Excise duties: rules, rates and exemptions, registration, payments, refunds
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
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).
Responsible for the content
Federal Ministry of Finance
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