Regulation on the implementation of the beer tax law

Original Language Title: Verordnung zur Durchführung des Biersteuergesetzes

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Regulation for the implementation of the beer tax law (Biertax Ordinance-BierStV)

Unofficial table of contents

BierStV

Date of completion: 05.10.2009

Full quote:

" Beer Tax Regulation of 5. October 2009 (BGBl. 3262, 3319), as set out in Article 4 of the Regulation of 1 July 2011 (BGBl). I p. 1308) "

Status: Amended by Art. 4 V v. 1.7.2011 I 1308

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof: 1.4.2010 + + +) 


The V was decided as Article 4 of the V v. 5.10.2009 I 3262 by the Federal Ministry of Finance with the approval of the Federal Council. It occurs gem. Article 9 (1) of this Regulation shall enter into force on 1 April 2010. Unofficial table of contents

Content Summary

Section 1General
§ 1 Definitions
Section 2To § 2 of the Law
§ 2 Alcohol content, controllable quantity
Section 3To § § 4, 5 and 14 (3) of the Act
§ 3 Tax warehouses, requirements for the establishment
§ 4 Application for permission as tax warehousekeeper
§ 5 Granting of permission
§ 6 Security Performance
§ 7 Change of circumstances
§ 8 Erasing and continuing permission
§ 9 Belegheft, Accounting
§ 10 Total destruction, irretrievable loss and destruction
§ 11 Stocktaking in the tax warehouse
§ 12 Beer tank in the tax warehouse
Section 4To § 6 of the Law
§ 13 Registered Recipient
Section 5To § 7 of the Law
§ 14 Registered consignor
Section 6To § § 8 and 28 (1) of the Act
§ 15 Beneficiaries, issue of the exemption certificate
Section 7To § § 9 to 12 of the Act
§ 16 Participation in the computerised transport and control system
§ 17 Creating the electronic administrative document, carrying out an expression
§ 18 Carrying out the exemption certificate
§ 19 Type and amount of security
§ 20 Cancellation of the electronic administrative document
Section 21 Modification of the place of destination when using the electronic administrative document
Section 22 Entry and export declarations on the use of the electronic administrative document, line business
Section 23 Transport operations in special cases in the tax area
§ 24 Transport operations in the tax area in establishments of users
Section 25 Start of carriage by default
Section 26 Cancellation in the default procedure
§ 27 Modification of the place of destination in the failure procedure
§ 28 Entry and export notification in the failure procedure
§ 29 Replacement certificates for the termination of transport
Section 8To § § 13 and 14 (3) of the Act
§ 30 Irregularities during transport under suspension of excise duty
Section 9To § § 14 and 15 of the Act
Section 31 Tax declaration, tax declaration
Section 10To § 156 (1) of the Tax Code
Section 32 Small amount control
Section 11To § 18 of the Law
§ 33 Registration of the beer
Section 12To § 19 of the Law
Section 34 Transport for private purposes
Section 13To § 20 of the Law
§ 35 Transport for commercial purposes
§ 36 Transit of beer of a non-taxable person in another Member State
Section 14To § 21 of the Law
Section 37 Shipping, Representative
Section 15To § 22 of the Law
§ 38 Irregularities during the carriage of beer of non-taxable transport of other Member States
Section 16To the § § 23 and 23a of the Act
§ 39 Application for permission for tax-free use
Section 39a Granting of permission, permission certificate
Section 39b Belegheft, Accounting
Section 39c storage, inventory
Section 39d Levy of beer, improper use
§ 40 Haustrunk
Section 41 Manufacture by house and hobby brewer
Section 17To § 24 of the Law
§ 42 Reinbier
Section 18To § 25 of the Law
Section 43 Tax relief in the transport of beer from non-taxable transport to other Member States
Section 19To section 212 (1) (8) of the Tax Code
Section 44 Sampling in the context of tax supervision
Section 20To Section 28 (3) (a) of the Act
§ 45 Transport by another Member State of beer of non-taxable transport
Section 21In Section 28 (4) of the Act
Section 46 Electronic data transmission in the taxation procedure, General
§ 47 Interfaces
§ 48 Requirements for the programmes
§ 49 Examination of programmes
§ 50 Liability
Section 51 authentication, data transfer on behalf
Section 22To Section 381 (1) of the Tax Code
Section 52 Irregularities
Section 23Final provisions
Section 53 Transitional arrangements

