If the tax arises from the removal of the alcopops from the tax warehouse or consumption in it, the tax warehouse holder must submit a tax declaration and calculate the tax himself. The "registered consignee" is responsible for the tax declaration if the alcopops have to be taxed following transportation under suspension of excise duty by taking them into his business.

You can declare the tax by post or online.

Registration by post:

• Go to the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS) and download the relevant forms. You can fill out the forms on your computer.
• If the alcohol contained in the alcopops also has to be taxed, you will need additional forms.
• Complete the forms and send them by post to your main customs office.
• The main customs office will check your tax declaration.
• If discrepancies are discovered during the check, 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 tax amount due will normally be collected from your account by direct debit. In these cases, you do not need to take any further action.
• If the alcopop tax has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax declaration.

Online registration:

• Call up the online declaration on the customs portal. 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.
• If discrepancies are discovered during the check, you will be given the opportunity to correct incorrect information or complete incomplete information by the due date of the duties. 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 tax amount due will normally be collected from your account by direct debit. In these cases, you do not need to take any further action.
• If the alcopop tax has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax declaration.

If you import alcopops from a third country, you submit the tax declaration as part of the customs declaration.

The local main customs office is responsible.