Michaela Merz


Leave a comment

Germany – changes in customs law


Starting situation

The German customs authorities tightened the conditions for Swiss based companies to apply for a payment deferral account. In the past it was possible to apply for such an account without having to found an independent subsidiary in Germany. Continue reading


Leave a comment

EU – TP adjustments not any more relevant for custom value?


On the 20th of December the EU Court gave its decision in the case of Hamamatsu Photonica Deutschland GmbH vs Hauptzollamt München (C-529/16). Continue reading


Leave a comment

EORI number


The basic purpose of EORI (Economic Operator Registration and Identification in the EU) is to establish a system whereby every trader who interacts with Customs Authorities in any Member State of the EU is allocated an unique reference number. This reference number is valid throughout the EU and serves as a common reference number for the trader’s interaction with the Customs Authorities of any Member State. Continue reading