If you transport beer or mixed beer drinks without the products already being subject to beer tax, this is known as "transport under suspension of excise duty". The tax is suspended while the products are in transit to their final destination, where it is then levied. Alternatively, after the movement, the beer products may, under certain conditions, be used duty-free or be subject to another duty suspension procedure. Movement under suspension of excise duty is possible in the following cases: You are entitled to transport beer under duty suspension in the relevant tax territory. In principle, you must be a trader and have been granted one of the following authorizations: 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 duty suspension arrangements. Registered consignor: You consign goods from the place of importation for which the beer tax is suspended. Movement under suspension of excise duty may take place: Within Germany You are allowed to transport beer products within the German tax territory Transport to another tax warehouse to establishments which 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, to or via other European member states. Carriage 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 gained possession of the beer, you must export it immediately 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 movement, the duty suspension ends and you have to pay tax on the products.