Section 1
General

Unofficial table of contents

§ 1 Definitions

For the purpose of this Regulation:
1.
System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12), as amended;
2.
Computer-based transport and control system: system for exchanging electronic messages on movements of beer with customs administration via the persons involved in carriage under suspension; the system is used for control purposes. these movements;
3.
electronic administrative document: the draft electronic administrative document, in accordance with an officially prescribed record, which is provided with a unique reference code;
4.
Accompanying document: accompanying administrative document in accordance with officially prescribed form;
5.
simplified accompanying document: the document referred to in Article 2 (1) or any other document referred to in Article 2 (2) of Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the transport of: Products subject to excise duty which are already in the free circulation of the Member State of departure (OJ L 327, 30.4.2004, p. 17), in conjunction with Article 34 of the System Directive;
6.
Customs office of exit:
a)
for railway transport, mail, beer transported by air or sea, the customs office responsible for the place where the beer is supplied by railway companies, postal services, air transport or shipping companies within the framework of a the carriage of goods by means of transport with destination to a third country or third territory is taken over,
b)
in any other way or in the circumstances referred to in point (a), beer transported by the last customs office before the exit of the goods from the excise territory of the European Community;
7.
Method of failure: procedure to be applied at the beginning, during or after the end of the movement of beer under suspension of excise duty, if the computerised transport and control system is not available;
8.
Customs Code-Implementing Regulation: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1993, p. OJ L 253, 11.10.1992, p. 1, L 268, 19.10.1994, p. 32, L 180, 19.7.1996, p. 34, L 156, 13.6.1997, p. 59, L 111, 29.4.1999, p. 88), as last amended by Regulation (EC) No 312/2009 (OJ No L 253, 11.10.2009, p. OJ L 98, 17.4.2009, p. 3);
9.
Brewery: any tax warehouse in which beer can be produced and stored under excise duty suspension in the brewing process.

Section 2
To § 2 of the Law

Unofficial table of contents

§ 2 Alcohol content, controllable quantity

The controllable quantity is determined in the case of beer in pre-packed packages according to the filling quantity thereof, in other respects according to the room content of the enclosure. The main customs office may, on request, allow the taxable quantity of beer not to be determined on the basis of the room content of the enclosure, if it can be accurately determined in other ways and if the control concerns are not affected.

Section 3
§ § § 4, 5 and 14 (3) of the Act

Unofficial table of contents

§ 3 Tax camps, requirements for the establishment

(1) The tax warehouse (§ 4 of the law) comprises the totality of the rooms belonging to each other, in which the facilities for production, processing, handling and filling, as well as for the ready-to-sell production and storage of the products are of beer, as well as the storage places for raw materials and raw materials, semi-finished and finished products, the loading facilities, the workshops for the maintenance of the operation and the administration. In addition, the rooms, areas and fixed transport systems that connect the spaces together, as well as the areas adjacent thereto, as far as these are used for operational purposes. (2) In a tax warehouse, beer may be used under Tax suspension
1.
produced, processed or processed, ready for sale, ready for sale and stored, or
2.
be stored for an unlimited period by manufacturers, wholesalers or commercial warehorses, ready for sale and subjected to other authorised warehousing.
(3) The tax warehouse is to be set up in such a way that, within the scope of the tax supervision, the process of production, processing and processing of beer can be followed. (4) Filled beer is to be stored clearly. (5) The competent authority The main customs office may decide, taking into account the supervision of tax supervision, that:
1.
certain areas and areas of the company are not included in the tax warehouse,
2.
individual rooms and areas in the same federal state or within a radius of up to 50 kilometres as temporarily belonging to the tax warehouse.
Unofficial table of contents

