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Index Cards by Country GERMANY Index cards by country GERMANY FREE ZONES, FREE PORTS Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - Germany Year of promulgation of the first text Official Terms for Free Zones of law concerning the Free Zones Free zones, Free ports 1888 Possibility to be established as Exact number of Free Zones Free Points 4 No TABLE OF CONTENTS Free Zones ..........................................................................................................................................4 General information ........................................................................................................................................................................4 List of operating Free Zones .........................................................................................................................................................5 Contacts ...............................................................................................................................................................................................6 Free Zones Web sites selection ...................................................................................................................................................6 2 WFZO Index cards - Germany DENMARK SWEDEN Freeport of Cuxhaven Hamburg Szczecin Freeport of Bremerhaven Berlin POLAND Amsterdam The Hague NETHERLANDS Freeport of Duisbourg Antwerpen GERMANY Dresden Brussels Bonn BELGIUM Wiesbaden Prague LUXEMBOURG CZECH REPUBLIC Luxembourg Brno Freeport of Deggendorf Strasbourg FRANCE Munich SLOVAKIA ViennaBratislava AUSTRIA Zurich SWITZERLAND LIECHTENSTEIN HUNGARY Bern ITALY FREE ZONES IN GERMANY 100 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2016 Map Projection: WGS 1984 3 WFZO Index cards - Germany FREE ZONES GENERAL INFORMATION Official definition “Free zones are special areas within the customs territory of the Community. Goods placed within these areas are free of import duties, VAT and other import charges. Free zone treatment applies to both non-Community and Community goods. Non-Community goods stored in the zone are considered as not yet imported to the Customs territory of the Community whereas certain Community goods stored in free zones can be considered as already exported. On importation, free zones are mainly for storage of non-Community goods until they are released for free circulation. No import declaration has to be lodged as long as the goods are stored in the free zone. Import and export declara- tions have only to be lodged when the goods leave the free zone. In addition, there may be special reliefs available in free zones from other taxes, excises or local duties. These will differ from one zone to another. The free zones are mainly a service for traders to facilitate trading procedures by allowing fewer customs formalities. Types of free zones: • Control type I free zones have a perimeter fence so that goods placed there, which is supervised by customs, are automatically under this regime. • The rules for control type II free zones are essentially the same as those governing customs warehouses. This means that, unlike with traditional-style free zones, the goods are subjected to a declaration in order to be able to benefit from the arrangement”. Source: http://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/free-zones_en Number of Free Zones 4 (2 Control type I free zones ; 2 Control type II free zones) Main sectors of activity Warehousing services, transshipment, logistics, industry products, etc. Number of active com- No information panies in Free Zones Total job numbers No information Distribution of investors No information Exports and sales No information Free zones contribution No information to the national economy Incentives Goods imported under one of the following customs procedures will be tempo- rarily exempt from taxation, while they remain in that situation: • Goods intended to be placed in a free zone or in a free warehouse; • Goods intended to be placed in temporary storage; • Goods placed under customs warehousing or inward processing arrange- ments; • Goods under temporary importation; • Goods under transit procedures. Free zones Law The Free Zones are regulated by the Community Customs legislation: • Articles 166 – 181 of the Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code, • Articles 799 – 814 of the Commission Regulation (EEC) No. 2454/93· 4 WFZO Index cards - Germany LIST OF OPERATING FREE ZONES Name Location Surface area Contacts Observations Freeport North west of - Hauptzollamt Bremen “Eurogate Container of Breme- Germany. 