What penalties apply to incorrect customs declarations?

Anyone who intentionally provides false or incomplete information to customs authorities meets the definition of tax evasion under § 370 Abgabenordnung – this also applies to errors in customs declarations, such as incorrectly declaring a tariff number to evade an anti-dumping duty. The consequences range from fines to back payments to imprisonment, depending on severity and intent. General customs violations can also result in penalties of up to 1 million euros. Important to note: even negligent conduct, such as insufficiently researched product codes, can already lead to back payments and default interest, even if there is no criminal intent.