Delivery to other EU Member States
On the basis of the country-of-destination principle applicable to products supplied for commercial purposes, the products only become subject to excise duties in the EU Member State of their destination and/or to which the goods are moved.
If you intend to move excise goods within the EU commercially you may supply them
- tax and duty paid, that is originating from what is called "free circulation" in the tax territory, or
- duty-free under a duty suspension arrangement.
Tax/duty-paid goods
If you can show that you are delivering excise goods on which duty has been paid in Germany for commercial purposes to another EU Member State (also if you are a mail-order/distance trader) you may be relieved of the duty.
Depending upon which excise goods you are delivering you must observe certain regulations in advance of the movement, in order be reimbursed with the tax or duty. For tobacco products, for example, you can only be reimbursed if the goods are carried to the other EU Member State under fiscal supervision, and the German fiscal markings have been destroyed or invalidated. Deliveries of beer, brandy, sparkling wine, and intermediate products must have been announced to your competent German main customs office in advance. Generally, the main customs office locally competent 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.
Relief is also available for purely national excise duties levied on coffee and alcopops if they are delivered to another EU Member State. Such deliveries must, though, have been authorised in advance by the competent German main customs office (see above).
Duty-unpaid goods
If you wish to move excise goods to another EU Member State exempt from duty, you may in principle do so under a duty suspension arrangement. Duty suspension arrangements, though, are subject to strict regulation.
Movement under a duty suspension arrangement is only possible if you are
- an owner of a customs warehouse or
- a registered consignor
and you are delivering the excise goods to
- a customs warehouse,
- an operation of a registered consignee, or
- particular beneficiaries (for example, foreign armed forces or diplomatic missions)
in other EU Member States.
To do so you require an authorisation from your competent German main customs office (see above). If necessary you may have to provide a guarantee that is valid in all Member States.
If you are a mail order trader you cannot move goods under a duty suspension arrangement.
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.
Central Information Unit
