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Report transportation of untaxed beer

  • Steuern und Abgaben 



    	    

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

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
If you transport beer or mixed beer beverages without the products already being subject to beer tax, this is referred to as "transport under suspension of tax". The tax is suspended while the products are in transit to their final destination, where it is then levied. Alternatively, after the beer products have been transported, they may be used tax-free under certain conditions or be subject to another tax suspension procedure. 

Transport under tax suspension is possible in the following cases: 

You are authorized to transport beer under tax suspension in the respective tax territory. In principle, you must be a trader and have been granted one of the following permits: 


  • Tax warehouse holder: you operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where products may be manufactured, processed, stored, received or dispatched under tax suspension.
  • Registered consignor: you ship goods from the place of importation for which beer tax is suspended.
								    

									    Requirements
If you are required to do so, you must report the shipment electronically via an EMCS application.

								    
What documents do I need?
    
    
  • As a rule, no documentation is required.        
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  • Only 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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