Goods Seized, a Letter From German Customs? What Matters Now

Customs proceedings in Germany rarely begin in a courtroom. They begin when a shipment does not arrive, when something is taken out of your luggage at the airport, or when a letter from the Hauptzollamt lands in your postbox stating that an investigation for tax evasion has been opened. Usually money is at stake at the same time: the goods are gone, and an assessment follows.

I defend clients across Germany in customs criminal proceedings and make sure both fronts are handled separately and in the right order - the criminal case and the duty assessment.

Situations I handle

  • →Goods not declared at import, or declared incompletely
  • →The declared value is challenged as too low
  • →Incorrect classification, incorrect origin, invalid preference certificates
  • →Subsequent assessment of customs duty and import VAT
  • →Seizure of goods, vehicles or cash
  • →Allegation of tax evasion under section 370 of the German Fiscal Code in connection with import duties
  • →Allegation of commercial smuggling (section 373) or dealing in evaded goods (section 374)
  • →Undeclared cash or gold at the border above 10,000 euros
  • →Searches of business or private premises by the customs investigation service
  • →Excise duty matters involving tobacco, alcohol or energy products

The key point: the duty assessment and the criminal case are two separate proceedings

This is regularly underestimated, and it is where most mistakes happen.

On one side is the assessment procedure. The Hauptzollamt assesses import duties, and the correct remedy against that is a formal objection. On the other side is the criminal investigation for suspected tax evasion. Both run in parallel, often within the same authority, but under different rules. For the general background, see my page on tax criminal law.

Two consequences matter to you immediately:

Paying the duties does not automatically end the criminal case. Many people pay assuming the matter is closed, and are surprised by a penalty order months later.

Conversely, paying the duties is not an admission of guilt. Settling an assessment does not mean you acted intentionally. This distinction can be worked out during the proceedings, and it often decides whether the case is discontinued.

Who is investigating you

For tax offences connected with import duties, the investigation is usually not conducted by the public prosecutor but by the criminal and administrative fines division of the Hauptzollamt. It conducts the case independently and holds essentially the powers of a public prosecutor. In larger or more complex matters, the customs investigation office joins, holding the rights and duties of the police.

One of Germany's eight customs investigation offices is located in Essen, covering North Rhine-Westphalia, alongside the main customs offices in Duisburg, Düsseldorf, Krefeld, Cologne, Aachen, Dortmund and Münster. My practice sits within this area, but I act throughout Germany.

What to do and what to avoid

Say nothing about the substance. You are not obliged to comment, and in customs matters the first spontaneous explanation is almost always the most expensive one. What you say goes into the file and cannot be taken back.

Do not sign anything you have not understood. This applies in particular to waivers regarding the goods and to records taken during checks.

Watch the deadlines. The objection against a duty assessment is time-barred. Missing it means losing the assessment side regardless of how well the criminal case develops.

Gather your documents. Invoices, purchase receipts, proof of payment, correspondence with the seller, shipping documents, evidence of ownership for private items. These papers decide the question of intent.

Do not wait. Defence achieves the most before the closing decision, not afterwards.

Seized goods: the way back

Seized goods are the most pressing problem for many clients, particularly where business assets or goods already sold are tied up. What matters is that a seizure is tied to the proceedings. It has no independent life.

If the investigation is discontinued because the suspicion is not confirmed, the basis for holding the goods generally falls away. Lifting the seizure and releasing the goods is then the next step, and it must be actively pursued. In practice it does not happen by itself.

In parallel, it can be examined during the ongoing proceedings whether the seizure is proportionate at all, or whether release against security is possible.

Possible outcomes

  • →Discontinuation for lack of sufficient suspicion, the best possible result
  • →Discontinuation on grounds of minor significance
  • →Discontinuation subject to conditions, with no entry in the certificate of conduct
  • →Penalty order, which can be challenged within two weeks
  • →Trial before the local or regional court

A substantial share of cases ends at the first three stages where the defence engages early and factually.

When more than the sentence is at stake

For entrepreneurs and self-employed clients, a customs case usually involves more than the sanction itself: customs reliability, authorisations such as AEO status, trade law consequences, and how business partners and banks react to pending proceedings.

For clients without German citizenship, the residence law dimension comes on top. A conviction for tax evasion can jeopardise naturalisation, a settlement permit and the extension of a residence permit. I handle criminal law and immigration law together, so these consequences shape the defence strategy from the outset rather than surfacing once the judgment is final.

Immediate help

If the matter is urgent - an ongoing search by the customs investigation service, or a summons - you can reach me directly:

I defend clients throughout Germany, discreetly, in German, English and Russian.

Frequently asked questions

German customs are holding my goods. Will I get them back?

That depends on why they are being held. Where the seizure secures evidence in an investigation, its basis generally falls away once the case is discontinued. Release does not follow automatically, however, and must be requested. Whether holding the goods is proportionate can be examined while proceedings are still running.

I have paid the import duties. Is the matter closed?

No. The assessment procedure and the criminal case are separate. Payment does not end the criminal proceedings, but neither is it an admission that you acted intentionally. Each has to be handled on its own terms.

Do I have to respond to the Hauptzollamt?

You must provide your personal details. You are not required to comment on the substance, and initially you should not. It makes more sense to obtain access to the file through defence counsel and decide afterwards what, if anything, to submit.

What penalties apply to tax evasion in customs matters?

The statutory range extends to five years' imprisonment, and up to ten years in particularly serious cases. Commercial smuggling carries a higher minimum penalty. In practice, a substantial share of cases ends in discontinuation where the defence engages early.

I bought the item privately and meant no harm. Is that enough?

Tax evasion requires intent. Someone who simply misjudged a value or was unaware of a declaration requirement has not necessarily acted intentionally. This is precisely where the defence begins - with receipts, proof of payment and correspondence with the seller.

How much cash may I carry?

Amounts of 10,000 euros and above must be declared when entering or leaving the EU, and the obligation also covers gold and equivalent assets. Failure to declare can lead to a fine and provisional seizure of the money. I have set out the details in a separate article: Cash and gold at the border.