EMCS process

Excise duties in the EU

Excise duties are, by definition, charges levied on the consumption or use of certain goods. Excise duties are initially charged to the dealer or manufacturer for effective management. Excise duty is however an indirect tax. The manufacturer and dealer are therefore given the opportunity to give the tax on the retail price to the consumer.

Excise duties include everyday consumer goods, which are specified in the respective excise laws. The production and trade of excisable goods initially takes place untaxed via the so-called tax warehouse.

The excise duties are due only from the time when the goods leave the tax warehouse. In the EU, the „destination principle“ applies to the Member States. This means that excise goods are taxed only in the country in which they are ultimately consumed.

What is subject to excise duties?

Excise duties in Germany are levied on goods that are literally used or consumed in the trading cycle.

The technical term of the „tax objects“ is applied to consumable goods of daily use. These include mineral oil, electricity, tobacco, alcohol, etc. The tax items are specified and explained in the individual excise tax laws.

Tax supervision of the manufacture, storage, transport and commercial transactions of excise goods is subject in Germany to the customs administration

Further information



We offer you the complete service with the EMCS procedure for transports to Germany.


We operate warehouses at several locations in Germany – for short journeys.


We receive the goods at our locations and ensure a fast turnaround.


During the transport, there are only short downtimes – for a quick transport.