Sparkling wine, intermediate products or wine; notification of the transport of untaxed products

If you want to transport untaxed sparkling wine, intermediate products or wine, you usually need a special permit and registration to participate in the computerised transport and control system EMCS.

Description

Prerequisites

  • For the movement of sparkling wine and intermediate products under duty suspension, it is generally required that you are a trader and that you have been granted one of the following authorisations:
    • Tax warehouse keeper: You operate a tax warehouse for untaxed sparkling wine or untaxed intermediate products. A tax warehouse is a place approved by the main customs office where the products may be produced, handled, processed, stored, received or dispatched under tax suspension.
    • Registered consignor: you dispatch goods from the place of importation for which the sparkling wine tax or the intermediate product tax is suspended.
  • It is generally possible to transport wine under duty suspension within the European Union if you are a trader and have been granted one of the following authorisations:
    • Tax warehouse keeper: you operate a tax warehouse for wine. A tax warehouse for wine is a place approved by the main customs office where wine may be received or dispatched under tax suspension in trade (movement of goods) with other EU member states.
    • Registered consignor: You consign wine from the place of import in another EU member state for which wine tax is suspended.
  • If you are required to participate in the Excise Movement and Control System (EMCS), you must register for it.

Procedure

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.

Deadlines

  • in the case of dispatch: submission of the declaration at the earliest 7 days before the start of carriage, and in any case before the start of carriage
  • in the case of receipt: submission of the report of receipt without delay, at the latest 5 working days after the end of the transport operation
  • the "small wine producer" declaration must be submitted no later than 1 week before the first transport operation

Processing time

It usually takes 1 to 2 business days to review your application.

Required documents

  • Required Documents

    • in case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts: additionally copy of the exemption certificate
    • for "small wine producers" with an average annual production of less than 1000 hectolitres per wine year: accompanying document in accordance with wine law regulations with a clearly legible notice "Small wine producer in accordance with Article 40 of Council Directive 2008/118/EC of 16 December 2008".

Forms

Online procedures

  • Online-Verfahren „Internet-EMCS-Anwendung“ der Zollverwaltung

    Diese Anwendung ermöglicht es allen Wirtschaftsbeteiligten, die verbrauchsteuerpflichtige Waren unter Steueraussetzung/im steuerrechtlich freien Verkehr versenden oder empfangen, die hierzu vorgeschriebenen elektronischen Meldungen über das Internet abzuwickeln.

Fees

  • Receipt of the declaration: There are no costs for you.
    If tax matters appear to be at risk, you may have to provide security for carriage to the main customs office.

Remedy

  • Appeal
  • Action before the tax court

Status:06.08.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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