Excise duty identification number

The excise duty identification number is proof of entitlement to participate in a tax/duty suspension procedure. The structure of the excise duty identification number was harmonised in the EU as of 1 January 2005.

In order to meet EU guidelines for the computer-assisted movement and control system for excise goods (Excise Movement and Control System (EMCS)), new excise duty identification numbers structured as follows were issued in Germany from 1 September 2008:

Businesses holding similar authorisations for different excise goods at one site (beer, spirits, intermediate products, sparkling wine, tobacco products, and energy products) are issued with a single excise duty identification number for these authorisations.

Registered consignees will receive one excise duty identification number (excise duty recipient number) for each place of receipt.

Registered consignors are issued with only a single excise duty identification number (excise duty consignor number) for their business.

Businesses operating a customs warehouse receive at least two different excise duty identification numbers.

The business itself receives the excise duty identification number as customs warehouse (excise duty warehouse keeper number). Each business receives only one such number irrespective of the types of excise goods for which the customs warehouse is operated.

The customs warehouse itself receives one excise duty identification number (excise duty warehouse number). A customs warehouse is a site where excise goods under duty suspension are produced, processed, handled, stored, or received or from where they may be dispatched under duty suspension. Sites with different postal addresses are thus seen as separate warehouses, each of which will receive one excise registration number.

The excise registration numbers must be entered in the documents accompanying the consignment.

As a service to businesses, the customs administration provides EU-wide validity checks on excise duty identification numbers conducted by the Stuttgart main customs office: Hauptzollamt Stuttgart, Sachgebiet B - Zentrales Verbrauchsteuer-Verbindungsbüro (ELO). The same information can be accessed on-line via "SEED-on-Europa".

The EMCS can be contacted at:

Hauptzollamt Stuttgart
Sachgebiet B - Zentrales Verbrauchsteuer-Verbindungsbüro (ELO)
Hackstraße 85
70190 Stuttgart

Postfach 13 10 61
70068 Stuttgart

Telephone: 0711 922-2056, -2146, -2147, -2148, -2164, -2265, -2325, -2849, -2904
Fax: 0711 922-2153
E-mail: elo-de­@zoll.bund.de

EMCS staff speak English, French, Spanish, Dutch, Italian, and Polish.