Reporting the transport of untaxed alcohol products Unfortunately this specification of service has not yet been completely translated.
If you want to transport untaxed alcohol products, you need a special permit and registration to participate in the computerised transport and control system.
If you transport alcohol or goods containing alcohol without the products already being subject to alcohol 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 products can be used tax-free under certain conditions.
Movement under suspension of excise duty is usually possible in the following cases:
You are entitled to transport alcohol products within the German tax territory. The transport is possible
- to another tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, stored, received or dispatched.
- to establishments which are allowed to use the alcohol products tax-free. If you transport exclusively within the German tax territory to establishments of users, a simplified procedure applies.
- to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts.
- of alcohol products imported into the German tax territory from a country outside the European internal market (third country) and forwarded to a tax warehouse, to users or so-called beneficiaries.
You are entitled to transport goods within the European Union. This includes transport from, to or via other European Member States.
You are entitled to transport goods to a place of export from the European internal market, i.e. to a third country.
For tax control purposes, you must notify the customs authorities when you transport alcohol 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 the products must be taxed.
- in case of delivery to so-called beneficiaries, e.g. foreign armies, diplomatic missions and consular posts: additionally copy of exemption certificate
Online procedure: yes
Written form required: yes
Personal appearance required: no
Online-Verfahren "Internet-EMCS-Anwendung" der Zollverwaltung
Übersicht über zertifizierte Software-Anbieter für das EMCS-Verfahren auf der Internetseite der Zollverwaltung
Informationen und Formulare zum Papierverfahren auf der Internetseite der Zollverwaltung
Generalzolldirektion (GZD), Service Desk Zoll
Generalzolldirektion (GZD), Direktion II Teilnehmermanagement (ATLAS, EMCS, AES)
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
If you are obliged to do so, you must notify the transport electronically via an EMCS application.
§§ 13 bis 17 Alkoholsteuergesetz (AlkStG)
§§ 28 bis 42 Alkoholsteuerverordnung (AlkStV)
Informationen zu Beförderungen unter Steueraussetzungen auf der Internetseite der Zollverwaltung
Informationen zum IT-Verfahren EMCS auf der Internetseite der Zollverwaltung
Informationen zur Kontrolle der Beförderung verbrauchsteuerpflichtiger Waren auf der Internetseite der Europäischen Kommission
As a rule, you must submit the declaration electronically. You can use the online procedure of the customs administration for this purpose:
- Call up the Customs Administration's "Internet EMCS Application" ("IEA") and follow the instructions for filing.
- Click on the button "Create new process" on the start page of the application. Add the "e-VD" (electronic administrative document) form to the operation.
- Complete and save the "Draft e-VD" form. If necessary, follow the instructions for missing information or subforms.
- Select the "Sign" option to transmit the declaration to your responsible main customs office.
- The EMCS application automatically checks your declaration.
- If the verification of your declaration was successful, you will receive a message in the Internet EMCS application with a summary of the data you submitted. Otherwise, you will receive an error message.
- In addition, you will receive a reference number for the transaction (Administrative Reference Code, ARC) and a PDF document with a list of the transaction data. The PDF document can be printed out and used to accompany your goods.
- If the recipient has confirmed receipt of the goods in EMCS after arrival, you will receive the "notification of receipt" message, if necessary together with further information, for example in the event of a complaint.
- If you do not send goods, but receive them, you must create such a report of receipt. To do this, use the "report of receipt" form in the Internet EMCS application.
Alternatively, you can use certain software certified by Customs to declare a movement under duty suspension.
In some cases, there are exceptions to the obligation to declare electronically. In that case, submit the declaration in writing:
- Find out about the paper procedure and the so-called default procedure on the Customs Administration website.
- Follow the instructions of the customs administration on the respective procedure, the requirements and the necessary forms.
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
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