Report transportation of untaxed tobacco products

As a rule, you must submit the transport declaration electronically. Among other things, you can use the online procedure of the customs administration for this purpose:

• Call up the Customs Administration's "Internet EMCS Application" ("IEA") and follow the instructions for filing.
• On the home page of the application, click on the "Create New Transaction" button. Add the "e-VD" (electronic administrative document) form to the operation.
• Complete and save the "Draft e-VD" form. If necessary, follow the instructions for missing information or subforms.
• Select the "Sign" option to submit the declaration to your responsible main customs office.
• The EMCS application automatically verifies your declaration.
• If the verification of your declaration was successful, you will receive a message in the Internet EMCS application with a summary of the data you submitted. Otherwise, you will receive an error message.
• In addition, you will receive a reference number to the EMCS transaction (Administrative Reference Code, ARC) and a PDF document listing the transaction data. The printed PDF document or a commercial document showing the reference number is used to accompany your goods.
• If, after the arrival of the goods, the consignee has confirmed the receipt in EMCS, you will receive the "notification of receipt" message, possibly together with further information, for example in case of a complaint.
• If you do not ship the goods, but receive them, you must create such a report of receipt as a recipient. To do this, use the "report of receipt" form in the Internet EMCS application.

Alternatively, you can use certain software certified by Customs to declare a shipment under tax suspension.
In some cases, there are exceptions to the obligation to declare the shipment electronically. In that case, submit the declaration in writing:

• Find out about the so-called default procedure (paper procedure) on the Customs Administration website.
• Follow the instructions of the customs administration on the respective procedure, the prerequisites and the required forms.

The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

More information

If you want to transport tobacco products under duty suspension, you must report this to the customs authorities for excise monitoring. The various transport steps are recorded in a database, the computerized Excise Movement and Control System (EMCS). If irregularities occur during the transport, the tax suspension ends and the tobacco products must be taxed.
If you are transporting exclusively within the German tax territory to user establishments, a simplified procedure applies.
With the corresponding approval of the main customs office, you can transport tobacco products as a tax warehouse keeper or registered consignor in a simplified procedure under tax suspension without using the electronic EMCS procedure.

• As a rule, no documentation is required.
• in case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts, a copy of the exemption certificate (issued by the beneficiary) must also be provided

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

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

• Information and forms for the paper procedure on the website of the customs administration
  

There is no cost for receiving the notification of transportation.
If tax matters appear to be at risk, you may be required to provide security for carriage to the main customs office. For carriage to or via other Member States, security must always be provided and must be valid in all Member States.

What deadlines must be paid attention to?

in case of shipment: submission of the notification of shipment not earlier than 7 days before the start of shipment, in any case before the start of shipment
upon receipt: submission of the report of receipt without delay, no later than 5 working days after the arrival of the goods

How long does it take to process

The processing of the technical registration for the "Internet EMCS application" (communication master data) usually takes 2 to 4 weeks.

• §§ 10 bis 14 Tabaksteuergesetz (TabStG)
• §§ 16 bis 30 Tabaksteuer-Durchführungsverordnung (TabStV)

• Informationen zu Beförderungen unter Steueraussetzungen auf der Internetseite der Zollverwaltung
• Informationen zur Kontrolle der Beförderung verbrauchsteuerpflichtiger Waren auf der Internetseite der Europäischen Kommission