Bettina Mertgen
Bettina Mertgen advises companies involved in international trade on all matters of customs, excise and foreign trade law as well as green trade. She defends clients in audits and in alleged violations of customs, excise, green trade or foreign trade regulations, assists in setting up new or reviewing existing compliance management systems (CMS/ICS) in this area and conducts litigation in areas such as customs valuation or tariff law.
Her focus areas are:
She gives lectures in export control law in the lecture ‘International Business Law’ at the University of Applied Sciences in Mainz.
Practice Area
Panel
- Contributing Author
Experience
- Deloitte Legal (2015 - 2025)
- Baker McKenzie (2007 - 2015)
Membership
- Bar Association Frankfurt
- Chamber of Tax Advisors Hessen
- European Forum for External Economic Relations (EFA) [Europäisches Forum für Außenwirtschaft e.V.]
Qualifications
- Certified Tax Advisor, 2006
- Certified Tax Lawyer, 2010
- Certified Advisor for Customs and Excise Duties, 2013
Education
- Johan Wolfgang Goethe-Universität Frankfurt am Main, 1999-2002
1 Contributions by Bettina Mertgen
PRACTICE NOTES
EU supply chain sustainability: compliance guide to due diligence and market access under the Green Deal (CS3D, Forced Labour, Deforestation, Ecodesign, Batteries, REACH/CLP) plus reform and green claims developments
This Practice Note centres on supply chain sustainability within the EU and the implementing legislative measures of the European Green Deal. It offers a practical outline of the principal laws across core themes such as supply chains, product-specific regimes, and sustainability-linked due diligence obligations for trading in the EU. Note that wider, product‑specific rules should likewise be taken into account when evaluating due diligence duties. This Practice Note does not address UK legislation. For further information on legislation in the UK, see Practice Note: Supply chain sustainability—UK.
What is supply chain sustainability in the EU and why is it important?
During the last ten years, the EU has shifted supply chain sustainability from a voluntary strand of corporate social responsibility to a core element of regulatory compliance under the European Green Deal. This embodies the view that sustainable supply networks are essential to managing European businesses’ environmental footprint and, given the expansive legal architecture, heavily influence legal risk management and long‑term competitiveness. To achieve these aims, the EU approach embeds Environmental, Social and Governance (ESG) principles at each stage of the supply chain. Depending on the particular regulation applicable to them across sectors, as set out in the law, companies...
EU Law
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