Energy tax; notification of transportation of untaxed energy products.

If you want to transport energy products under duty suspension, you need a permit and must register for the IT-based Excise Movement and Control System (EMCS).

Description

Prerequisites

If you are required to do so, you must notify the shipment electronically in advance via the EMCS application.

Procedure

As a rule, you must submit the transport declaration electronically. Among other things, you can use the online procedure of the customs administration for this purpose:

  • Call up the Customs Administration's "Internet EMCS Application" ("IEA") and follow the instructions for filing.
  • Click on the "Create New Transaction" button on the application's home page. Add the "e-VD" (electronic administrative document) form to the operation.
  • Complete and save the "Draft e-VD" form. If necessary, follow the instructions for missing information or subforms.
  • Select the "Sign" option to submit the declaration to your responsible main customs office.
  • The EMCS application automatically verifies 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 to the EMCS transaction (Administrative Reference Code, ARC) and a PDF document listing the transaction data. The printed PDF document or a commercial document showing the reference number is used to accompany your goods.
  • If, after the arrival of the goods, the consignee has confirmed the receipt in EMCS, you will receive the "notification of receipt" message, possibly together with further information, for example in case of a complaint.
  • If you do not ship the products, but receive them, you must create such a report of receipt as a recipient. To do this, use the "report of receipt" form in the Internet EMCS application.

Alternatively, you can use certain software certified by Customs to declare a shipment under tax suspension.
In some cases, there are exceptions to the requirement to declare the shipment electronically. In that case, submit the declaration in writing:

  • Find out about the so-called default procedure (paper procedure) on the Customs Administration website.
  • Follow the instructions of the customs administration on the respective procedure, the prerequisites and the required forms.

The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you live, is responsible. If your business is operated from a location outside Germany or if you do not reside in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

Special notes

There are no clues or specifics.

Deadlines

in case of shipment: submission of the notification of shipment not earlier than 7 days before the start of the shipment, in any case before the start of the shipment

in case of receipt: submission of the notification of receipt immediately, at the latest 5 working days after the arrival of the goods.

Processing time

The processing of the technical application for the "Internet EMCS application" (communication master data) usually takes 2 to 4 weeks.

The information in your electronic message (e.g. draft e-VD) is checked automatically within seconds. The following message (e.g. e-VD or error message) is then issued immediately.

Required documents

  • Required Documents

    • As a rule, you do not need to submit any documents.
    • In case of delivery to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts, you must additionally carry an exemption certificate (filled in by the beneficiary and confirmed by the main customs office).

Online procedures

Fees

    • There are no costs for reporting the transport.
    • If tax matters appear to be at risk, you may be required to provide security for the carriage to the main customs office. For carriage to or via other Member States, you must always provide security, which must be valid in all Member States.

Remedy

  • Appeal
  • In case of an irregularity during the transport under tax suspension, the energy tax arises and you will receive a tax assessment. An appeal against the decision of the main customs office can be lodged within one month and in further proceedings, if necessary, an action can be brought before the fiscal court. For details, please contact the main customs office responsible for you or your legal counsel.

Related issues

Status:07.08.2023

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

Responsible for you

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