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Terms & explanations relating to logistics, supply chain management and e-commerce

Customs

Customs, or the Federal Customs Administration, is an authority that is part of the Federal Fiscal Administration and reports to the Federal Ministry of Finance. The tasks of customs include monitoring the cross-border movement of goods with regard to compliance with restrictions and prohibitions, levying customs duties and various federal taxes, enforcing monetary claims of the federal government and federal entities, combating illegal employment and money laundering and checking compliance with minimum and standard wages. For example, German customs inspects consignments of goods imported into or exported from Germany with regard to the payment of taxes that may be incurred as a result of crossing the border (import tax, tobacco/alcohol tax, etc.). In many areas, e.g. criminal prosecution or combating terrorism, the customs administration works closely with the police and other federal and state authorities.