Customs & International Trade Advice

Due to its sensitivity and the complex regulations at national and international level, export control alone involves high risks for all economic operators. Violations of regulations jeopardize approvals and damage the reputation of the company. In addition, there is the threat of heavy fines or even imprisonment, which can be enforced against both the management and the responsible employees. For this reason alone, companies are well advised to comply with all export control regulations and to be extremely sensitive to a wide range of issues.

Our services in the area of foreign trade law

PwC's experts offer their support on every single aspect of export control:

• Expert opinions on individual issues,
• Review of procedures and development of optimization options in the area of compliance,
• Preparation of internal company work and organizational instructions,
• Training of your employees,
• Review of licensing procedures and application for goods list licenses,
• Review of export control in the company,
• Correspondence with the Federal Office of Economics and Export Control (BAFA),
• Support during foreign trade audits by the main customs offices,
• Support in administrative fine proceedings or sanction measures initiated.

You will also receive support with the reporting obligations in foreign trade. This includes reporting incoming and outgoing payments (such as reporting forms Z4, Z10), the status of receivables and payables (Z5, Z5a, Z5b), and company shareholdings (K3/K4) to the Deutsche Bundesbank. Even though they primarily serve statistical purposes, non-observance can result in substantial fines and the revocation of customs authorizations.

In addition to the European harmonized regulations on tobacco, beer, sparkling wine and intermediate products as well as spirits or alcohol and energy taxes, the Federal Republic of Germany has three other special types of excise tax: electricity, coffee and alcopop taxes. These regulations are quite complex, but offer companies a wide range of potential for structuring and minimizing costs.

Our services in excise law

The PwC team also offers you comprehensive advice in excise law. This includes in particular

• Expert opinions on individual excise law issues.
• The application and Pflege of all excise tax permits.
• The review of preferential treatment under electricity and energy tax law and the development and implementation of optimization options.
• The calculation of electricity and energy taxes.
• The preparation or review of work and organizational instructions.
• The preparation of refund or reimbursement applications.
• Appeal procedures.
• The support of external audits by the main customs offices.
• The support of extrajudicial and judicial appeal proceedings.