32 Hans-Böckler-Straße 56 Terminal Bremerhaven is rhaven nautical miles D-28217 Bremen located in the Freeport. (Freihafen from the open Tel: 0421-38.97.0 It uses state-of-the-art Bremerha- sea. Fax: 0421-38.97 116 technology and equip- ven) [email protected] ment for loading and discharging containers, IMO/hazardous cargo, OOG containers or uncontainerised cargo / heavy lift operations.” http://www1.euro- gate.de/en/Terminals/ Bremerhaven/EURO- GATE-Container-Termi- nal-Bremerhaven Freeport of Lower Saxony 263,000 m² Hauptzollamt Oldenburg Since 1896 Cuxhaven (on the shore Friedrich-Rüder-Str. 2 (Freihafen of the North D-26135 Oldenburg Cuxhaven) Sea at the Tel: 0441-2 10 25-0 mouth of the Fax: 0441-2 10 25 26 Elbe River). [email protected] Freeport of Bavaria 70.000 m² Hauptzollamt Landshut Deggendorf Seligenthalerstraße 62 (Freihafen D-84034 Landshut Deggen- Tel: 0871-806 0 dorf) Fax: 0871-806 500 [email protected] Freeport of Duisbourg 120,000 Hauptzollamt Duisburg Opened 23 November Duisbourg (Ruhrort) square metres Köhnenstraße 5 - 11 1990. (Freihafen total area D-47051 Duisburg Duisburg) Tel: 0203-71 34 0 “Duisburg is the site 8,000 square Fax: 0203-71 34 111 of the first inland free metres hall [email protected] port in Germany. By space. its establishment the city emphasises its importance in the area of goods logistics. The free port offers an ideal connection between the traffic carriers of water, rail and road”. http://www.duisbur- gnonstop.de/site_en/ index.php?page=show_ cityguide&aid=84&acti- vemenu=sehenswuerdig- keiten&category_id=76 Sources: http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/imports/free_ zones/list_freezones.pdf! And others 5 WFZO Index cards - Germany CONTACTS Ministry of Economics, Labour and Ports Zweite Schlachtpforte 3D-28195Bremen, Germany Phone: +49-(0)421-361-8996 - Fax: +49-(0)421-496-8996 E-mail: [email protected] Germany Trade and Invest Friedrichstrasse 60 10117 Berlin, Germany Phone: [49][30] 2000 99 0 - Fax: [49][30] 2000 99 111 E-mail: [email protected] WFB Wirtschaftsförderung Bremen GmbH Bremen Economic Development Kontorhaus am Markt Langenstraße 2-4 28195 Bremen, Germany Phone: +49 (0) 421.9600-10 - Fax: +49 (0) 421.9600-810 Freeport of Bremerhaven Hauptzollamt Bremen Hans-Böckler-Straße 56 D-28217 Bremen Tel: 0421-38.97.0 - Fax: 0421-38.97 116 [email protected] EUROGATE Container Terminal Bremerhaven GmbH Senator-Borttscheller-Straße 1 27568 Bremerhaven Phone: +49 471 1425 – 02 - Fax: +49 471 1425 - 43 00 [email protected] www.eurogate.eu Freeport of Cuxhaven Hauptzollamt Oldenburg Friedrich-Rüder-Str. 2 D-26135 Oldenburg Tel: 0441-2 10 25-0 - Fax: 0441-2 10 25 26 [email protected] Freeport of Deggendorf Hauptzollamt Landshut Seligenthalerstraße 62 D-84034 Landshut Tel: 0871-806 0 - Fax: 0871-806 500 [email protected] Freeport of Duisburg Hauptzollamt Duisburg Köhnenstraße 5 - 11 D-47051 Duisburg Tel: 0203-71 34 0 - Fax: 0203-71 34 111 [email protected] FREE ZONES WEB SITES SELECTION • http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/im- ports/free_zones/list_freezones.pdf • http://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/free-zones_en+ • https://www.ihkbonn.de/fileadmin/dokumente/Downloads/Recht_und_Steuern/Umsatzsteuer_bei_Ausfuhren_in_ Drittstaaten/NachweispflichtenFreihaefen.pdf • http://www.gtai.de/GTAI/Navigation/EN/welcome.html • http://www.duisburgnonstop.de/site_en/index.php?page=show_cityguide&aid=84&activemenu=sehenswuerdig- keiten&category_id=76 6.
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