{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs criminal proceedings","description":"A customs criminal proceeding is initiated when authorities suspect deliberate violations such as smuggling, systematic misclassification, or intentional evasion of import duties—conduct that goes beyond administrative error. Unlike a customs penalty notice issued by the revenue authority, criminal proceedings involve prosecutors, a formal indictment, and trial before a criminal court, with potential sentences including imprisonment. The process follows standard criminal procedure: investigation","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-criminal-proceedings","inLanguage":"en","dateModified":"2026-06-18T14:42:39.048120","citation":"https://www.zoll.de/DE/Fachthemen/Steuern-Verfahren/Zollstrafverfahren/zollstrafverfahren_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-criminal-proceedings","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs criminal proceedings · A customs criminal proceeding is initiated when authorities suspect deliberate violations such as smuggling, systematic misclassification, or intentional evasion of import duties—conduct that goes beyond administrative error. · Quelle: https://www.zoll.de/DE/Fachthemen/Steuern-Verfahren/Zollstrafverfahren/zollstrafverfahren_node.html"}