responsibility finder
Schleswig-Holstein

Report transportation of untaxed alcohol products

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

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

If you transport alcohol or goods containing alcohol without the products already being subject to alcohol 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 products can be used tax-free after transportation under certain conditions.

Transportation under duty suspension is generally possible in the following cases:

  • You are authorized to transport alcohol products within the German tax territory. Transportation is possible

    • to another tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched.
    • to businesses that are allowed to use the alcohol products tax-free. If you transport exclusively within the German tax territory to businesses of users, a simplified procedure applies.
    • to so-called beneficiaries, for example foreign armies, diplomatic missions and consular representations.
    • of alcohol products imported into the German tax territory from a country outside the European internal market (third country) and transported to a tax warehouse, to users or so-called beneficiaries.
  • You are authorized to transport goods within the European Union. This includes transportation from, to or via other European member states.

  • You are authorized to transport goods to a place of export from the European internal market, i.e. to a third country.

For tax control purposes, you must notify the customs authorities if you transport alcohol products under duty suspension. The various transportation steps are recorded in a database, the Excise Movement and Control System (EMCS). If irregularities occur during transportation, the duty suspension ends and the products must be taxed.


Process flow

As a rule, you must submit the declaration electronically. You can use the Customs Administration's online procedure for this:

  • Call up the Customs Administration's "Internet EMCS application" ("IEA") and follow the instructions for the declaration.
  • Click on the "Create new process" button on the start page of the application. Add the "e-VD" form (electronic administrative document) to the process.
  • Complete the "Draft e-VD" form and save it. If necessary, follow the instructions for missing information or subforms.
  • Select the "Sign" option to send the declaration to your main customs office.
  • The EMCS application will automatically check 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 have submitted. If not, you will receive an error message.
  • You will also receive a reference number for the process (Administrative Reference Code, ARC) and a PDF document with a list of the process data. You can print out the PDF document to accompany your goods.
  • If the recipient has confirmed receipt of the goods in EMCS after they have arrived, you will receive the "notification of receipt" message, possibly together with further information, for example in the event of a complaint.
  • If you do not send goods but receive them, you must create such a notification of receipt. To do this, use the "Declaration of receipt" form in the Internet EMCS application.

Alternatively, you can use certain customs-certified software to declare transportation under suspension of duty.

In some cases, there are exceptions to the electronic declaration requirement. In this case, you must submit the declaration in writing:

  • Find out about the paper procedure and the so-called default procedure on the customs administration website.
  • Follow the customs administration's instructions on the respective procedure, the requirements and the required forms.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. If your company 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 responsible.

Requirements

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

Which documents are required?
  • none
  • for deliveries to so-called beneficiaries, e.g. foreign armies, diplomatic missions and consular missions: additional copy of the exemption certificate
What are the fees?

Acceptance of the declaration: none

If tax matters appear to be at risk, you may be required to provide security for transportation to the main customs office.

What deadlines do I have to pay attention to?
  • in the case of dispatch: submission of the declaration at the earliest 7 days before the start of transportation, in any case before the start of transportation
  • in the case of receipt: submission of the notification of receipt immediately, at the latest 5 working days after the end of transportation
Processing duration

1-2 working days

Legal basis
Appeal
  • Contradiction.
    You can find detailed information on how to lodge an objection in your tax assessment notice.
  • Appeal to the tax court
Applications / forms
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

04.12.2020

Teaser

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

Process flow

As a rule, you must submit the declaration electronically. You can use the Customs Administration's online procedure for this:

  • Call up the Customs Administration's "Internet EMCS application" ("IEA") and follow the instructions for the declaration.
  • Click on the "Create new process" button on the start page of the application. Add the "e-VD" form (electronic administrative document) to the process.
  • Complete the "Draft e-VD" form and save it. If necessary, follow the instructions for missing information or subforms.
  • Select the "Sign" option to send the declaration to your main customs office.
  • The EMCS application will automatically check 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 have submitted. If not, you will receive an error message.
  • You will also receive a reference number for the process (Administrative Reference Code, ARC) and a PDF document with a list of the process data. You can print out the PDF document to accompany your goods.
  • If the recipient has confirmed receipt of the goods in EMCS after they have arrived, you will receive the "notification of receipt" message, possibly together with further information, for example in the event of a complaint.
  • If you do not send goods but receive them, you must create such a notification of receipt. To do this, use the "Declaration of receipt" form in the Internet EMCS application.

Alternatively, you can use certain customs-certified software to declare transportation under suspension of duty.

In some cases, there are exceptions to the electronic declaration requirement. In this case, you must submit the declaration in writing:

  • Find out about the paper procedure and the so-called default procedure on the customs administration website.
  • Follow the customs administration's instructions on the respective procedure, the requirements and the required forms.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. If your company 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 responsible.

Requirements

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

Which documents are required?

  • none
  • for deliveries to so-called beneficiaries, e.g. foreign armies, diplomatic missions and consular missions: additional copy of the exemption certificate

What are the fees?

Acceptance of the declaration: none

If tax matters appear to be at risk, you may be required to provide security for transportation to the main customs office.

What deadlines do I have to pay attention to?

  • in the case of dispatch: submission of the declaration at the earliest 7 days before the start of transportation, in any case before the start of transportation
  • in the case of receipt: submission of the notification of receipt immediately, at the latest 5 working days after the end of transportation

Processing duration

1-2 working days

Legal basis

Appeal

  • Contradiction.
    You can find detailed information on how to lodge an objection in your tax assessment notice.
  • Appeal to the tax court

Applications / forms

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

04.12.2020

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