Movement of excise goods under duty suspension
The EMCS procedure
The movement of excise goods under duty suspension within the EU is monitored electronically using the EMCS (Excise Movement and Control System) procedure.
Goods may only be seen as having been moved under duty suspension if the movement has taken place with an electronic administration document (e-VD) under the EMCS.
In order to take part in the EMCS you must be registered with the Generalzolldirektion - Dienstort Weiden - Teilnehmermanagement. Businesses which are not based within German tax territory but in some other EU Member State can also register for the EMCS process with their national customs authority.
The requirements and conditions under which individuals can exchange information with the customs authorities over the EMCS are laid down in the EMCS procedural instruction for EMCS participants registered in Germany.
If excise goods are moved under duty suspension from other Member States to a consignee in German tax territory, or through German tax territory, the carrier must have in his possession a printed version of the electronic administrative document or any other commercial document (invoice, delivery note, consignment note or other commercial documents) showing the unique administrative reference code.
Specificities in the movement of coffee, products containing coffee, and alcopops (sweet beverages containing alcohol)
The duties on coffee and alcopops are not harmonised excise duties. Consequently, there are no Community rules (for example, movement formalities) that are applicable to the movement of coffee, products containing coffee, and alcopops between the German tax territory and other EU Member States.
In this case, movement can not take place under the EMCS.
Goods containing coffee cannot be transported under duty suspension within German tax territory.
Contact and assisstance
Your competent German main customs office or the Central Information Unit of the German customs administration (Zentrale Auskunft Zoll) is there to give you further assistance, and will answer your questions by telephone, post, or e-mail.
For businesses that are operated from a place outside German tax territory or for individuals who are not resident in German tax territory, the locally competent main customs office is the principal customs office in whose district they first appear for taxation purposes.
Central Information Unit
Contact EMCS
If you have any questions concerning participation in the computer-assisted EMCS (Excise Movement and Control System) procedure please contact the Generalzolldirektion - Dienstort Weiden - Teilnehmermanagement:
Generalzolldirektion
- Dienstort Weiden -
Teilnehmermanagement
Tel.: +49 (0)961 39177-100
Fax: +49 (0)961 39177-101
E-mail: zertifizierung.gzd@zoll.bund.de
Office address:
Dr.-Pfleger-Straße 36
92637 Weiden i.d.OPf.
