If you transport beer or mixed beer beverages without the products already being subject to beer tax, this is referred to as "transport under suspension of tax". The tax is suspended while the products are in transit to their final destination, where it is then levied. Alternatively, after the beer products have been transported, they may be used tax-free under certain conditions or be subject to another tax suspension procedure.
Transportation under tax suspension is possible in the following cases:
You are entitled to transport beer under tax suspension in the respective tax territory. In principle, you must be a trader and have been granted one of the following permits:
- Tax warehouse keeper: you operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where products may be manufactured, processed, stored, received or dispatched under tax suspension.
- Registered consignor: you ship goods from the place of importation for which beer tax is suspended.
Transportation under tax suspension may take place:
Within Germany.
- You are authorized to transport beer products within the German tax territory.
- Transportation
- to another tax warehouse
- to establishments that are allowed to receive beer as "registered consignees
- to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts
- of beer imported into the German tax territory from a country outside the European internal market (third country)
Within the European Union
- You are entitled to transport beer within the European Union. This includes transport from other, to other or via other European member states.
- Transportation
- to another tax warehouse
- to establishments of "registered consignees" (these are allowed to receive goods from abroad for which the beer tax is suspended).
- to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts
Export to a third country or territory
- You are entitled to transport beer to a place of export from the European domestic market.
- As soon as you, as a tax warehouse keeper, registered consignor or consignee, have obtained possession of the beer, you must immediately export it to a third country.
For tax control purposes, you must notify the customs authorities when you transport beer products under duty suspension. The various stages of the movement are recorded in a database, the Excise Movement and Control System (EMCS). If irregularities occur during the transport, the tax suspension ends and you have to pay tax on the products.