§ 4 Application for permission as tax warehouse owner

(1) The application for permission as a tax warehouse holder in accordance with § 5 of the Act shall be submitted to the competent main customs office in accordance with officially prescribed form before the planned start of a tax warehouse. The application shall be accompanied by a duplicate copy:
1.
a current register of companies registered or entered in the trade or cooperative register,
2.
the location plans of the premises of the tax warehouse requested, stating the addresses and the functions of the premises, areas and facilities;
3.
a declaration of operation with the description of the operations related to the production, working or processing and storage of the beer in the requested tax warehouse.
(2) The main customs office of which the applicant operates his or her business or, if the latter does not operate a company in whose district he or she is domiciled, is the principal customs office. For an applicant who operates his company in a place outside the tax territory, or for an applicant who resides outside the tax territory, the main customs office in whose district the applicant for the first time is tax-deductible (3) The applicant, who claims discounted rates, has to disclose in the application its legal and economic dependencies from other breweries. (4) Breweries, which for the first time with the production of beer , in their application, they shall have the expected annual production (5) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to secure the tax revenue or to control the tax. The main customs office may waive the requirements of paragraph 1 if tax concerns are not affected thereby. (6) If the tax warehouse owner intends to operate additional tax warehouses, he shall apply for the application of paragraphs 1, 3. and 5 an extension of permission. Unofficial table of contents

§ 5 Granting of permission

(1) The competent main customs office shall grant the permission in writing, subject to the right of revocation, in the permissible extent requested by the applicant. The rooms, areas and facilities of the control warehouse or the tax warehouse are to be determined. With the permission of the Federal Ministry of Finance for the tax warehousekeeper and for each tax warehouse, excise tax numbers are awarded according to an administrative procedure of the Federal Ministry of Finance. Prior to the granting of the permit, security shall be provided in accordance with § 6, to the extent that there are signs of danger to the tax. Permission may be granted for a limited period of time. (2) A permit for a tax warehouse shall not be granted if beer is to be stored exclusively and
1.
the annual storage turnover (inlet and exit) is expected to be less than 5 000 hectolitres (hl),
2.
the storage period for beer is less than 1.5 months per year.
(3) The competent main customs office may grant derogations from paragraph 2 where:
1.
the tax warehousekeeper already operates a tax warehouse in which beer is produced,
2.
the tax warehouse is used for the untaxed supply of beer,
3.
The beer in the tax warehouse is ready for sale and subjected to more extensive storage treatments.
(4) In the cases of § 4 paragraph 6, permission shall be extended. Paragraphs 1 to 3 shall remain unaffected. Unofficial table of contents

§ 6 Security performance

(1) The amount of the security shall be determined by the responsible main customs office, taking into account the provisions of Section 5 (1) sentence 4 of the Act. The level of the security is to be checked regularly and, if necessary, adjusted. (2) If tax concerns are at risk, the main customs office in charge of security may be able to provide security up to the level of the tax value of the actual stock in the tax warehouse , as well as the resulting tax, which has not yet been paid; § 221 of the Tax Code shall remain unaffected. At the request of the tax warehouse owner, the main customs office responsible may, in so far as the building conditions exist for it, take the tax warehouse under official co-closure and the security benefit can be paid to the resulting, but not yet designed, Restrict the tax. Unofficial table of contents

§ 7 Change of circumstances

(1) The owner of the tax warehousekeeper shall inform the competent main customs office of the change in the conditions set out in § 4 in advance in writing. Changes in the spatial extent of the tax warehouse or of the tax warehouses or of the protective measures arranged shall require the approval of the responsible main customs office. Other changes, in particular over-indebtedness, imminent or imminent insolvency or default of payment, or the position of the application for the opening of insolvency proceedings, the tax warehouse holder has the main customs office in charge of the insolvency proceedings. (2) If the operation of a tax warehouse is to be discontinued or for more than six weeks to rest, the tax warehouse owner must notify the main customs office of this in writing. If the holding is to be resumed, the tax warehouse owner must notify it in writing at the latest one week in advance. The main customs office responsible may, on a case-by-case basis, take orders or allow exceptions. If the operation of a tax warehouse is discontinued, the competent main customs office will revoke the permission in accordance with § 5. If the permit includes a number of tax warehouses, it shall be amended. Unofficial table of contents

