Certain provisions must be observed even if excise goods are only transiting Germany.
Transit of duty-suspended goods under the EMCS (Excise Movement and Control System) procedure
Where excise goods under duty suspension are being moved from other EU Member States through German tax territory, the carrier must be able to show a printed version of the electronic Administrative Document (e-VD) or some other commercial document (invoice, delivery note, consignment note or other commercial documents) showing the unique administrative reference code.
Transit of goods released for consumption in other EU Member States
For excise goods from the tax-free circulation of other EU Member States that are transported through the German tax territory to another EU Member State, a simpli-fied electronic administrative document [vereinfachtes elektronisches Verwaltungsdokument (v-e-VD)] must be submitted to the main customs office via EMCS before the start of the transport.
Contact and assistance
The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.