If you intend to move excise goods from an EU Member State to Germany for commercial purposes, you have the option to deliver such
- tax and duty paid, that is, they have already been released for free circulation in that other EU Member State, or
- duty-free under a duty suspension arrangement.
Delivering tax/duty paid goods
Delivery and receipt for commercial purposes
Luxury goods subject to excise duty are generally in tax-free circulation in another EU Member State if they have been taxed in that Member State or are released for free circulation on the basis of a tax exemption.
If luxury goods that are in tax-free circulation in one Member State are purchased for commercial purposes (e.g. trade within the tax territory), the so-called "country-of-destination principle" applies, i.e. the respective excise duty is levied in the Member State where the goods are consumed.
In case of deliveries for commercial purposes, luxury goods (except coffee and substitutes for tobacco products) may only be conveyed by a certified consignor to a certified consignee. Notwithstanding this, certified consignees may bring luxury goods received outside the tax territory into the tax territory or have them brought for them.
The parties involved require authorisation for this.
For movements between the Member States, the EMCS procedure is to be used.
For coffee and substitutes for tobacco products, the German consignee first has to submit a notification to their competent main customs office using the official form [Form 1833 "Notification of the purchase, initial possession, or use for commercial purposes of coffee and/or coffee-containing products from the duty-free circulation of other Member States (Anzeige über den Bezug, das erstmalige Inbesitzhalten oder Verwenden zu gewerblichen Zwecken von Kaffee und/oder kaffeehaltigen Waren aus dem zollrechtlich freien Verkehr anderer Mitgliedstaaten)" or Form 1691 "Notification of the purchase, initial possession, or use for commercial purposes of substitutes for tobacco products from the duty-free circulation of other Member States (Anzeige über den Bezug, das erstmalige Inbesitzhalten oder Verwenden zu gewerblichen Zwecken von Substituten für Tabakwaren aus dem zollrechtlich freien Verkehr anderer Mitgliedstaaten)"], and provide security for the excise duty. Furthermore, the consignee is subject to additional obligations under German excise tax regulations. Once the notification has been submitted, the purchaser is generally the tax debtor. If the notification is not submitted, the person who first takes possession of the excise goods within the German tax territory becomes the tax debtor. Under certain circumstances, this could be you as the consignor.
Mail-order trade
For alcoholic products, beer, sparkling wine, intermediate products, alcopops, and coffee, the following applies:
Mail-order companies based in another Member State that wish to deliver luxury goods to the German tax territory require authorisation. They need to apply for the authorisation in advance from their competent main customs office using the official Form 2761 “Application for authorisation as a mail-order trader or notification of a change to authorisation (Antrag auf Erteilung einer Erlaubnis als Versandhändler oder Anzeige zur Änderung einer Erlaubnis)" enclosing the list of goods using Form 2762 "Appendix to the application for authorisation as a mail-order trader - list of goods (Anlage zum Antrag auf Erteilung einer Erlaubnis als Versandhändler - Warenverzeichnis)".
The main customs office issues the authorisation in writing or electronically, subject to revocation, provided that there are no objections regarding the tax reliability of the mail-order trader and security has been provided.
The main customs office can waive the provision of security if this does not put tax concerns at risk.
The mail-order trader must record its deliveries to the tax territory. The competent main customs office may impose requirements in this regard. Notification of every delivery must be provided to the main customs office in advance, specifying the relevant characteristics with Form 2751 "Notification by the mail-order trader or tax representative of a delivery by mail-order (Anzeige des Versandhändlers oder des Steuervertreters über eine Lieferung im Versandhandel)". The main customs office must be informed immediately of any changes to the specified conditions that are relevant to the authorisation.
Appointment of a tax representative, notification requirement, authorisation
The mail-order trader also has the option of appointing a person resident in the tax territory as a tax representative. If the mail-order trader appoints a tax representative, they are to notify their competent main customs office before the first delivery using Form 2752 "Notification by the mail-order trader of the appointment of a tax representative for the processing of mail-order trade (Anzeige des Versandhändlers über die Beauftragung eines Steuervertreters für die Abwicklung des Versandhandels)". In this case, the mail-order trader does not need to apply for authorisation.
