- The Ninth Amendment to the Tax Consultancy Act moves rules for freight forwarders and customs representatives from old sec. 4 no. 9 to new sec. 4d StBerG, mainly for clearer structure.
- No substantive change is intended: these service providers may still give limited assistance in tax matters related to customs procedures.
- Freight forwarders may assist with all customs procedural actions, import and export duties, and excise treatment of goods in intra-EU trade.
- Other customs representatives may assist in import and export duty matters only, provided they meet staffing, technical, financial, and qualification requirements under sec. 4b para. 2 StBerG.
- The wording now explicitly covers “import and export duty matters,” clarifying that this includes appeals and other legal remedies before customs authorities.
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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