Excise duties: rules, rates and exemptions, registration, payments, refunds

Excise duty

In Germany, the customs authority manages all excise duties regulated by federal law.

Common basic rules apply at EU level to the different types of excise duty (in particular under the Excise Duty Directive).

Further information on the national regulations, the procedure, the individual types of excise duty, the rates of duty and the EMCS (the computerised system for recording and monitoring the movement of excise goods) can be found on the national portal .