Excise goods can be transported within the EU in a variety of ways: from the point of importation through a registered consignee or from a tax warehouse, to other tax warehouses, to registered recipient businesses or to tax beneficiaries – such as the Bundeswehr in Germany.

If the excise duty is not to be paid initially – because the goods do not remain at the place of import but should be transported on to another EU Member State, the tax suspension can be used for the further transport of the excise goods. The possibility of tax suspension is open only to traders who either hold a tax warehouse or have a registered consignor license.

Security for the carriage

If goods are to be transported under suspension of duty to other EU Member States, the consignor, ie either the tax warehouse owner or the registered consignor, must provide security for the carriage. A prerequisite for this is the validity of security in all EU Member States. Alternatively, upon request, the respective main customs office may allow the necessary security to be provided by the carrier, the owner or the consignee of the excise goods.

The security may be provided as a comprehensive guarantee, individual guarantee or cash collateral.

In particular, the system of suspended duty suspension should be applied where excise goods are transported via another EU Member State.

For transport, the electronic procedure EMCS is mandatory.

Legal Basis

• § 140 BranntwMonG
• § 11 BierStG
• § 11 SchaumwZwStG
• § 29 Abs. 3 i.V.m. § 11 SchaumwZwStG
• § 12 TabStG

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