For the transport of excise goods subject to duty in tax-free circulation for commercial purpo-ses from the tax territory to other Member States, from the tax territory through other Member States to a recipient in the tax territory, or from other Member States into the tax territory, the use of EMCS is obligatory.
Simplified electronic administrative document
When transporting excise goods subject to duty in tax-free circulation for commercial purposes to or from another EU Member State, the participant must submit a simplified electronic administrative document [vereinfachtes elektronisches Verwaltungsdokument (v-e-VD)] to the main customs office via EMCS before the start of the transport.
These transports are generally considered properly carried out for commercial purposes only if the transport is conducted with a v-e-VD pursuant to Art. 36 of Directive (EU) 2020/262 (System Directive).
Contact and assistance
Your competent German main customs office or the Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to give you further assistance, and will answer your questions by telephone, post, or e-mail.
The locally competent main customs office for businesses that are operated from a place outside German tax territory or for individuals who are not resident in German tax territory is the principal customs office in whose district they first appear for taxation purposes.