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

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