Duty suspension procedure for excise goods
Conditions for placement under the duty suspension procedure
Movement of excise goods under duty suspension from the place of importation within the German tax territory, including via third countries or territories, is only possible as a registered consignor. If you are a registered consignor you may transport goods under a duty suspension arrangement
- to tax warehouses,
- to the operations of registered consignees,
- to beneficiaries, or
- to a place where such goods exit the excise territory of the European Union.
In this context, it is irrelevant if the tax warehouse or the beneficiary are in German tax territory or in some other EU Member State. The registered consignee, though, must be resident in some other EU Member State. Deliveries to registered consignees in Germany cannot be made under a duty suspension procedure from the place of import within German tax territory.
"Genussmittel" (alcohol, tobacco products, and products containing coffee) subject to excise duty may also be transported to users’ companies within German tax territory. A user, within the meaning of this clause, is the holder of an authorisation to use excise goods duty-unpaid. In the case of energy products, this transport does not take place under a duty suspension procedure, but already on the basis of the tax/duty exemption.
Authorisation
If you want to move goods under excise duty suspension you will need an authorisation as a registered consignor. Before moving the goods you must apply for the authorisation with your competent German customs office using the official printed form. The locally competent main customs office for businesses that operate from a place outside German tax territory or for individuals who are not resident in German tax territory is usually the principal customs office in whose district the import customs office is situated.
The application must be accompanied by additional documents, such as lists showing the places of import and a record of the dispatch and whereabouts of the excise goods.
The main customs office may request further information if this appears necessary to secure tax revenue or for tax supervision purposes.
The authorisation will be issued, subject to a proviso of revocation, in written form; it requires the provision of a guarantee where the movements from the place of import into the tax territory are destined for or transit other EU Member States.
The registered consignor is issued with a excise duty identification number at the same time as the authorisation.
Procedure
The consignee must promptly store the excise goods in his tax warehouse/operation. Similarly, the beneficiary must accept the excise goods without delay. From now on the recipient is responsible for the excise goods. Basically, the goods must be physically received.
Electronic EMCS procedure
The movement under tax/duty suspension is administrated electronically via the EMCS (Excise Movement and Control System) procedure.
The movement of coffee and tobacco substitutes under duty suspension is not handled in EMCS and must be carried out using the so-called paper procedure [Form 2750 "Accompanying document (excluding energy products)")].
Alcopops are subject to both alcohol tax and alcopop tax and can be transported within Germany under duty suspension in accordance with the provisions of alcohol tax law. The movement of goods in EMCS is carried out with an electronic administrative document (e-VD) pursuant to Article 20 Directive EU 2020/262. The draft of the e-VD must be labelled "ALKOPOPS". Movement under suspension of the alcopop tax is also possible if the alcohol contained in the alcopops is in free circulation under tax legislation. In these cases, movement is governed by the provisions of coffee tax legislation.
If you wish to dispose freely of the excise goods imported from a third country, the goods must previously have been cleared for consumption, i.e. free circulation. Usually this takes place as part of the customs clearance in a German customs office.
Contact and assistance
The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.
Central Information Unit
Contact EMCS
If you have any questions about taking part in the computer-assisted EMCS (Excise Movement and Control System) procedure, please contact Generalzolldirektion VI - Dienstort Weiden in der Oberpfalz - Teilnehmermanagement:
Generalzolldirektion VI
- Dienstort Weiden in der Oberpfalz -
Teilnehmermanagement
Tel.: +49 (0)961 39177-100
Fax: +49 (0)961 39177-101
E-mail: zertifizierung.gzd@zoll.bund.de
Office address:
Dr.-Pfleger-Straße 36
92637 Weiden in der Oberpfalz