The tax representative requires authorisation for their activities on behalf of the mail-order trader. The tax representative is to apply for the authorisation from the competent main customs office using the official form (Form 2753 "Application for authorisation as a tax representative for a mail-order trader or notification of a change to authorisation (Antrag auf Erteilung einer Erlaubnis als Steuervertreter eines Versandhändlers oder Anzeige zur Änderung einer Erlaubnis)" together with a list of goods.
Simplified procedure for more than occasional deliveries
Mail-order traders or tax representatives (if appointed) who wish to deliver luxury goods to the German tax territory on more than an occasional basis may, upon application, be granted permission by the main customs office to provide security in the amount of one month’s tax and to submit a monthly tax return. In this case, the timely submission of the tax return is equivalent to notification of the delivery.
These simplifications are to be applied for using Form 2753 "Application for authorisation as a tax representative for a mail-order trader or notification of a change to authorisation (Antrag auf Erteilung einer Erlaubnis als Steuervertreter eines Versandhändlers oder Anzeige zur Änderung einer Erlaubnis)" together with a list of goods.
If no tax representative has been appointed, the mail-order trader has to apply for this simplification using Form 2761 "Application for authorisation as a mail-order trader or notification of a change to authorisation (Antrag auf Erteilung einer Erlaubnis als Versandhändler oder Anzeige zur Änderung einer Erlaubnis)" together with a list of goods (Form 2762 "Appendix to the application for authorisation as a mail-order trader - list of goods (Anlage zum Antrag auf Erteilung einer Erlaubnis als Versandhändler - Warenverzeichnis)".
This simplified procedure is also possible in the form of a permanent authorisation for purchasers of coffee/coffee-containing goods or substitutes for tobacco products, which is to be applied for using Form 1831 "Application for authorisation as a purchaser (permanent authorisation) or notification of a change to authorisation (Antrag auf Erteilung einer Erlaubnis als Bezieher (Dauererlaubnis) oder Anzeige zur Änderung einer Erlaubnis)".
Special provisions for mail-order trade
Tobacco products and substitutes for tobacco products
The delivery of tobacco products or substitutes for tobacco products that are in tax-free or duty-free circulation in other Member States to private individuals in the German tax territory by mail-order is not permitted because these goods may only be marketed in the tax territory with German tax stamps and with health warnings/inserts.
If tobacco products or substitutes for tobacco products are sent from the tax-free or duty-free circulation of other Member States into the tax territory, tobacco tax is payable. The tax debtor is the person who makes the delivery or the person who holds or has acquired possession of the tobacco products or substitutes for tobacco products in the tax territory.
Mail-order trade in wine
If wine is delivered to private customers in the tax territory by a mail-order trader based in another Member State, no authorisation as a mail-order trader/tax representative is required. Together with the application for confirmation of wine deliveries to the competent main customs office, the wine mail-order traders can declare wine deliveries made in a calendar month. Appropriate supporting documents (delivery and freight documents) are to be submitted with the declaration.
Delivering duty-unpaid goods
The movement of goods, where the excise duty has not been paid, from other EU Member States is, in principle, possible under a duty suspension arrangement if you are
- the owner of a customs warehouse, or
- a registered consignee, or
- a particular beneficiary (for example, foreign armed forces or diplomatic missions)
within German tax territory, and you are dispatching the excise goods
- as the owner of a customs warehouse, from this warehouse, or
- as a registered consignor from the place of import
to other EU Member States.
To do so you require an authorisation of your national customs authority.
Contact and assistance
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.
The locally competent main customs office for businesses that are operated from a place outside German tax territory or for individuals who are not resident in German tax territory is the principal customs office in whose district they first appear for taxation purposes.