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.
The impact of a subsequent adjustment of transfer pricing on the customs value of imported goods is an important issue for companies that purchase goods from third countries. Now the German Federal Fiscal Court has finally ruled that subsequent flat-rate adjustments to transfer pricing may no longer affect a customs value once it has been declared. The main customs offices will therefore now have to change their practice on post-release recoveries in the case of subsequent debit charges. Companies concerned should object to post-clearance recovery assessments and, if need be, request that the execution be suspended.
On 1 July 2022 another important change in the tobacco tax sector came into force. Substitutes for manufactured tobacco, which were previously not subject to tobacco tax in Germany, are taxable as from 1 July 2022. This applies, in particular, to liquids for e-cigarettes, the market for which is ever-increasing. Under certain conditions, tobacco tax will be due on these liquids, even if they do not contain any nicotine. Those taxable persons concerned will, consequently, be faced with new challenges.