Start of the transport
Before goods subject to excise duty may be transported under suspension of duty from a tax warehouse – or from the place of importation – to another tax warehouse or to the operation of a registered consignee in another EU Member State, the consignor must notify the competent customs office of the current state of the art electronic administrative document (e-AD). The transmission of the e-AD must be done electronically via the EMCS procedure.
If there is no objection from the customs authorities after the verification, the e-AD will be provided with a reference code (ARC) and sent as confirmation to the consignor.
Carriage from other EU Member States
If the holder of a tax warehouse is the recipient of the excise goods, the e-AD will be sent to him by the competent customs office. The same procedure is also applied to promotions made via another EU Member State. The same procedure applies even if a registered recipient receives the goods.
The carrier must carry a printout of the confirmed e-AD when transporting the excise goods, as well as a commercial document containing the same data of the e-AD and the reference code. This also applies to the carriage of excise goods from other EU Member States.
- §§ 21 und 22 BrStV
- § 17 und 18 BierStV
- §§ 16, 17 und 43 SchaumwZwStV
- §§ 17 und 18 TabStV
WHAT WE CAN DO FOR YOU
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.