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The principle of freedom of foreign trade is restricted by export control law. Certain items, in particular weapons, military equipment and dual-use items, which are listed in the relevant items lists, are subject to restrictions in the form of licensing requirements when exported and, to a certain extent, when transferred to other EU Member States. Even with regard to non-listed items, knowledge of a sensitive end use can trigger export control restrictions. Restrictions under export control law apply not only to the export of physical goods, but also to the transfer and provision of software and technology. The provision of technical assistance or brokering services may also be subject to export control restrictions. In addition to national and EU export control restrictions, it is also important to keep an eye on US export control restrictions under the Export Administration Regulations (EAR) and the International Traffic in Arms Regulations (ITAR).

We support businesses in all matters relating to export control law, e.g. implementing internal export control systems (internal compliance programs), reviewing licensing requirements and applying for licenses before the Federal Office for Economic Affairs and Export Control (BAFA) or the Federal Ministry for Economic Affairs and Climate Action (BMWK). We also support companies during foreign trade audits, assist them in disclosing potential infringements and, in the event of disputes, represent them before the competent authorities and courts.

Embargoes and sanctions restrict trading with certain countries or natural and legal persons, organizations and entities beyond the general export control restrictions. Embargo measures are trade restrictions imposed on a specific country. In addition to the ban on exporting military equipment to certain countries (arms embargo), embargoes can also comprehensively prohibit trade in non-proliferation-related goods, the provision of certain services, the transfer of intellectual property rights, the provision of financing and financial assistance (including insurance) and capital and payment transactions with certain countries or subject them to licensing and notification requirements (economic embargo). Extensive economic embargoes are currently in place against Russia, Belarus and Iran, among others. In addition, persons, organizations and entities can be subject to person-related sanctions if they are included in a sanctions list, with the consequence that transactions with them and companies owned or controlled by them are subject to far-reaching restrictions. Due to their extraterritoriality, US sanctions should also be included in any review.

Infringements of embargoes and sanctions can result in criminal and administrative penalties. Furthermore, in the event of a violation, companies risk losing customs authorizations and simplifications as well as reputational damage.

We provide comprehensive advice on sanctions and embargoes. We support companies in reviewing any prohibitions or licensing and notification obligations, applying for licenses to the Federal Office for Economic Affairs and Export Control (BAFA) and implementing internal control systems (internal compliance programs). We also support companies during foreign trade audits, assist them in disclosing potential infringements and, in the event of disputes, represent them before the competent authorities and courts.

Our customs law practice covers all aspects of customs law, including the classification of goods under the customs tariff (including applications for binding tariff information (BTI)), customs valuation law, origin of goods and preferential treatment, reimbursement and remission of import duties, prohibitions and restrictions on the import and export of goods, use of special customs procedures (e.g. transit procedure, end-use, customs warehousing procedure or inward processing procedure) and applications for customs authorizations and simplifications.

In addition to representing our clients in customs law disputes before the chief customs offices, fiscal courts and European courts, we support companies during customs audits, assist them in filing applications in the area of customs law and in disclosing any infringements. We also advise companies on criminal and administrative law aspects of customs law.

Certain goods such as mineral oil, natural gas, electricity, tobacco, alcohol and sparkling wine are subject to excise duty. When transporting, producing, storing and using these goods, numerous regulations must be taken into account in order to avoid unintentionally incurring excise duties. In addition, there is a risk of criminal and administrative consequences if excise duties are reported incorrectly or late.

We support companies in applying for authorizations under excise duty law, making use of tax exemptions, reductions, and reliefs as well as in defense against claims in proceedings before the authorities and fiscal courts. We also advise companies on the consequences of any infringements under criminal and administrative law.

Anti-dumping duties may be imposed to protect EU industries from dumping from companies in third countries. If a third country promotes exports through subsidies, countervailing duties can be imposed. The imposition of such measures is preceded by a complex investigation conducted by the European Commission. Anti-dumping and countervailing duties can severely burden both importers in the EU and the affected companies in third countries and present them with economic challenges.

Our lawyers assist companies and industry associations in the context of European Commission investigations and support them in challenging European Commission decisions. We also advise companies on the use of exemptions from anti-dumping and countervailing duties.

The World Trade Organization (WTO) provides an institutional framework for trade relations between its Members. WTO law consists of a large number of different international treaties that govern trade between WTO Members, in particular the General Agreement on Tariffs and Trade (GATT), the General Agreement on Trade in Services (GATS) and the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). In the event of trade disputes, WTO members can resort to a dispute settlement procedure.

For the purpose of drawing up Germany’s balance of payments, German residents are obliged to report certain payments they receive from or make to foreigners to the German central bank Bundesbank. In addition, there are reporting obligations with regard to certain foreign claims and liabilities as well as cross-border shareholdings. Violations of these reporting obligations can result in criminal and administrative penalties. We provide companies and public authorities with comprehensive advice on the content and scope of these reporting obligations and support them in submitting such reports. We also advise companies on the possibility of disclosing infringements of reporting obligations and rectifying any failures to report.