Service Finder
Enter or change your tax number or tax identification number for the EMCS IT procedure for using the Internet EMCS application (IEA)
Service Description
If you wish to transport beer, tobacco products, energy products, alcohol and goods containing alcohol or sparkling wine or intermediate sparkling wine products, for example within Germany or to another European member state under duty suspension, you require a special permit. In addition, registration for participation in the computerized Excise Movement and Control System (EMCS) is required. The various transportation steps are recorded in this system.
Your data, for example your tax number or tax identification number (tax ID), is stored in the EMCS for this purpose.
If you want to enter a new tax number or tax ID in the master data or change the entry, you must submit an application to the master data management of the Directorate General of Customs.
Process flow
You must submit a written application to enter or change the tax number or tax ID in EMCS:
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Go to the website of the customs administration and download the following application:
- Application for recording/changing the tax number/tax identification number for the Internet EMCS application (IEA) (form 033087)
- Complete the application, sign it and send it to the master data management of the Directorate General of Customs.
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You will receive written confirmation that your tax number or tax ID has been entered or changed.
Requirements
- You are transporting beer, tobacco products, energy products, alcohol or sparkling wine or intermediate sparkling wine products under suspension of excise duty.
- You want to register to use the Internet EMCS application or are already registered and want to have your registered tax number or tax ID changed.
Which documents are required?
You do not need to submit any additional documents.
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
You do not have to meet any deadlines.
Processing duration
Processing usually takes between 1 and 2 weeks.
Legal basis
- § Section 9 Beer Tax Act (BierStG)
- § Section 16 of the Beer Tax Ordinance (BierStV)
- § Section 13 Alcohol Tax Act (AlkStG)
- § Section 28 Alcohol Tax Ordinance (AlkStV)
- § Section 3 of the Alcopop Tax Act (AlkopopStG)
- § Section 9 in conjunction with Section 29 (3) of the German Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- § Section 9 in conjunction with Section 29 (3) of the German Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- § Section 15 in conjunction with Section 43 and in conjunction with Section 50 (1) of the Sparkling Wine and Intermediate Products Tax Ordinance (SchaumwZwStV)
- § Section 15 in conjunction with Section 43 and in conjunction with Section 50 (1) of the Sparkling Wine and Intermediate Products Tax Ordinance (SchaumwZwStV)
- § Section 15 in conjunction with Section 43 and in conjunction with Section 50 (1) of the Sparkling Wine and Intermediate Products Tax Ordinance (SchaumwZwStV)
- § Section 10 of the Tobacco Tax Act (TabStG)
- § Section 16 Tobacco Tax Ordinance (TabStV)
- § Section 9d of the Energy Tax Act (EnergieStG)
- § Section 28a of the Energy Tax Ordinance (EnergieStV)
Applications / forms
As this is not an administrative act, it is not possible to lodge an appeal.
Appeal
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
Further Information
Author
The text was automatically translated based on the German content.
- Recording or changing the tax number or tax identification number for the EMCS IT procedure Implementation
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance
Professionally released on
21.06.2021
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Generalzolldirektion (GZD), Direktion II Stammdatenmanagement
Postal address
01077 Dresden, Stadt
