With effect from 1 September 2026, the legislator has introduced new requirements for customs representatives and also for customs departments. In Germany, these are governed by the Tax Advisory Act (Steuerberatungsgesetz, StBerG). Why? Because not everyone is allowed to offer advice and representation in customs matters. Only the professionals proper, namely tax advisers, auditors and lawyers, are authorised to provide so-called assistance in tax matters, which includes customs advice and representation. So-called “legal services” may even be provided only by lawyers. Legal services also include advice on the entire field of foreign trade law, sanctions law and export control law.
The Act extends this principle for certain professional groups. The new section 4d permits “freight forwarders” to carry out all procedural acts in import and export matters and in the excise treatment of goods traded with EU Member States. “Freight forwarders” in this sense are businesses that arrange for the dispatch of goods (section 453 of the German Commercial Code, HGB). Beyond that, “other customs representatives” are permitted to advise in import and export matters. Compared with the authorisation of freight forwarders, this does not include advice and representation in matters of consumption taxes (Verbrauchsteuern).
Since import VAT is also a consumption tax (section 21 of the German VAT Act, UStG), this type of charge is covered for freight forwarders. Whether the fact that this charge is not mentioned for “other customs representatives” means that their advisory authorisation does not extend to it must be left open, because import VAT is also an import duty within the meaning of section 1 of the Customs Administration Act (ZollVG). The Act is unclear on this point. At least the other consumption taxes are presumably not covered here. Advice and representation on all questions of foreign trade, export control and sanctions are ruled out unless the person is authorised to provide legal services.
This finding matters because the work of advisers and representatives should be covered by appropriate professional liability insurance. If the activity in which the error occurred was not covered by the advisory authorisation, insurance cover will also be lost.
The requirements for the internal organisation of representatives are also new. Adequate resources in terms of staff, equipment and finances are required. This means a sufficient number of adequately qualified staff and sufficient work equipment (IT), training and insurance. Strictly speaking, this already applied under compliance law. Now, however, the legislator has expressly included it in the Act (section 4b StBerG). As a result, missing or inadequate resources will now be regarded as organisational fault on the part of management. This can lead to fines and personal liability if it is considered to be the cause of any errors.
These rules also apply accordingly to the customs departments of companies. Here, too, attention should be paid to adequate resources in terms of staff, expertise and finances.
In addition, within groups of companies, the tasks that departments perform for other group companies should be defined and clarified in a contractual agreement. Perhaps more on this in a future article.
We will be happy to support you in assessing and optimising any internal organisational measures. We can also help you put internal arrangements and rules within your group in writing where departments carry out such activities for other group companies, which is privileged within a group at least as far as legal services are concerned.
Please feel free to contact us.
