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Report transportation of untaxed alcopops

  • Steuern und Abgaben 



    	    

		    
If you want to transport untaxed alcopops, you need a special permit and registration to participate in the computerized Excise Movement and Control System (EMCS).

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Alcopops can be transported under duty suspension. This means that the alcopops tax is not yet due during transportation. The tax is suspended as long as the alcopops are in transit to their final destination. The tax is then levied at the destination. In some cases, alcopops can be used tax-free after transportation.  

Transportation within the German tax territory 

Tax warehouse holders and registered consignors may transport alcopops under duty suspension from tax warehouses or from the place of importation.  

The following destinations can receive the untaxed goods within the German tax territory: 


  • Tax warehouses
  • Businesses that are allowed to use the alcopops tax-free
  • so-called beneficiaries (e.g. foreign armies, diplomatic missions and consular representations)

Alcopops may also be transported tax-free within the tax territory for direct export. 

Transportation to or via other member states 

Tax warehouse holders and registered consignors may transport alcopops under duty suspension to the following destinations outside the German tax territory: 


  • Consignees in other Member States
  • via other Member States to a place where the alcopops leave the excise duty territory of the European Community

Information on transportation from other Member States can be found under "Further information"

								    

									    Requirements
You run a business and are either a tax warehouse owner or a registered consignor.  

Before opening a duty suspension procedure, you must make sure that the recipient has the appropriate authorization to purchase. The excise number of the recipient can be used as proof.

								    
What documents do I need?
    
    
  • in case of transport only under suspension of alcopops tax to, from or via other Member States:        
    "Simplified Accompanying Document" (Form 2725)

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  • in case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts: additionally copy of exemption certificate        
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