Pay tax on sparkling wine and intermediate products Unfortunately this specification of service has not yet been completely translated.

The German customs administration levies excise duty on sparkling wine and intermediate products. The customs administration is responsible for levying the tax on sparkling wine and intermediate products. Sparkling wine Sparkling wines are fermented beverages in bottles with a sparkling wine stopper attached by a special holding device, or are beverages which, at a temperature of + 20°C, have an excess pressure of 3 bar or more due to carbon dioxide in solution, or are beverages which, depending on their alcoholic strength and composition, are classified under heading 2204, 2205 or 2206 of the Combined Nomenclature (CN) - European Union goods nomenclature, eight-digit codes. The alcoholic strength by volume must be more than 1,2 % and not more than 15 %. In the range of 13 to 15 percent by volume, the alcohol present must also have been produced exclusively by fermentation. Examples for sparkling wines are champagne, prosecco or sparkling wine. intermediate products Intermediate products are also fermented products to which distilled alcohol has been added. They must have an alcoholic strength by volume of between 1.2% and 22%, must not be sparkling wine, wine or taxed as beer, and be classified, like sparkling wine, under heading 2204, 2205 or 2206 of the Combined Nomenclature. Liqueur wines or aromatised wines, for example, are intermediate products. The tax arises as soon as the sparkling wine or intermediate product is removed from or consumed in a so-called tax warehouse. A tax warehouse is a place approved by the main customs office where goods may be produced, processed, stored, received or dispatched. In addition, tax arises, among other things, when you import sparkling wine or intermediate products from a third country. If you become liable to tax as a tax warehouse keeper, you must submit a tax declaration on an official form. In this declaration, you calculate the tax amount yourself. The same applies if you take the goods into your business as a registered consignee. Amount of tax on sparkling wine and intermediate products The excise tax on sparkling wine and intermediate products is calculated according to the quantity of finished beverages, taking into account the respective alcohol content: for sparkling wine up to 6 percent by volume you have to pay EUR 51.00 per hectolitre or EUR 0.38 for a 0.75 litre bottle for sparkling wine with more than 6 percent by volume, you must pay EUR 136.00 per hectoliter or EUR 1.02 for a 0.75-liter bottle. for intermediate products up to 15% by volume, you must pay EUR 102.00 per hectolitre or EUR 0.76 for a 0.75-litre bottle for intermediate products up to 15 percent by volume (for bottles with sparkling wine stoppers and special holding devices or bottles with an excess pressure of 3 bar or more at + 20 degrees Celsius due to dissolved carbon dioxide), you must pay EUR 136.00 per hectolitre or EUR 1.02 for a 0.75-litre bottle for intermediate products containing 15 % or more by volume, you must pay EUR 153.00 per hectolitre or EUR 1.15 per 0.75-litre bottle.

No additional documentation is required.


Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
+49 351 44834-520
+49 351 44834-510
auskunft-zoll.gzd@zoll.de-mail.de
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Generalzolldirektion (GZD), Dienststellensuche Zoll
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Preconditions
You must pay the excise duty on sparkling wine and intermediate products if the tax has arisen and you are liable for the tax within the meaning of the law. This can be the case in various constellations, for example if You are the owner of a tax warehouse from which the products were withdrawn or in which they were consumed, you are a "registered consignee" and take the products into your business following their movement under suspension of excise duty, or you have been involved in manufacturing without the necessary authorisation.
You must submit the declaration or declaration for the sparkling wine tax and the intermediate products tax in writing: If you withdraw sparkling wine or intermediate products from a tax warehouse, consume them, or are a "registered recipient," you must calculate the tax yourself and file a written tax return: Download the relevant form from the website of the customs administration: "Monthly Tax Return/Relief Declaration for Sparkling Wine" (Form 2401) and "Monthly Tax Return/Relief Declaration for Intermediate Products" (Form 2451), respectively, and the. "Attachment to Monthly Tax Return/Relief Return for Sparkling Wine" (Form 2402) or the "Attachment to Monthly Tax Return/Relief Return for Intermediate Products" (Form 2452). Complete the forms in full and send them by post to your local main customs office. The main customs office will check your tax declaration. If regular deliveries of sparkling wine or intermediate products from other European countries are involved and you have a permanent permit to purchase them, you must declare these deliveries in a written tax declaration: To do so, download the forms "Monthly tax declaration/relief declaration sparkling wine" (form 2401) and attachment (form 2402) or "Monthly tax declaration/relief declaration intermediate products" (form 2451) and attachment (form 2452) on the website of the Customs Administration. Complete the forms in full and send them by post to the main customs office responsible for you. The main customs office will check your tax declaration. If the tax on sparkling wine or intermediate products has arisen in connection with irregularities or a disregarded ban, you must also calculate it yourself and submit a written tax declaration: To do so, download the form "Tax declaration for sparkling wine tax in individual cases" (Form 2404) or "Tax declaration for intermediate products in individual cases" (Form 2453) on the website of the Customs Administration. Fill out the form completely and send it by mail to your main customs office. The main customs office will check your tax declaration. If any discrepancies are discovered during the examination of the tax declaration/relief declaration, you will be given the opportunity to correct incorrect information or supplement incomplete information up to the due date of the duties. If the claim is already due or if you do not correct the information, the main customs office assesses the duties with a tax assessment and informs you of this. If the inspection does not lead to any objections, the amount of duty due will normally be collected from your account by direct debit, in which case you do not need to take any further action. If you import sparkling wine or intermediate products from a third country, you submit the tax declaration as part of the customs declaration. 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.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
11.02.2021