Customs Newsletter 01/2023
Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties
Important changes in excise duty law come into force on 13 February 2023. The so-called Excise Movement and Control System (EMCS) has now been extended to cover the movement of excise goods that are released for consumption between Member States. Minor procedural deviations in the excise duty suspension procedure will now no longer necessarily lead to the chargeability of excise duty. In the case of distance sales of excise goods, the regulations on the chargeability of excise duties have now changed, making it easier for distance sellers from other EU countries to enter the German market.