If you transport beer or beer-based mixed drinks without the products already being subject to beer tax, this is referred to as "transportation under suspension of excise duty". The tax is suspended as long as the products are in transit to their final destination, where it is then levied. Alternatively, the beer products can be used tax-free after transportation under certain conditions or be subject to another tax suspension procedure.

Transportation under duty suspension is possible in the following cases:

You are authorized to transport beer under duty suspension in the respective tax territory. In principle, you must be a trader and have been granted one of the following authorizations:

• Tax warehouse owner: You operate a tax warehouse for untaxed goods. A tax warehouse is a location approved by the main customs office where products may be manufactured, processed, treated, stored, received or dispatched under duty suspension.
• Registered consignor: You send goods from the place of importation for which the beer tax is suspended.

Transportation under tax suspension is possible:

Within Germany

• You are authorized to transport beer products within the German tax territory.
• Transportation
  • to another tax warehouse
  • to businesses that are authorized to receive beer as "registered consignees"
  • to so-called beneficiaries, for example foreign armies, diplomatic missions and consular representations
  • of beer imported into the German tax territory from a country outside the European internal market (third country)

In the European Union

• You are authorized to transport beer within the European Union. This includes transportation from, to or via other European member states.
• Carriage
  • to another tax warehouse
  • to establishments of "registered consignees" (these may receive goods from abroad for which the beer tax is suspended)
  • to so-called beneficiaries, for example foreign armies, diplomatic missions and consular representations

Export to a third country or third territory

• You are entitled to transport beer to a place of export from the European internal market.
• As soon as you have taken possession of the beer as a tax warehouse holder, registered consignor or consignee, you must export it immediately to a third country.

For tax control purposes, you must notify the customs authorities if you transport beer products under duty suspension. The various transportation steps are recorded in a database, the Excise Movement and Control System (EMCS). If irregularities occur during transportation, the duty suspension ends and you must pay tax on the products.