德国法兰克福机场海关没收过境音乐家的乐器并索取关税是否有法律依据？
Raymond Wang 2小时前 34 法兰克福机场 海关 音乐 早在今年8月中旬，现居比利时的日本小提琴家堀米柚子携带其价值超百万美金的瓜奈利名琴在法兰克福转机时，海关工作人员以她未申报并涉嫌逃税为由将乐器当场没收，并告知若想取回小提琴需缴纳38万欧元的税金以及罚款。 http://www.facebook.com/ganbareyuzuko 粉丝们并在facebook创立了声援组织，讨要乐器。 最终，法兰克福机场海关没收的瓜奈利名琴交还到了她的手中，也并未强制罚款。 近日，26岁的德累斯顿国家乐团的小提琴首席Yuki Manuela Jank… 0 赞 0 踩 其他回答 经常出境演出的艺术家都不办号称“货物护照”的ATA么？日本的话不太清楚，欧洲各国携带乐器出境演出一般会自行办理ATA的。话说走私的话，国外不清楚，国内实在是太容易了，拿一把50块的渣琴出境，盒子不换，琴换成50万欧的再入境，真以为边检的土鳖看得出区别来么~ 热心网民 2小时前 0条评论 0 赞 0 踩 谢邀。
我查到网上有专业人士解释其适用的欧盟法律：
According to general rule D of Annex I to Council Regulation (EEC) No 2658/87, Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods contained in travellers' personal luggage. This flat rate 3,5 % customs duty shall apply provided that the value of the goods subject to import duty does not exceed Eur 350 per consignment or per traveller.对比法兰克福机场发言人的说法，两次古董小提琴被扣的原因都是因为没有当时向海关申报并提供权属证明（有可能被认为是走私文物）。在音乐家Yuzuko Horigome提供相应的文件，并证明小提琴是其工作必需后，得到了归还，也没有被罚款。
In our case the value exceeds 350 Eur.
If there is no relief from customs duty, the Customs take the usual duty according to Common Customs Tarff and the VAT and the fines if there was customs fraud.
Even if the duty rate for this 100 year violin is zero (note that for 9202.10.10 the duty is 3.20 %) the VAT and fines remains to be applied. VAT in Germany is 19%
So, the German Customs demand 474 K$ as a total of VAT (19% from 1,2 M$ = 228 K$) and fines (maybe equal or more than unpaid VAT).
Othervise, this amount can be increased as Yuzuko doesn’t obtain the documents for purchase. The prise of Guarneri violin can reach 10 or even 18 M$ (http://artsbeat.blogs.nytimes.com/2009/10/21/guarneri-violin-sold-for-10-million/ & http://www.npr.org/templates/story/story.php?storyId=128572508)
To avoid this situation the passengers should declare the expensive goods on export when crossing the boarder the first time. It helps to re-import the goods duty free without limits.
事情引起较大的关注，可能还是因为法兰克福机场的执法过于严格、死板，但并非没有法律依据。 Raymond Wang 2小时前 0条评论 0 赞 0 踩 登录后可回答 提交回答
