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Report transportation of untaxed energy products
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
If you transport energy products without these already being charged with the energy tax, this is referred to as "transport under tax suspension". The tax is suspended as long as the energy products are on their way to their final destination, where it is then levied, if applicable.
Energy products are, for example:
- Heating oil
Natural gas and coal are exempt from the suspension of tax.
If you want to transport energy products under duty suspension, you must notify the customs authorities for excise monitoring. The various stages of the movement are recorded in a database, the IT-based Excise Movement and Control System (EMCS). If irregularities occur during the movement, the tax suspension ends and the energy products must be taxed.
An irregularity is an event occurring during the movement under suspension of excise duty, due to which the movement or part of the movement cannot be properly completed.
As a rule, transport under suspension of excise duty is possible in the following cases:
Carriage within the German tax territory:
You are authorized to transport energy products within the German tax territory. This means that you are
- owner of a tax warehouse. Tax warehouses are manufacturing plants and storage facilities for energy products approved by the customs administration.
- Registered consignor. Registered consignors are persons authorized by the customs administration to dispatch energy products from the place of importation under tax suspension.
The transport within Germany is possible
- to another tax warehouse,
- from the place of importation to another tax warehouse or
- to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts.
Transport between member states:
You are authorized to ship energy products between member states. This means that you are
- holder of a tax warehouse.
- Registered consignor.
It is possible to transport between member states
- to a tax warehouse,
- to a registered consignee. Registered consignees are persons authorized by the customs administration to receive energy products from a tax warehouse in another Member State or from the place of importation in another Member State under tax suspension.
- To beneficiaries.
Export from the European Union:
You are authorized to transport energy products from the European Union to a third country. Third countries are countries outside the customs territory of the European Union.
You are authorized as
- holder of a tax warehouse.
- registered consignor.
It is possible to export
- from tax warehouses in the tax territory.
- by the registered consignor from the place of import in the tax territory to a place where the energy products leave the tax territory of the European Union.
Import from third countries into the German tax territory:
You can transport energy products from third countries into the German tax territory. At the point of import, you must submit a customs declaration for the energy products, the energy products are released for free circulation and you must pay taxes. If the import is followed by a tax exemption procedure, no tax is incurred.
If the following applies to you, you can apply for a simplified procedure:
- You transport energy products between 2 tax warehouses in the tax territory of the European Union, of which you are the owner.
- You are a registered consignor and transport energy products between your tax warehouse and a point of import in the tax territory.
- You transport liquid gases or certain fuel oils in the tax territory.
- You transport energy products in pipelines in the tax territory.
With the appropriate authorization from the main customs office, you can then transport energy products under tax suspension without using the electronic EMCS procedure.
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, the "notification of receipt" message will be sent to you, possibly together with further information, for example in case of a complaint.
- If you do not ship the products, 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 requirement 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 live, is responsible. If your business is operated from a location outside Germany or if you do not reside in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
If you are required to do so, you must notify the shipment electronically in advance via the EMCS application.
Which documents are required?
- As a 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, you must additionally carry an exemption certificate (filled in by the beneficiary and confirmed by the main customs office).
What are the fees?
- There are no costs for reporting the transport.
- If tax matters appear to be at risk, you may have to provide security for the carriage to the main customs office. For carriage to or via other Member States, you must always provide security, which must be valid in all Member States.
What deadlines do I have to pay attention to?
in case of shipment: submission of the notification of shipment not earlier than 7 days before the start of the shipment, in any case before the start of the shipment
in case of receipt: submission of the notification of receipt immediately, at the latest 5 working days after the arrival of the goods.
The processing of the technical application for the "Internet EMCS application" (communication master data) usually takes 2 to 4 weeks.
The information in your electronic message (e.g. draft e-VD) is checked automatically within seconds. The following message (e.g. e-VD or error message) is then issued immediately.
- In case of an irregularity during the transport under tax suspension, the energy tax arises and you will receive a tax assessment. An appeal against the decision of the main customs office can be lodged within one month and in further proceedings, if necessary, an action can be brought before the fiscal court. For details, please contact the main customs office responsible for you or your legal counsel.
Applications / forms
- Forms available: No
- Written form required: No
- Informal application possible: No
- Personal appearance required: No
- Online service available: Yes
What else should I know?
There are no indications or specifics.
Technically approved by
Federal Ministry of Finance