Report transportation of untaxed tobacco products
If you wish to transport untaxed tobacco products, you must obtain a permit and register with the Excise Movement and Control System (EMCS).
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Basic information
If you transport tobacco products that have not yet been subject to tobacco tax, this is referred to as “transportation under tax suspension.” The tax is suspended as long as the tobacco products are en route to their final destination, where the tax will then be levied, if applicable. Alternatively, after transport, the tobacco products may, under certain conditions, be used tax-free or placed in a tax warehouse under tax suspension.
Transportation under tax suspension is generally possible in the following cases:
- You are authorized to transport tobacco products within the German tax territory. Transport is possible
- to another tax warehouse. A tax warehouse is a location authorized by the main customs office where tobacco products may be manufactured, processed, stored, received, or shipped under tax suspension.
- to businesses that are permitted to use the tobacco products tax-free.
- to so-called beneficiaries, such as foreign armed forces, diplomatic missions, and consular representations.
- of tobacco products that were imported into the German tax territory from a country outside the European Union (third country or third territory) and are subsequently transported to a tax warehouse, to users, or to so-called beneficiaries.
- You are authorized to transport tobacco products within the European Union. This includes shipments from, to, or through other European Member States.
- You are authorized to transport tobacco products to a location outside the European Union, i.e., to a third country or third territory.
If you wish to transport tobacco products under duty suspension, you must report this to the customs authorities for excise tax monitoring. The various stages of transport are recorded in a database, the computer-based Excise Movement and Control System (EMCS). If any irregularities occur during transport, the suspension of excise duty ends and the tobacco products must be subject to excise duty.
If you transport goods exclusively within the German tax territory to the premises of end-users, a simplified procedure applies.
With the appropriate authorization from the Main Customs Office, you, as a tax warehouse keeper or registered consignor, may transport tobacco products under tax suspension using a simplified procedure without having to use the electronic EMCS system.Requirements
If you are required to do so, you must report the shipment electronically in advance using the EMCS application.
- You are authorized to transport tobacco products within the German tax territory. Transport is possible
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Procedure
You are generally required to submit the transport declaration electronically. To do so, you can use the customs administration’s online procedure, among other options:
- Go to the Customs Administration’s “Internet EMCS Application” (“IEA”) and follow the instructions for logging 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 your declaration passes verification, 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 EMCS transaction (Administrative Reference Code, ARC) as well as a PDF document listing the transaction details. The printed PDF document or a commercial document showing the reference number must accompany your goods.
- If the consignee has confirmed receipt in the EMCS after the goods have arrived, you will receive an “Inbound Declaration” message, possibly along with 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 notification as the recipient. To do so, use the “Arrival Notification” form in the EMCS web application.
Alternatively, you can use certain customs-certified software to declare a shipment under duty suspension.
In some cases, there are exceptions to the requirement for electronic declaration of the shipment. In such cases, submit the declaration in writing:
- Check the Customs Administration’s website for information on the so-called fallback procedure (paper-based procedure).
- Follow the Customs Administration’s instructions regarding the specific procedure, requirements, and 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 are a resident. 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.
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Necessary Documents
- As a general rule, you do not need to submit any documents.
- 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
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Fees / Costs
There is no charge for accepting the transport declaration.
If tax interests appear to be at risk, you may be required to post a security deposit for the transport with the Main Customs Office.
For transports into or through other Member States, a security deposit must always be posted, and it must be valid in all Member States. -
Deadlines & processing time
What deadlines must be paid attention to?
For Shipments: Submit the shipment notification no earlier than 7 days before the start of the shipment, and in any case before the start of the shipment.
For Receipts: Submit the receipt notification immediately, no later than 5 business days after the goods arrive.How long does it take to process
2 weeks bis 4 weeks The processing of the technical registration for the "Internet EMCS application" (communication master data) usually takes 2 to 4 weeks.
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. 31.07.2026