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Report transportation of untaxed alcopops

  • Steuern und Abgaben 



    	    

		    
If you want to transport untaxed alcopops, you need a special permit and registration to participate in the computerized Excise Movement and Control System (EMCS).

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Alcopops can be transported under tax suspension. This means that the alcopops tax is not yet due during transport. The tax is suspended while the alcopops are in transit to their final destination. The tax is then levied at the destination. In some cases, the alcopops can be used tax-free after transportation. 

Transport within the German tax territory 

Tax warehouse holders and registered consignors may transport alcopops under tax suspension from tax warehouses or from the place of import, respectively. 

The following destinations may receive the untaxed goods within the German tax territory: 


  • Tax warehouse
  • businesses that are allowed to use the alcopops tax-free
  • so-called beneficiaries (for example, foreign armies, diplomatic missions and consular posts)

Alcopops may also be transported tax-free within the tax territory for direct export. 

Transport to or via other Member States 

Tax warehouse keepers and registered consignors may transport alcopops under duty suspension to the following destinations outside the German tax territory: 


  • Consignees in other Member States
  • via other Member States to a place where the alcopops leave the excise territory of the European Community.

Information on transport from other Member States can be found under "Further information".

								    

									    Requirements
You operate a business and are either a tax warehouse keeper or a registered consignor. 

Before opening a tax suspension procedure, you must ensure that the consignee has the appropriate authorization. The excise number of the consignee can be used as proof.

								    
What documents do I need?
    
    
  • in case of transport only under suspension of alcopops tax to, from or via other Member States:        
    "Simplified Accompanying Document" (Form 2725)

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  • in case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts: additionally copy of exemption certificate        
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