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Report transport of untaxed sparkling wine, intermediate products or wine

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If you want to transport untaxed sparkling wine, intermediate products or wine, you generally need a special permit and registration to participate in the EMCS computerized transport and control system.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
The transportation of sparkling wine and intermediate products under duty suspension differs in part from the corresponding transportation of wine. Information on the special features of wine can be found below. 

Transport of sparkling wine and intermediate products 

If you transport sparkling wine or intermediate products without these products already being subject to the corresponding excise duty, this is a "transport under duty suspension". 

The duty is suspended as long as the products are in transit to their final destination, where it is then levied. Alternatively, the products can be used tax-free after transportation under certain conditions or be subject to tax suspension in another procedure. 

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

Further information on transportation under duty suspension and the special features of the transportation of wine can be found under "Further information".

								    

									    Requirements
  • In order to transport sparkling wine and intermediate products under duty suspension, you must be a trader and have been granted one of the following authorizations:
    
 
    • Tax warehouse owner: You operate a tax warehouse for untaxed sparkling wine or untaxed intermediate products. A tax warehouse is a location approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched under duty suspension.
    • Registered consignor: You send goods from the place of import for which the sparkling wine tax or intermediate product tax is suspended.
  • It is generally possible to transport wine under duty suspension within the European Union if you are a trader and have been granted one of the following authorizations: 
    
 
    • Tax warehouse owner: You operate a tax warehouse for wine. A tax warehouse for wine is a place approved by the main customs office where wine may be received or dispatched under suspension of excise duty in trade (movement of goods) with other EU member states.
    • Registered consignor: You ship wine from the place of importation in another EU member state for which the wine tax is suspended.
  • If you are obliged to participate in the Excise Movement and Control System (EMCS) for excise goods, you must register for this.
								    
What documents do I need?
    
    
  • in case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts:        
    additionally copy of the exemption certificate

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  • for "small wine producers" with average annual production below 1000 hectoliters per wine year:        
    Accompanying document in accordance with wine legislation with a clearly legible notice "Small wine producer in accordance with Article 40 of Council Directive 2008/118/EC of 16 December 2008".

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