Report transport of untaxed sparkling wine, intermediate products or wine

The transport of sparkling wine and intermediate products under duty suspension differs in some respects from the corresponding transport of wine. Information on the specific requirements for wine can be found below.

Transportation of Sparkling Wine and Intermediate Products

If you transport sparkling wine or intermediate products that have not yet been subject to the applicable excise tax, this constitutes “transportation under tax suspension.”
The tax is suspended as long as the products are in transit to their final destination, where it will then be levied. Alternatively, under certain conditions, the products may be used tax-free after transport or be subject to another duty suspension procedure.

For tax control purposes, you must notify the customs authorities when you transport sparkling wine or intermediate products under tax suspension. The various stages of transport are recorded in a database, the Excise Movement and Control System (EMCS). If irregularities occur during transport, the tax suspension ends and the products must be taxed.

Transportation under tax suspension may take place:

• Within Germany
  
  • You are authorized to transport sparkling wine or intermediate products within the German tax territory.
  • The movement may take place
    
    • to another tax warehouse,
    • to businesses that are authorized to receive sparkling wine or intermediate products as “registered consignees,”
    • to so-called beneficiaries, such as foreign armed forces, diplomatic missions, and consular offices,
    • of sparkling wine and intermediate products that were imported into the German tax territory from a country outside the European Single Market (third country).
• Within the European Union (EU)
  
  • You are authorized to transport sparkling wine and intermediate products within the EU. This includes transport from, to, or through other European member states.
  • The transport may take place
    
    • to another tax warehouse
    • to the premises of “registered consignees” (who are authorized to receive goods from abroad for which the sparkling wine or intermediate product tax is suspended)
    • to so-called beneficiaries, such as foreign armed forces, diplomatic missions, and consular offices
• Export to third countries or territories
  
  • You are authorized to transport sparkling wine or intermediate products to a point of export from the European Single Market—that is, to a third country.
  • As soon as you, as a tax warehouse keeper, registered consignor, or consignee, have taken possession of the sparkling wine or intermediate products, you must export them to a third country without delay.

Special Provisions for the Transport of Wine:

• Transportation within Germany
  
  • The German customs administration does not levy excise tax on wine. Therefore, you may transport wine within the German tax territory in unlimited quantities without excise tax supervision. No permit is required.
• Transportation within the European Union
  
  • Many other EU countries levy a wine tax. For this reason, the commercial transport of wine to, through, or from other EU countries is subject to monitoring.
  • If you wish to transport wine for commercial purposes to another EU country or import it untaxed from another member state, you must notify the responsible main customs office in advance and, if necessary, apply for a permit.
  • During transport under tax suspension, the wine tax of the respective member state remains suspended if the recipient in the other member state holds a permit as
    
    • a tax warehouse keeper,
    • “registered consignee” (who may exclusively receive goods from abroad for which the wine tax is suspended), or
    • the delivery is made to so-called beneficiaries, such as foreign armed forces, diplomatic missions, and consular representations.
• Export to a third country or third territory
  
  • Your authorization entitles you to transport wine under tax suspension to a point of export from the European internal market—that is, to a third country. As soon as you, as a tax warehouse keeper, registered consignor, or registered consignee, have taken possession of the wine, you must export it to a third country without delay.

For more information on the transport of wine under tax suspension and simplifications for “small wine producers,” see “Further Information.”

Requirements

• To transport sparkling wine and intermediate products under duty suspension, you must generally be engaged in commercial activity and have been granted one of the following authorizations:
  
  • Tax Warehouse Operator: You operate a tax warehouse for untaxed sparkling wine or untaxed intermediate products. A tax warehouse is a location authorized by the Main Customs Office where products may be manufactured, processed, stored, received, or shipped under tax suspension.
  • Registered Consignor: You ship goods from the place of import for which the sparkling wine tax or the intermediate product tax is suspended.
• The transport of wine under tax suspension within the European Union is generally possible if you are a business operator and have been granted one of the following authorizations:
  
  • Tax Warehouse Operator: You operate a tax warehouse for wine. A tax warehouse for wine is a location authorized by the Main Customs Office where wine may be received or dispatched under tax suspension in trade (movement of goods) with other EU Member States.
  • Registered Consignor: You ship wine from the place of import in another EU member state, for which the wine tax is suspended.
• If you are required to participate in the Excise Movement and Control System (EMCS) for goods subject to excise tax, you must register for it.