Report transportation of untaxed tobacco products
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Steuern und Abgaben
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.
What are the costs?
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.
