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).
Information about Rights & Duties
Excise duties: information on the general rules, rates and exemptions, registration for excise tax purposes and payment of excise tax, obtaining a refund
Further information
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.