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Report transportation of untaxed beer

  • Steuern und Abgaben 



    	    

		    
If you want to transport untaxed beer, you need a special permit and registration to participate in the EMCS computerized transport and control system.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
If you transport beer or beer-based mixed drinks without the products already being subject to beer tax, this is referred to as "transportation under suspension of excise duty". The tax is suspended as long as the products are in transit to their final destination, where it is then levied. Alternatively, the beer products can be used tax-free after transportation under certain conditions or be subject to another tax suspension procedure. 

Transportation under duty suspension is possible in the following cases: 

You are entitled to transport beer under duty suspension in the respective tax territory. In principle, you must be a trader and have been granted one of the following authorizations: 


  • Tax warehouse owner: You operate a tax warehouse for untaxed goods. A tax warehouse is a location approved by the main customs office where products may be manufactured, processed, treated, stored, received or dispatched under duty suspension.
  • Registered consignor: You dispatch goods from the place of importation for which the beer tax is suspended.
								    

									    Requirements
If you are obliged to do so, you must report the transportation electronically via an EMCS application.

								    
What documents do I need?
    
    
  • As a rule, no documentation is required.        
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  • 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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