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ZollVG Zollverwaltungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Zoll- und Außenwirtschaftsrecht
(1) Freizonen (Artikel 243 des Zollkodex der Union) sind diejenigen Einrichtungen, die beim Inkrafttreten dieses Gesetzes bestehen. Die Errichtung neuer Freizonen bedarf eines Bundesgesetzes.
(2) Das Bundesministerium der Finanzen kann zur Anpassung an wirtschaftliche Erfordernisse oder zur Vereinfachung der zollamtlichen Überwachung durch Rechtsverordnung den Verlauf einer Freizonengrenze ändern, soweit der wesentliche Bestand der Freizone nicht berührt wird.
Quelle: BMJ
Import: