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ZollVG Zollverwaltungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Zoll- und Außenwirtschaftsrecht
(1) Der organisatorische Aufbau der Zollverwaltung bestimmt sich nach dem Finanzverwaltungsgesetz vom 30. August 1971 (BGBl. I S. 1426, 1427) in der jeweils geltenden Fassung.
(2) Dienststellen der Zollverwaltung sind Zollbehörden im Sinne des Artikels 5 Nummer 1 des Zollkodex der Union.
(3) Das Bundesministerium der Finanzen kann durch Rechtsverordnung die Zuständigkeiten der Hauptzollämter und ihrer Dienststellen festlegen.
(4) Der Grenzaufsichtsdienst der Zollverwaltung sichert unbeschadet anderer gesetzlicher Regelungen insbesondere den deutschen Teil der Grenze des Zollgebiets der Union und überwacht den grenznahen Raum (§ 14 Abs. 1) sowie die anderen der Grenzaufsicht unterworfenen Gebiete (§ 14 Abs. 4). Zum Grenzaufsichtsdienst der Zollverwaltung gehören alle Zollbediensteten - einschließlich der Bediensteten des Wasserzolldienstes -, die in der Grenzaufsicht tätig sind.
Quelle: BMJ
Import: