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Report transportation of untaxed beer
If you want to transport untaxed beer, you need a special permit and registration to participate in the EMCS computerized transport and control system.
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Basic information
If you transport beer or beer-based mixed beverages that have not yet been subject to beer tax, this is referred to as “transportation under tax suspension.” The tax is suspended as long as the products are in transit to their final destination, where it is then levied. Alternatively, after transport, the beer products may be used tax-free under certain conditions or be subject to another tax suspension procedure.
Transportation under tax suspension is possible in the following cases:
You are authorized to transport beer under tax suspension within the respective tax territory. In general, you must be engaged in commercial activity and have been granted one of the following authorizations:
- Tax Warehouse Operator: You operate a tax warehouse for untaxed goods. 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 beer tax is suspended.
Transportation under tax suspension may take place:
Within Germany
- You are authorized to transport beer products within the German tax territory.
- Transport
- to another tax warehouse
- to establishments authorized to receive beer as “registered recipients”
- to so-called beneficiaries, such as foreign armed forces, diplomatic missions, and consular offices
- of beer that was imported into the German tax territory from a country outside the European Single Market (third country)
Within the European Union
- You are authorized to transport beer within the European Union. This includes shipments from, to, or through other European member states.
- Transportation
- to another tax warehouse
- to the premises of “registered consignees” (These entities are permitted to receive goods from abroad for which the beer tax is suspended.)
- to so-called beneficiaries, such as foreign armed forces, diplomatic missions, and consular offices
Export to a third country or third territory
- You are authorized to transport beer to a point of export from the European Single Market.
- Once you, as a tax warehouse keeper, registered consignor, or consignee, have taken possession of the beer, you must immediately export it to a third country.
For tax control purposes, you must notify the customs authorities when you transport beer products under duty suspension. The various stages of transport are recorded in a database, the Excise Movement and Control System (EMCS). If irregularities occur during transport, the duty suspension ends and you must pay the excise tax on the products.
Requirements
If you are obliged to do so, you must report the transportation electronically via an EMCS application.
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Procedure
You are generally required to submit the report electronically. To do so, you can use the Customs Administration’s online procedure:
- Go to the Customs Administration’s “Internet EMCS Application” (IEA) and follow the instructions to log in.
- On the application’s home page, click the “Create New Transaction” button. Add the “e-VD” (electronic administrative document) form to the transaction.
- 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 verifies your declaration.
- If the verification of your declaration is successful, you will receive a message in the EMCS web application with a summary of the data you submitted. Otherwise, you will receive an error message.
- In addition, you will receive a reference number for the transaction (Administrative Reference Code, ARC) as well as a PDF document listing the transaction details. A printed copy of this PDF document serves as the accompanying document for your goods.
- If the recipient has confirmed receipt in the EMCS after the goods have arrived, you will receive an “Inbound Declaration” message, along with any additional information, for example, in the event of a complaint.
- If you are receiving goods rather than shipping them, you must create such an arrival declaration. To do so, use the “Arrival Declaration” form in the EMCS web application.
Alternatively, you can use certain customs-certified software to declare a movement under duty suspension.
In some cases, there are exceptions to the requirement for electronic reporting. In such cases, submit the declaration in writing:
- Visit the Customs Administration’s website for information on the paper-based procedure and the so-called fallback procedure.
Follow the Customs Administration’s instructions regarding the respective procedure, the requirements, and the necessary forms.
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 are not a resident of Germany, the Main Customs Office with local jurisdiction is the one in whose district you first become subject to taxation.
More information
Appeal
- Objection
- Lawsuit before the Tax Court
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Necessary Documents
- As a rule, no documentation is required.
- Only 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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Fees / Costs
gebührenfrei
If tax issues appear to be at risk, you may be required to provide security for transportation to the main customs office. -
Deadlines & processing time
What deadlines must be paid attention to?
For shipping: The notification must be submitted no earlier than 7 days before the start of transport, and in any case before the start of transport.
Upon receipt: Submit the receipt notice immediately, no later than 5 business days after the end of the shipment.How long does it take to process
1 day bis 2 days
This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.
The official information in German is complete and correct. 06.07.2026