The transportation of sparkling wine and intermediate products under duty suspension differs in part from the corresponding transportation of wine. Information on the special features of wine can be found below.

Transportation of sparkling wine and intermediate products

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

For tax control purposes, you must notify the customs authorities if you transport sparkling wine or intermediate products under duty suspension. The various stages of transportation are recorded in a database, the Excise Movement and Control System (EMCS). If irregularities occur during transportation, the duty suspension ends and the products must be taxed.

Transportation under duty suspension may take place:

• Within Germany
  • You are entitled to transport sparkling wine or intermediate products within the German tax territory.
  • The transportation may take place
    • to another tax warehouse,
    • to businesses that are authorized to receive sparkling wine or intermediate products as "registered consignees",
    • to so-called beneficiaries, for example foreign armies, diplomatic missions and consular representations,
    • sparkling wine and intermediate products imported into the German tax territory from a country outside the European internal market (third country).
• Within the European Union (EU)
  • You are authorized to transport sparkling wine and intermediate products within the EU. This includes transportation from, to or via other European member states.
  • The transportation may take place
    • to another tax warehouse
    • to establishments of "registered consignees" (these may receive goods from abroad for which the sparkling wine or intermediate product tax is suspended)
    • to so-called beneficiaries, for example foreign armies, diplomatic missions and consular representations
• Export to third countries or third territories
  • You are entitled to transport sparkling wine or intermediate products to a place of export from the European internal market, i.e. to a third country.
  • As soon as you have obtained possession of the sparkling wine or intermediate products as a tax warehouse keeper, registered consignor or consignee, you must export them to a third country immediately.

Special features for the transportation of wine

• Transportation within Germany

The German customs administration does not levy excise duty on wine. You may therefore transport unlimited quantities of wine within the German tax territory without excise duty monitoring. A permit is not required.

• Transportation within the European Union

A wine tax is levied in many other EU countries. For this reason, the commercial transportation of wine to, via or from other EU countries is subject to monitoring.

If you wish to transport wine to another EU country for commercial purposes or obtain it from another member state without paying tax, you must notify the competent main customs office in advance and, if necessary, apply for a permit.

During transportation under duty suspension, the wine tax of the respective member state remains suspended if the recipient in the other member state is the holder of a permit as a

• tax warehouse keeper,
• "registered consignee" (these may only receive goods from abroad for which the wine tax is suspended) or
• the delivery is made to so-called beneficiaries, for example foreign armies, diplomatic missions and consular posts.
  
• Export to a third country or third territory

Your permit entitles you to transport wine under tax suspension to a place of export from the European internal market, i.e. to a third country. As soon as you as the tax warehouse holder, registered consignor or registered consignee have obtained possession of the wine, you must export it immediately to a third country.

Report wine transportation under duty suspension

For tax control purposes, you must notify the customs authorities if you transport wine to other EU countries under suspension of excise duty. As with sparkling wine, intermediate products and other goods subject to excise duty, the various stages of transportation are recorded in the EMCS transportation and control system. If irregularities occur during transportation, the tax suspension ends and the wine may have to be taxed.

If your average annual production of wine is 1,000 hectolitres or more per wine year, you must apply for a tax warehouse permit.

Simplifications for "small wine producers"

Production companies with an average production of less than 1,000 hectoliters of wine per wine year are referred to as "small wine producers". As such, you only need to notify your competent main customs office if you wish to transport wine under duty suspension to other Member States or via other Member States.