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ZollVG Zollverwaltungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Zoll- und Außenwirtschaftsrecht
(1) Der Handel mit Nichtunionswaren oder unversteuerten Waren, die zur Verwendung als Schiffs- und Reisebedarf bestimmt sind, darf nur mit schriftlicher Erlaubnis des Hauptzollamts betrieben werden. Die Erlaubnis kann zur Sicherung der Zollbelange mit Auflagen verbunden werden.
(2) Das Bundesministerium der Finanzen kann zur Sicherung der Zollbelange durch Rechtsverordnung die Abgabe und den Bezug unverzollter oder unversteuerter Waren als Schiffs- und Reisebedarf einschränken oder für bestimmte Fälle untersagen.
Quelle: BMJ
Import: