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German Legal Points for Business. By : Guido Mayer attorney-at-law bar certified specialist for commercial – and company law business mediator

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german legal points for business

German Legal Points for Business

By :

Guido Mayer

attorney-at-law

bar certified specialist for

commercial – and company law

business mediator

Partner at

Dumslaff & Partner Lawyers

Loehrstr. 87b

56068 Koblenz

Germany

Phone : +49 261 96323 0

Fax : +49 261 96323 34

german an european regulations of import
German an European Regulations of Import

Customs Duties

  • The delivery of goods all over the EU is to be set apartfrom import !
  • Importmeans the delivery of goods from beyond the bounds of the European Union (EU) into the European Union.

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

europe
Europe

E

U

R

O

P

E

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

import regulation from non eu countries e g indonesia

EU - Customs Code:

Regulation EWG1

No. 2913/92

German Customs Code:

ZollverwG 2 and AWR 3

Germany

§12 AWR for dangerous goods

Import Regulation from Non EU-Countries (e.g. Indonesia)

1EWG = Europäische Wirtschaftsgemeinschaft (European Economic Community)

2 ZollverwG = Zollverwaltungsgesetz (Administrative Law for Customs )

3 AWR = Außenwirtschaftsgesetz (German Foreign Trade and Payments Law)

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

customs proceedings
Customs Proceedings

There are different kind of customs proceedings. The most important way is delivering goods from a non - EU - country into an EU - country. Another interesting custom proceeding is the bond warehouse. The other legal customs proceedings are only reasonable, if your client wants to cultivate a good in Europe! They are not attractive for your kind of business.

Bonded Warehouse

  • Customs have not to be paid by being imported in the bonded warehouse, but by taking goods of the bonded warehouse.
  • Economically reasonable when destination of goods all over the EU is not clear

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

bonded warehouse

Merchandise

Consignment Sales

Customs & Port

Clearance Service

Account Payment

& Collect Service

Import Formality

Packing &

Re-packing

Market Analyis

Bonded Warehouse

Warehouse

Storage &

Distribution Service

Just-in-Time

Delivery Service

Bonded

Warehouse

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

eu tariff of duties

Online Database

of

Customs Tariff

Website:

http://ec.europa.eu/taxation_

customs/index_en.htm

The Tariff of Duties

and the taxes

have to be paid

by the importer !

Price

Calculation

TARIC

EU Tariff of Duties

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

ezt electronic tariff of duties

Reportable

import

Tariff of

Duties

Import Restriction

Demand of

Import License

EZT Online

Required

Documents

EZT (Electronic Tariff of Duties)

Since Jan 1st, 2006, the German customs administration offers the tariff of duties addedwith national taxes (import sales tax and consumption tax) as „EZT – online“ (EZT = Electronic Tariff of Duties) in the internet: http://www.zoll.de/b0_zoll_und_steuern/a0_zoelle/c0_zollanmeldung/d10_atlas/e1_ezt_online/index.html

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

required documents for normal case
Required Documents (for normal case)

1. Bill of Entry; registration via Internet:https://www.einfuhr.internetzollanmeldung.de/iza/content.do

2. Invoice, with :

Name,

Address,

Number of goods,

Description of goods,

Price of goods,

Terms of payment and delivery

Country of origin and destination

3. Declaration of Value

It is only necessary if the value of goods is more than € 10,000 (120 million Rp.)

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

drafting of contracts
Drafting of Contracts

Indonesia has not acceded the Convention on Contracts for the International Sales of Goods (UN – Sales of Goods) by now.

Therefore it is very important to arrange choice of law and to arrange the place of jurisdiction.

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

place of jurisdiction
Place of Jurisdiction

It would be very difficult to carry out an Indonesian sentence in Germany. It is advisable to arrange the place of jurisdiction in Germany at the place where the buyer is located.

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

choice of law

3rd Country Law

German Law

International

Law

Choice of Law

There are three practicable possibilities to draft the law:

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

1 international law
Advantages

International rules that are accepted by governments, legal authorities and practitioners world - wide

As a rule fair and balanced

Disadvantages

Difficult to customise for particular interests

In detail difficult to use

1. International Law

UN - Sales of Good (CISG) / Incoterms

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

2 german law
2. German Law

Advantages

  • German judges are very familiar with German law; if the place of jurisdiction is in Germany - as highly recommended -, it is advisable to choose German law; usage of foreign law leads to expert opinion and high cost
  • German buyers are common with German law; that avoids quarrels in connection with the contract and its interpretation
  • Contracts can be simply adjusted for the individual case

Disadvantages

  • Requirement of legal advise in Germany
  • Your are not familiar to German law (until now)
  • A buyer in another European country does not know german law; it might be that he does not accept German law

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

3 choice of the law of a third country
3. Choice of the Law of a Third Country

Advantage:

  • Neither buyer nor purchaser know the law; chosen law is neutral

Disadvantages:

  • High costs of legal advice
  • Legal actions are very expensive

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

german import sales tax
German Import Sales Tax
  • Import sales tax called „Einfuhrumsatzsteuer“ originates according to § 1 subparagraph 1 number 4 of the German sales tax law (UStG) with the import of goods from a Non EU-Country; it is a special kind of value added tax.
  • Payment of import sales tax has to be proved by a receipt of custom house
  • Debtor is the buyer
  • The sales tax is actually in Germany about 19 % of the price of goods
  • In a normal case, the import sales tax is a VAT (Value Added Tax) on input
  • The buyer can subtract it from his sales tax, he has to pay

So the buyer is not burdened with the import sales tax!

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

slide17

Import Sales Tax

in

different EU-countries

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

concept of co operation between indonesian vendors and german businessmen in germany
Concept of Co-operation between Indonesian Vendors and German Businessmen in Germany

Instead of selling the goods to German importers, it is worth considering to incorporate with a German company, whose shareholders are shared between Indonesian vendors and German businessmen.

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

concept of co operation
Concept of Co-operation

Advantages :

  • Indonesian vendors does not need to search the German buyers
  • Prices can be negotiated in a fair way
  • Indonesian vendors don‘t need middlemen
  • No non-payment risk
  • All risks of selling are shared by all shareholders

Disadvantages:

  • Indonesian vendors have to engage in a German company

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

example of cooperative

Indonesian

Supplier

Indonesian Supplier

Indonesian

Supplier

sell

European Buyers

Example of Cooperative

Shared

Sell

Sell

Sell

Shared

Shared

Co-operation of Indonesian Suppliers

in Germany

(supported by German Companies)

Buyers in Europe

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

example of contract german law
Example of Contract (German Law)

click

RA Guido Mayer

____________________________________________

Dumslaff & Partner Rechtsanwälte

ad