Report transportation of untaxed alcopops

The consignor (tax warehouse operator or registered consignor) is responsible for filing the report. Whether the report is filed electronically or in writing depends on whether the alcohol contained in the alcopops is also subject to a tax suspension procedure or has already been taxed.

Transportation under suspension of the alcopop tax and the alcohol tax:

• You must submit the declaration electronically.
• To do so, access the Customs Administration’s “Internet EMCS Application” (“IEA”) and follow the instructions for registration.
• On the home page, click the “Create New Transaction” button.
• Add the “e-VD” (electronic administrative document) form to the transaction and mark the document with the note “untaxed alcohol and untaxed alcopops.”
• Fill out the “e-VD Draft” form and save it. If necessary, follow the instructions regarding missing information or subforms.
• Select the “Sign” option to submit the declaration to your competent main customs office.
• The EMCS application automatically checks your declaration.
• If your declaration passes verification, you will receive a message in EMCS. Otherwise, you will receive an error message.
• You will also receive a reference number for the transaction (Administrative Reference Code, ARC) as well as a PDF document listing the transaction details. The PDF document must be carried with the goods during transport.
• Once the recipient has confirmed receipt in EMCS after the goods have arrived, you will receive the “Receipt Declaration” message.
• If you are receiving goods rather than shipping them, you must create such a receipt notification. To do so, use the “Receipt Notification” form in the EMCS web application.

Alternatively, you can use certain customs-certified software to declare a movement under tax suspension. 

In some cases, there are exceptions to the requirement for electronic reporting. In such cases, submit the report in writing:

Visit the Customs Administration’s website for information on the paper-based procedure and the so-called fallback procedure.

Movement (only) under suspension of the alcopop tax:

• You must use the paper-based procedure for the declaration.
• Go to the German Customs Administration’s website and access Form 2750, “Accompanying Document (excluding energy products).” You can fill out the form directly on your computer.
• Then print a total of 4 copies of the form.
  
  • Are you a tax warehouse operator? If so, add copy 1 to your warehouse records.
  • Are you a registered consignor? If so, submit copy 1 to the main customs office responsible for the place of import.
• All other copies must be carried with you during transport.
• Upon arrival at the destination, hand over copies 2, 3, and 4 to the recipient.
• Copy 2 is intended for the recipient.
• On copies 3 and 4, the recipient confirms receipt of the goods. The recipient then forwards these two copies to the competent main customs office.
• The competent main customs office reviews the documents. It retains Copy 4 and returns Copy 3 to the recipient.
• The recipient then sends Copy 3 back to the tax warehouse operator or, if the shipment is being sent from the place of import, to the competent main customs office there.
  
  • If a shipment does not take place solely within the German tax territory but the goods are transported into, out of, or through the European Union, special documentation requirements apply to the shipper and the recipient. You can find more information on these requirements in the “Further Information” section.

If you make deliveries to beneficiaries within the tax territory, you must also complete an exemption certificate.

The shipper may submit an application to the competent main customs office to simplify the reporting procedure. This could involve, for example, submitting a summary declaration if multiple deliveries are made to the same recipient within a month. To do so, contact the locally competent main customs office directly.

The competent authority is the main customs office in whose district you operate your business or, if you do not operate a business, in whose district you reside. If your business is operated from a location outside Germany or if you do not reside in Germany, the main customs office with local jurisdiction is the one in whose district you first become subject to taxation.

More information

Alcopops may be transported from other member states under duty suspension to tax warehouses in the German tax territory.

As a tax warehouse holder or registered consignor, you must notify the customs authorities if you transport untaxed alcopops. Depending on whether the alcohol contained in the alcopops has already been taxed or is also subject to a tax suspension procedure, you must submit the notification electronically or in writing. You can find out which procedure applies in your case in the "Procedure" section.
If irregularities occur during transportation, the tax suspension ends and the alcopops must be taxed.

• For transport into, out of, or through other Member States only under suspension of the alcopop tax: “Simplified Accompanying Document” (Form 2725)
• in case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts: additionally copy of exemption certificate

• Online procedure "Internet EMCS application" of the customs administration
  

• Forms and leaflets on the site of the customs administration
  

• Overview of certified software providers for the EMCS procedure on the website of the customs administration
  

gebührenfrei
If tax issues appear to be at risk, you may be required to provide security for transportation to the main customs office.

What deadlines must be paid attention to?

For the EMCS electronic procedure:
Upon dispatch:
Submit the declaration no earlier than 7 days before the start of transport, and in any case before the start of transport
Upon receipt:
Submit the receipt declaration immediately, no later than 5 business days after the end of transport

How long does it take to process

1 day bis 2 days

• § 3 (1) Alkopopsteuergesetz (AlkopopStG)
• §§ 9 - 10 Kaffeesteuergesetz (KaffeeStG)
• §§ 14 -19 Kaffeesteuer-Durchführungsverordnung (KaffeeStV)

• Informationen zu den Besonderheiten von Alkopops bei der Steueraussetzung auf der Seite der Zollverwaltung
• Informationen zu Beförderungen unter Steueraussetzungen auf der Internetseite der Zollverwaltung
• Informationen zum Papierverfahren auf der Seite der Zollverwaltung
• Besondere Dokumentationspflichten bei der Beförderung von Alkopops innerhalb der Europäischen Union auf der Seite der Zollverwaltung (bitte beachten Sie, dass Alkopops den gleichen Pflichten wie Kaffee unterliegen)