As a rule, you must submit the declaration electronically. You can use the customs online procedure for this purpose:
- Call up the customs administration's "Internet EMCS application"("IEA") and follow the instructions for filing.
- Click on the button "Create new process" on the start page of the application. Add the "e-VD" (electronic administrative document) form to the process.
- Complete and save the "Draft e-VD" form. If necessary, follow the instructions for missing information or subforms.
- Select the "Sign" option to transmit the declaration to your responsible main customs office.
- The EMCS application automatically checks your declaration.
- If the verification of your declaration was successful, you will receive a message in the Internet EMCS application with a summary of the data you submitted. Otherwise, you will receive an error message.
- In addition, you will receive a reference number for the transaction (Administrative Reference Code, ARC) and a PDF document with a list of the transaction data. The PDF document can be printed out and used to accompany your goods.
- If the recipient has confirmed receipt of the goods in EMCS after arrival, you will receive the "notification of receipt" message, if necessary together with further information, for example in the event of a complaint.
- If you do not send goods, but receive them, you must create such a report of receipt. To do this, use the "report of receipt" form in the Internet EMCS application.
Alternatively, you can use certain software certified by the customs administration to declare a movement under tax suspension.
In some cases, there are exceptions to the obligation to declare electronically. In this case, you must submit the declaration in writing:
- Find out about the paper procedure and the so-called default procedure on the Customs Administration website.
- Follow the instructions of the customs administration on the respective procedure, the requirements and the necessary forms.
As a "small wine producer" you only have to notify your competent main customs office if you want to transport wine under duty suspension to or via other Member States:
- Download the form "Notification - Commencement of the movement of wine under duty suspension to other Member States for small wine producers" (Form 2469) from the Customs Administration website.
- Complete the form in full and send it by post to your competent main customs office.
- Once the completed notification has been received by your competent main customs office, you are deemed to have been granted permission to act as a tax warehouse keeper.
The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are resident. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.