Taxation

Alcohol, tobacco products, and energy products… excise duties are levied within the EU on many everyday goods.
Although some of the rates of duty do indeed differ between individual Member States, there are uniform taxation rules because the excise duties have been harmonised throughout Europe. In addition, there are purely national excise duties such as the coffee duty in Germany.
Regulations must be observed to ensure uniform taxation in intra-Community trade in these excise goods.

Delivery to other EU Member States

If you want to avoid a tax or duty arising in Germany you must transport the goods into the other Member State under a duty suspension arrangement. Alternatively, you may deliver the goods duty-paid, and where applicable claim repayment of the duty you have already paid.
Delivery to Germany

If excise goods on which tax or duty has already been paid in some other EU Member State are delivered to Germany, the goods become again liable to tax or duty on the basis of the country-of-destination principle. Reimbursement of the duty/tax in the country of dispatch may be possible in certain cases. If the goods are to be delivered duty-free, though, they must be moved under a duty suspension procedure.

Businesses

Taxation

Delivery to other EU Member States

Delivery to Germany

Note on web analysis and the use of statistical cookies