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ZollVG Zollverwaltungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Zoll- und Außenwirtschaftsrecht
(1) Unbeschadet des Zollkodex der Union und der sonstigen unionsrechtlichen Vorschriften lehnt die Zollstelle die Annahme der Zollanmeldung ab, wenn
- 1.
- die Zollstelle sachlich nicht zuständig ist,
- 2.
- die Voraussetzungen für die beantragte Zollbehandlung nicht vorliegen oder
- 3.
- Verbote und Beschränkungen entgegenstehen.
(2) Die Zollstelle kann die Annahme der Zollanmeldung ablehnen, wenn
- 1.
- sie örtlich nicht zuständig ist,
- 2.
- die Regelungen über den Amtsplatz oder die Öffnungszeiten (§ 18) nicht beachtet worden sind.
Quelle: BMJ
Import: