You can submit the declaration or registration for sparkling wine tax and intermediate products tax by post or online.

Submit your declaration by post:

• If you withdraw sparkling wine or intermediate products from a tax warehouse, consume them or are a "registered consignee", you must calculate the tax yourself and submit a written tax declaration:
  • Download the relevant form via the Customs Administration website:
    • "Monthly tax declaration/discharge declaration for sparkling wine" (form 2401) with linked form 2402 or "Monthly tax declaration/discharge declaration for intermediate products" (form 2451) with linked form 2452
  • Complete the forms in full and send them by post to your local main customs office.
  • The main customs office will check your tax declaration.

• If regular deliveries of sparkling wine or intermediate products from other European countries are involved and you have a permanent permit as a certified consignee, you must declare these deliveries in a written tax declaration:
  • To do this, download the forms "Monthly tax declaration/relief declaration sparkling wine" (form 2401) or "Monthly tax declaration/relief declaration intermediate products" (form 2451) from the Customs Administration website.
  • Complete the forms in full and send them by post to the main customs office responsible for you.
  • The main customs office will check your tax declaration.

• If the tax on sparkling wine or intermediate products has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax return:
  • To do this, download the form "Tax declaration for sparkling wine tax in individual cases" (form 2404) or "Tax declaration for intermediate products (form 2453) in individual cases" from the Customs Administration website.
  • Complete the form in full and send it by post to your main customs office.
  • The main customs office will check your tax declaration.

Submit your declaration online:

• You can also complete and submit the forms for levying sparkling wine tax or tax on intermediate products online.
• Call up the online application on the customs portal on the Internet. This will guide you step by step through the necessary information, which you can enter electronically.
• Upload the required documents as a file and send the application.
• The main customs office will check your details and documents.
• You will receive a tax assessment notice.

If discrepancies are discovered when checking the tax return/relief declaration, you will be given the opportunity to correct incorrect information or complete incomplete information by the due date of the tax. If the claim is already due or if you do not correct the information, the main customs office will assess the duties with a tax assessment notice and inform you accordingly.

If the check does not lead to any objections, the amount of duty due will normally be collected from your account by direct debit, in which case you do not need to take any further action.

If you import sparkling wine or intermediate products from a third country, you submit the tax declaration as part of the customs declaration.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.