§ 8 Erdeleting and Continuing of Permission

(1) The permission in accordance with § 5 shall be issued by
1.
Revocation,
2.
freezing run,
3.
Surrender of the tax warehouse owner,
4.
Dismissal of the opening of insolvency proceedings due to lack of mass,
5.
Transfer of the company to third parties after the expiration of three months after the transfer,
6.
the death of the tax warehouse owner after three months after the death of the tax warehouse owner;
7.
the dissolution of the legal person or association of persons without legal personality, who has been granted permission,
8.
Opening of the insolvency proceedings concerning the assets of the tax warehouse holder after three months after the relevant event,
9.
Company conversion in accordance with Article 1 (1) of the Transformation Act after the expiry of three months after the relevant event,
10.
a change in the firm or the holder of a partnership or association of persons without legal personality, the transfer of the establishment to another place after the expiry of three months after the relevant event;
in so far as the following paragraphs, at the time of the deletion, determine otherwise. (2) Share in the cases referred to in paragraph 1 (6) to (8) the heirs, the liquidators or the insolvency administrator to the competent main customs office prior to the erasure of the permit in writing, that the tax warehouse shall be continued until its final transition to another holder or to the settlement of the company, the right to the legal successor, the liquidators or the insolvency administrator shall apply. contrary to paragraph 1, no later than the expiry of one of the main customs office the reasonable period to be determined. Paragraph 1 (1) shall remain unaffected by this. (3) In the cases described in paragraph 1 (5), (6), (9) and (10), complaints shall be lodged before the authorization is extinguisher.
1.
the new owner,
2.
the heirs,
3.
the owners of the new company,
4.
the holder of the undertaking which has taken over the previous legal entity to which the permit prior to the conversion relates, or
5.
the holders of the undertaking in which the changes have occurred;
a new permit shall continue to apply to the applicant, in breach of the provisions of paragraph 1, until the validity of the decision on the application is continued. Paragraph 1 (1) shall remain unaffected. If the new permission is requested, the information and documents of the previous permit already available to the relevant main customs office may be referred to as long as no changes have been made. With the consent of the competent main customs office, the use of the officially prescribed form can be waived when the application is submitted. (4) The continuing permit shall be issued.
1.
in the cases referred to in paragraph 2, where the continuation of the tax warehouse or the tax warehouse is waived,
2.
in the cases referred to in paragraph 3, where no new permit is granted.
(5) Beer, which is located in the tax warehouse at the time of the erasure of the permit, shall be deemed to have been released for free circulation at the time of the extinguishing. The holder of the tax warehouse, the heirs, the liquidators or the insolvency administrator shall, without delay, make a declaration of tax on the stocks subject to an officially prescribed admission pressure. If the competent main customs office has granted a time limit for the clearance of the tax warehouse, the permission for the purpose of eviction shall continue until the deadline. (6) In the cases referred to in points 4 to 8 of paragraph 1, the competent main customs office shall have immediate effect. in writing
1.
the new owner is the handover of the company,
2.
the heirs are the holder of the death of the holder of the permission;
3.
the liquidators and the insolvency administrator respectively the opening of the insolvency proceedings or their dismissal.
The same shall apply in the cases referred to in points 9 and 10 of paragraph 1 to the holder of the tax warehouse. Unofficial table of contents

§ 9 Belegheft, bookkeeping

(1) The tax warehousekeeper shall have a Belegheft. The main customs office responsible may make arrangements for this purpose. (2) The tax warehouse owner has to carry out a bearing book on the admission and disposal of the tax warehouse in accordance with an officially prescribed form. The main customs office in charge may make arrangements for the storage of the accounts and require further records. On request, it is possible to keep in-company records in place of the storybook if tax concerns are not affected by this. (3) The tax warehouse owner has to record the access and departure immediately. The main customs office responsible may allow, in particular, the withdrawal into the free circulation of the stock accounts to be recorded for a maximum of one calendar month in the following month. Unofficial table of contents

§ 10 Complete destruction, irretrievable loss and destruction

(1) If beer has been unintentionally completely destroyed or irretrievably lost, the manufacturer shall immediately notify the competent main customs office of this without the permission of § 5 or the tax warehousekeeper, and shall, on the basis of operational Proof of documentation. (2) The destruction of beer must be notified at least one week in advance by the manufacturer without permission in accordance with § 5 or the tax warehouse owner; and on the basis of operational documentation. The main customs office responsible may allow simplifications and make arrangements for the detection of such simplifications. The destruction shall be officially monitored, as far as the main customs office responsible does not do without it. Non-tax provisions remain unaffected. Unofficial table of contents

