You are here:
  • Dienstleistungen
  • Report transport of untaxed sparkling wine, intermediate products or wine

Report transport of untaxed sparkling wine, intermediate products or wine

  • Steuern und Abgaben 



    	    

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

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
The carriage of sparkling wine and intermediate products under duty suspension differs in part from the corresponding carriage 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 charged with the corresponding excise duty, this is a "transport under suspension of duty". 

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

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

For more information on the movement under suspension of excise duty and the particularities of the movement of wine, see "Further information".

								    

									    Requirements
  • In order to transport sparkling wine and intermediate products under duty suspension, it is generally required that you are a trader and that you have been granted one of the following permits:
    
 
    • Tax warehouse holder: you operate a tax warehouse for untaxed sparkling wine or untaxed intermediate products. A tax warehouse is a place approved by the main customs office where products may be produced, handled, processed, stored, received or dispatched under tax suspension.
    • Registered consignor: you ship goods from the place of importation for which 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 permits:
    
 
    • Tax warehouse holder: 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 tax suspension in trade (movement of goods) with other EU member states.
    • Registered consignor: you consign wine from the place of importation in another member state of the EU for which wine tax is suspended.
  • If you are required to participate in the Excise Movement and Control System (EMCS), you must register for it.
								    
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

    • 
    
  • 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".

    •