by Dr. Regina Küpperfahrenberg
In view of the complexity of customs regulations and the need of economic operators for legal certainty, information from the administration on the application of customs law is of considerable importance. When carrying out foreign trade transactions, faulty disposition bases based on a lack of legal knowledge can pose considerable risks. Therefore, entrepreneurs have a significant interest in the conditions under which they are entitled to information in individual cases and whether the customs authorities are bound by the information they provide.
The present paper deals specifically with the information claims under Articles 11 and 12 of the Customs Code and is intended to provide a comprehensive overview of the factual conditions as well as the legal effects of the various information claims. An essential focus of the work is the presentation of the legal effects of the right to information according to Article 11 of the Customs Code. In particular, the question of the consequences of incorrect official information on which the economic operator has relied is at the center of the discussions.