§ 11 Inventory in the tax warehouse

(1) Once a year, the tax warehouse holder has to carry out an inventory in the tax warehouse and, within one month of its completion, at the main customs office responsible for the tax warehouse, the nominal and actual stock as well as the result according to the officially prescribed period of time. To register the form (inventory notification) and to comment on quantity deviations. The inventory report shall be subject to the presentation of a list of stocks in which the stocks are to be determined separately according to tax classes. The main customs office responsible may allow the tax warehousekeeper to release the stock notification in a different form if tax concerns are not affected. The tax warehousekeeper has to notify the main customs office of the start of the inventory at the latest three weeks in advance. (2) The main customs office in charge may, subject to revocation, allow all or individual stocks to be based on a permanent inventories are identified and notified if a procedure corresponding to the principles of proper accounting ensures that the stocks are determined by type and quantity at the date of the declaration of the stock (3) On the order of the main customs office responsible, the stocks shall be in the Tax warehouses must be officially established. The holder of the tax warehousekeeper shall, at the request of the main customs office responsible, declare the stocks in accordance with the officially prescribed form and take part in the inventory. It has to ensure that stocks can be identified with as little effort as possible. (4) The main customs office responsible shall exempt holders of experimental and teaching establishments from the obligations referred to in paragraph 1 if it is ensured that there is a Beer is produced exclusively for experimental or educational purposes and is consumed or destroyed in the context of these purposes. Unofficial table of contents

§ 12 Beer bench in the tax warehouse

If beer is served in a tax warehouse in which beer is produced, the holder of the tax warehouse may only bring beer in barrels, containers, bottles, cans or other approved pre-packed containers into the storage room. The main customs office responsible may, if necessary, make further arrangements. At the request of the tax warehouse holder, derogations from the first sentence may be permitted under certain conditions and conditions if tax concerns are not affected thereby.

Section 4
To § 6 of the Law

Unofficial table of contents

§ 13 Registered recipients

(1) Who, as a registered recipient (Section 6 (1), first sentence, point 1 of the Law), does not only wish to receive beer under suspension of taxation on an occasional basis, has the permission in advance to the competent main customs office (§ 4 (2)) according to officially prescribed conditions. to apply for a form. The application shall be accompanied by a duplicate copy:
1.
a current register of companies registered or entered in the trade or cooperative register,
2.
a map of the location of the requested receiving place in the holding, indicating the address,
3.
a presentation of the bookkeeping on the reception and the whereabout of the beer,
4.
A list of the control classes of the beers to be included in the operation.
(2) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected thereby. (3) The main customs office responsible shall grant the licence as a registered consignee in writing under the right of revocation. With the permission of the Federal Ministry of Finance, an excise tax number will be issued for each receiving location. Prior to the granting of the permit, security shall be provided for the tax in accordance with Section 6 (2) sentence 3 of the Act. The second sentence of Article 6 (1) shall apply accordingly. Permission may be limited to a limited period. (4) The competent main customs office may, if tax concerns are not affected by this, at the request of the registered consignee subject to withdrawal, allow beer to be considered as being in the holding of the tax. as soon as it has acquired it in the tax territory. (5) The registered recipient has a Belegheft as well as records of the beer taken up into his holding. The main customs office responsible may make arrangements for this purpose. The received beer shall be recorded immediately by the registered consignee. (6) If the conditions are changed, § 7 shall apply and for the deletion and continued existence of the permission § 8 shall apply mutagenically. (7) Who as a registered recipient in the Individual case (Section 6 (1) sentence 1 (2) of the Law) wants to receive beer under tax suspension, has the permission in advance to the competent main customs office (§ 4 paragraph 2) with indication of quantity and tax class of the beer as well as the consignor of the beer in the form of an officially prescribed form. The main customs office responsible (Section 4 (2)) may request further information and records of the beer received if it appears necessary to secure the tax revenue or to ensure tax supervision. For the purpose of authorization, the provisions of the first and second sentences of paragraph 3 shall apply in accordance with the proviso that the permit shall be limited to the quantity requested, to the consignor and to a transport and to a specified period. Prior to the granting of the permit, security shall be provided for the tax in accordance with Section 6 (2) sentence 3 of the Act. Paragraph 4 shall apply accordingly.

