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New Customs Office Jurisdiction Regulation and EU-MERCOSUR Agreement: Key Changes and Legal Review

  • The Third Ordinance amending the Main Customs Office Jurisdiction Ordinance took effect on January 1, 2026, adjusting and redefining the responsibilities of main customs offices across Germany.
  • The changes affect a wide range of customs tasks, including audits, investigations, and criminal or administrative offense procedures.
  • Companies must ensure their processes and contacts align with the new jurisdiction rules to avoid legal disadvantages due to incorrect submissions.
  • The EU and MERCOSUR states signed a partnership and interim trade agreement on January 17, 2026, creating one of the world’s largest free trade zones and gradually reducing tariffs.
  • The European Parliament has requested a legal opinion from the European Court of Justice on the agreement’s compatibility with EU treaties, delaying its full implementation.

Source: blogs.pwc.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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