Customs administration; General information

The administration of customs duties, excise duties regulated by federal law, including import turnover tax, as well as various transfer taxes, is one of the tasks of the Federal Finance Administration, i.e. the Federal Ministry of Finance as the supreme service authority and its subordinate authorities (Federal Central Tax Office, General Customs Directorate, main customs offices, customs offices).


Customs duties, fiscal monopolies, the excise duties regulated by federal law (energy tax, electricity tax, tobacco tax, alcohol tax, beer tax, sparkling wine and intermediate products tax, alcopops tax, coffee tax including import turnover tax, as well as motor vehicle tax and other transport taxes related to motorised means of transport (air transport tax) and the levies within the framework of the European Union are administered by federal fiscal authorities.

Further information can be found on the website of the Federal Finance Administration (see "Further links").

Status: 08.12.2021

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
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  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
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