Section 5
On § 7 of the Law

Unofficial table of contents

§ 14 Registered consignor

(1) Anyone wishing to send beer from the place of importation under tax suspension as a registered consignor (Section 7 (1) of the Law) has the permission to apply in advance to the competent main customs office (Section 4 (2)) in accordance with officially prescribed form. The application shall be accompanied by a duplicate copy:
1.
a current register of companies registered or entered in the trade or cooperative register,
2.
a list of places of import at the entrance of the beer from third countries and third countries (Section 3 (9) of the Law);
3.
a presentation of the records of the shipment and the whereabout of the beer.
(2) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected thereby. (3) The main customs office responsible shall grant the licence as a registered consignor in writing under the right of revocation. With the permission of the Federal Ministry of Finance for the registered consignor, an excise tax number will be issued. In the case of carriage to other Member States or other Member States, security shall be provided for the tax in accordance with the third sentence of Section 7 (2) of the Law prior to the granting of the permit. Permission may be granted for a limited period of time. (4) The permit as a registered consignor shall not apply to the places of importation where beer in accordance with Articles 263 to 267 of the Code-Implementing Regulation or from a customs warehouse of type D in the sense of the Article 525 (2) (a) of the Code of Customs Code-Implementing Regulation is released for free circulation. Exceptions are the cases in which the main customs office examines the release of the beer for free circulation and explains to the person concerned. (5) The registered consignor has a belegheft as well as records of the beer. beating beer. The main customs office responsible may make arrangements for this purpose. The beer transported must be recorded without delay by the registered consignor. (6) If the conditions are changed, § 7 applies and for the deletion and continued existence of the permission § 8 shall apply accordingly.

Section 6
§ § 8 and 28 (1) of the Act

Unofficial table of contents

§ 15 beneficiary, issue of the exemption certificate

(1) A beneficiary who wishes to receive beer under suspension of excise duty shall have a certificate of exemption provided for in Commission Regulation (EC) No 31/96 of 10 January 1996 on the certificate of excise duty exemption from the date of commencement of the transport operation 1. 11), as amended in each case, in conjunction with Article 13 of the System Directive, in three copies, and to submit it to the relevant main customs office for confirmation in box 6. The beneficiary shall, as a consignor or the registered consignor, hand out the first and second copy, accompanied by the endorsement of the competent principal customs office, to the holder of the tax warehouse. The third copy shall remain with the competent main customs office. After the beer has been taken over, the second copy of the exemption certificate remains with the beneficiary. The beer must be obtained immediately after the confirmation in accordance with the first sentence. (2) The main customs office for the benefit of the beneficiary is the beneficiary.
1.
in accordance with Article 8 (1) (1) (1) to (3) of the Act, the principal customs office, which is responsible for the location of the official procurement authority or the organization of the foreign armed forces which is entitled to issue the order,
2.
in accordance with Article 8 (1) (4) of the Act, the main customs office responsible for the monitoring of the quotas and reference quantities of diplomats or consular goods,
3.
in accordance with Section 8 (1) (5) of the Act, the main customs office, which is responsible for the location of the international body.
(3) The confirmation referred to in the first sentence of paragraph 1 in box 6 of the exemption certificate shall be waited if a foreign force receives beer under suspension of excise duty within the meaning of Section 8 (1) (1) of the Act. (4) If beer under tax suspension is received by a foreign force from tax warehouses in the tax territory or by registered consignors from the place of importation in the tax territory, the in place of the exemption certificate, a settlement note in accordance with section 73 (1) (1) of the VAT implementing regulation is used. (5) For the conditions for the tax exemption of beer, which is carried out by diplomats and consular missions , § 17 of the Customs Regulation shall apply in conjunction with the , in accordance with administrative provisions.

Section 7
To § § 9 to 12 of the Act

Unofficial table of contents

Section 16 Participation in the computerised transport and control system

The Federal Ministry of Finance shall, by means of a procedural instruction, determine the conditions and conditions under which persons who use the electronic administrative document for carriage under suspension of taxation shall be subject to the customs authorities ' customs authorities electronic communications via the computerised transport and control system (Article 9 (1) of the Law). In order to be able to exchange messages electronically in this way, the prior application shall be required in the case of a body known by the Federal Ministry of Finance in the procedure instruction. The procedural instruction is published by the Federal Ministry of Finance on the Internet at www.zoll.de. The persons referred to in the first sentence and their IT service providers shall be obliged to comply with the conditions and conditions laid down in the procedural instruction. Unofficial table of contents

