiable as soon as they cross a customs border. The person who brought the dutiable goods into the customs area has to bring the goods to the border customs office. There it is to be presented for customs inspection. Most border stations, border crossing points, sea ports and airports are subject to customs surveillance for control purposes.

Financial tariffs serve to skim money and are mainly levied on goods that cannot be produced in Germany or can only be produced to a limited extent for various reasons (e.g. coffee or tea).
Protective tariffs serve to protect domestic industries; foreign products are artificially made more expensive with the help of customs so that domestic products remain competitive.

Education duties aim to protect young industries from competition until they are internationally competitive.

Ad valorem duties werden nach dem Customs value berechnet, das ist i.d.R. der Einstandspreis frei Grenze.

Specific duties on the other hand, are calculated according to weight, length or some other measure.

Mixed duties are used for goods with strongly fluctuating prices, with the weight duty set as the lower limit.

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