Movement of excise goods under duty suspension
The EMCS procedure
The movement of excise goods under duty suspension within the EU is monitored electronically using the EMCS (Excise Movement and Control System) procedure.
Goods may only be seen as having been moved under duty suspension if the movement has taken place with an electronic administration document (e-VD) under the EMCS.
In order to take part in the EMCS you must be registered with the Generalzolldirektion VI - Dienstort Weiden in der Oberpfalz - Teilnehmermanagement. Businesses which are not based within German tax territory but in some other EU Member State can also register for the EMCS process with their national customs authority.
The requirements and conditions under which individuals can exchange information with the customs authorities over the EMCS are laid down in the EMCS procedural instruction for EMCS participants registered in Germany.
If excise goods are transported under duty suspension from other Member States to a recipient in the German tax territory or through the German tax territory, the Administrative Reference Code (ARC) must be carried during the entire transport and presented on request. This can be done by a printout of the electronic administrative document or a corresponding commercial document (invoice, delivery note, waybill, or other commercial papers) showing the unique reference code.
Special considerations for the movement of coffee, tobacco substitutes, and alcopops
The taxes on coffee, tobacco substitutes, and alcopops do not constitute harmonised excise duties.
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.
Contact and assisstance
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.
For businesses that are operated from a place outside German tax territory or for individuals who are not resident in German tax territory, the locally competent main customs office is the principal customs office in whose district they first appear for taxation purposes.
Central Information Unit
Contact EMCS
If you have any questions concerning participation in the computer-assisted EMCS (Excise Movement and Control System) procedure please contact the 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
