Specific rules for excise goods
Excise duty suspension and exemption mechanisms
The duty on excise goods arises, in principle, when such goods are released for consumption in Germany, that is, at the time of their import. Once the excise duty has been paid, the goods are available to you for free circulation within the German tax territory. However, if you wish to pay the excise duty at some later time or if you intend to use the goods for some purpose for which a tax exemption has been provided, then you may consider placing the goods under a duty suspension arrangement or under a procedure of duty exemption.
The duty exemption, in this case, applies exclusively to energy products because their movement to the user’s operation is already subject to an exemption mechanism, whereas goods such as alcohol, tobacco products, substitutes for tobacco products, or coffee are transported under a duty suspension arrangement.
The movement of alcohol, tobacco, substitutes for tobacco products and coffee under duty suspension may be succeeded by a duty-free use.
Excise duty is not chargeable for as long as the excise goods are still subject to a suspensive arrangement.
Placing the goods under a duty suspension arrangement
If excise goods are placed under an excise duty suspension arrangement at the time and at the immediate place of their import, then the obligation to pay excise duty does not arise.
You require an authorisation as a registered consignor from your competent main customs office so that you can move the goods onwards, under a duty suspension arrangement, from their place of import. For businesses that are operated from outside German tax territory or for individuals who are not resident within German tax territory, the locally competent main customs office is the principal customs office in whose district they first appeared for taxation purposes. Usually this will be the main customs office in whose district the customs office of import is situated.
However, the goods placed under a duty suspension arrangement continue to be monitored by the customs authorities.
Placing the goods under an exemption procedure
Energy products do not become dutiable if they are placed under an exemption procedure immediately following their release for consumption at their place of import.
Duty exemption for energy products is dependent upon the use to which the goods will be put. Energy products are exempt from duty, for example, if they are used in the production of paints, varnishes, and cleaning agents.
If you intend to claim an exemption from duty, you require an appropriate authorisation from your competent main customs office (see above). This will include determining whether a formal single-case authorisation is required or whether the use will be generally authorised.
Excise goods placed under an exemption arrangement continue to be monitored by the customs authorities.
Contact and assistance
The Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to help you and will answer your questions by telephone, post, or e-mail.
Central Information Unit
