On the basis of the country-of-destination principle applicable to products supplied for commercial purposes, the products only become subject to excise duties in the EU Member State of their destination and/or to which the goods are moved.
If you intend to move excise goods within the EU commercially you may supply them
- tax and duty paid, that is originating from what is called "free circulation" in the tax territory, or
- duty-free under a duty suspension arrangement.
Tax/duty-paid goods
If you can show that you are delivering excise goods on which duty has been paid in Germany for commercial purposes to another EU Member State (also if you are a mail-order/distance trader) you may be relieved of the duty.
Depending on the excise goods being delivered, certain regulations need to be observed prior to transport in order to receive a tax refund. For alcohol products (alcohol, beer, sparkling wine, intermediate products), the delivery needs to be registered in advance with your competent German main customs office.
Delivery for commercial purposes
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.
For this, the parties involved require authorisation, whereby the respective obligations depend on the respective legal entity.
For movements between Member States, the EMCS procedure is to be used.
Certified consignor
Anyone who wishes to send goods in tax-free circulation as a certified consignor (does not apply to coffee and substitutes for tobacco products) requires authorisation. The certified consignor has to apply for the authorisation from the competent main customs office using Form 2742 "Certified consignor - application for authorisation/notification (Zertifizierter Versender - Antrag Erteilung Erlaubnis/Anzeige)" and the list of goods in accordance with Form 2743 "List of goods - certified consignor - application for authorisation/notification (Warenverzeichnis - Zertifizierter Versender - Antrag Erteilung Erlaubnis/Anzeige)".
Mail-order traders based in the German tax territory
Anyone who is based in the German tax territory and wishes to deliver luxury goods taxed in the German tax territory (= goods in tax-free circulation) to other Member States has to notify their competent main customs office. This does not apply to coffee tax.
The notification has to be made before the delivery begins. The mail-order trader is required to keep records of the luxury goods delivered. In addition, the mail-order trader has to meet the requirements for delivery imposed by the other Member State and comply with its excise duty regulations.
Tax relief
For luxury goods that have demonstrably been taxed in the German tax territory and conveyed to another Member State as part of mail-order trade, relief from the respective excise duty can be applied for.
Relief is only granted if the necessary conditions are met.
Special provisions for mail-order trade
Tobacco products and substitutes for tobacco products
Mail-order traders based in the German tax territory who deliver tobacco products or substitutes for tobacco products which are in tax-free or duty-free circulation to another Member State are required to notify the main customs office in advance.
Furthermore, relief for tobacco products is only possible if the goods are moved to the other EU Member State under tax supervision and the German tax stamps have been destroyed or invalidated. For companies operating from a location outside the German tax territory or for persons who are not resident in the German tax territory, the main customs office in whose district they first appear for tax purposes has local jurisdiction.
Mail-order trade in wine
Anyone acting as a mail-order trader based in the German tax territory who wishes to deliver wine in tax-free circulation to another Member State is required to notify the competent main customs office in advance. The mail-order trader is required to keep records of the wine delivered and to comply with the conditions for delivery imposed the Member State.
Duty-unpaid goods
If you wish to move excise goods to another EU Member State exempt from duty, you may in principle do so under a duty suspension arrangement. Duty suspension arrangements, though, are subject to strict regulation.
Movement under a duty suspension arrangement is only possible if you are
- an owner of a customs warehouse or
- a registered consignor
and you are delivering the excise goods to
- a customs warehouse,
- an operation of a registered consignee, or
- particular beneficiaries (for example, foreign armed forces or diplomatic missions)
in other EU Member States.
To do so you require an authorisation from your competent German main customs office (see above). If necessary you may have to provide a guarantee that is valid in all Member States.
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.