You are here:

Report transportation of untaxed tobacco products

If you want to transport untaxed tobacco products, you need a permit and must register for the computerized Excise Movement and Control System (EMCS).

If you are transporting tobacco products without them already being subject to tobacco tax, this is referred to as "carriage under suspension of excise duty". The tax is suspended as long as the tobacco products are on their way to their final destination, where it is then levied if necessary. Alternatively, after transportation, the tobacco products may be used tax-free under certain conditions or placed in a tax warehouse under tax suspension.
Transportation under tax suspension is usually possible in the following cases:

  • You are entitled to transport tobacco products within the German tax territory. The transport is possible
    • To another tax warehouse. A tax warehouse is a place approved by the main customs office where the tobacco products may be manufactured, handled, processed, stored, received or dispatched under tax suspension.
    • to establishments that are allowed to use the tobacco products tax-free.
    • to so-called beneficiaries, for example, foreign armies, diplomatic missions and consular posts.
    • of tobacco products imported into the German tax territory from a country outside the European Union (third country or third territory) and forwarded to a tax warehouse, to users or so-called beneficiaries.
  • You are entitled to transport tobacco products within the European Union. This includes transport from other, to other or via other European Member States.
  • You are authorized to transport tobacco products to a place outside the European Union, i.e. to a third country or third territory.


If you are required to do so, you must notify the shipment electronically in advance via the EMCS application.

What documents do I need?

  • 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