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Transit of excise goods through German tax territory

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.

Please Note

For the transport of coffee and coffee-based goods and substitutes for tobacco products, as well as in mail order business with other EU Member States, a simplified electronic accompanying document is not required. Those who intend to move coffee or coffee-based goods through the German tax territory shall declare the transit in advance to the Stuttgart main customs office (please use form 1843). For the transit of substitutes for tobacco products, form 1692 is to be used.

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.

Central Information Unit

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