§ 17 Creating an electronic administrative document, carrying out an expression

(1) Should beer be transported under suspension of excise duty from a tax warehouse in the tax territory or from the place of importation in the tax area
1.
to a tax warehouse in the tax territory or to a beneficiary in the tax territory,
2.
to a tax warehouse, to the establishment of a registered consignee or to a beneficiary in another Member State, or
3.
to a place where the beer leaves the excise territory of the European Community,
the tax warehousekeeper, as a consignor or the registered consignor, shall, before the commencement of transport using the computerised transport and control system, submit the draft electronic administrative document to the competent main customs office in accordance with to transmit officially prescribed data sets. The draft shall indicate the root wort content of the beer in degrees Plato and, where appropriate, in accordance with the requirements of the Member State of destination, in addition to the alcoholic strength by volume at 20 degrees Celsius. (2) The main customs office responsible shall automatically verify the information contained in the draft electronic administrative document. In the case of carriage from the place of importation, a comparison shall be made with the customs declaration. In the absence of any complaints, the draft electronic administrative document shall be accompanied by a clear reference code and transmitted to the consignor as an electronic administrative document. Complaints shall be communicated to the consignor. (3) During transport, the carrier shall carry out an expression of the electronic administrative document transmitted by the competent main customs office. Instead of the printed electronic administrative document, a commercial document may be carried along if it contains the same data or from which the unique reference code indicates. In the case of the transport of beer from other Member States, the provisions of sentences 1 and 2 shall apply. (4) The consignor shall, at the request of the competent principal customs office, preside over the beer without modification. In so doing, the main customs office may order closure measures. (5) If, in the case referred to in the first sentence of paragraph 1, the recipient is a tax warehousekeeper, the principal customs office responsible for the latter shall forward the electronic administrative document to him. This shall also apply to transport operations carried out via another Member State. An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded by the competent main customs office to the recipient in the tax territory if he or she is a tax warehouse owner or registered recipient. Unofficial table of contents

Section 18 Co-operation of the exemption certificate

In the case of beer being transported under suspension of taxation to beneficiaries, the carrier has, during transport, confirmed a copy issued to the consignor in accordance with Article 15 (1), second sentence, or one of the competent authorities of another Member State. The second copy of the exemption certificate shall be carried out. The consignor takes the first copy to his recordings. Unofficial table of contents

§ 19 Type and amount of the security

(1) The security of carriage of beer under suspension of taxation may be carried out for several procedures as a comprehensive guarantee or for each procedure individually as a single guarantee or as a cash guarantee. (2) Security as a comprehensive guarantee or individual guarantee shall be provided by a self-indebted guarantee of a suitable tax guarantor in accordance with section 244 of the tax code. The guarantee shall be provided in a document in the form of an officially prescribed form at the main customs office responsible for the shipper. (3) The main customs office responsible shall determine the amount of the guarantee sum and the amount of the cash security, in particular: taking into account the tax which would result from the release of the beer in tax-free circulation in the tax area. The appropriateness of the guarantee is to be reviewed regularly in the case of the comprehensive guarantee. Unofficial table of contents

Section 20 Annullation of the electronic administrative document

(1) The consignor may cancel the electronic administrative document as long as the carriage of the beer has not yet commenced. (2) In order to cancel the electronic administrative document, the tax warehouse owner shall be the consignor or the registered consignor to the responsible main customs office, using the computerised transport and control system, to submit the draft electronic cancellation message in accordance with the officially prescribed data record. (3) The competent authority The main customs office automatically checks the information contained in the cancellation message. If there are no complaints, this will be communicated to the consignor, stating the date and time of the examination. Complaints are also reported to the consignor. (4) An electronic administrative document for the carriage of beer under suspension of taxation has been cancelled, which was intended for a recipient in the tax territory who either had a The tax warehouse owner or a registered consignee shall forward the incoming cancellation message to the main customs office responsible for the recipient. Unofficial table of contents

Section 21 Amendment of the place of destination when using the electronic administrative document

(1) During the carriage of the beer under suspension of tax, the tax warehouse owner may, as a consignor or the registered consignor, change the place of destination and specify a different permissible destination (§ 10 (1), § 11 (1) (1)). Section 12 (1) of the Act). The first sentence shall also apply to beer which is not accepted or taken over by the consignee or is not carried out. (2) In order to change the place of destination, the tax warehouse owner as a consignor or the registered consignor has the competent main customs office under Use of the computerised transport and control system to submit the draft of the electronic change notification in accordance with the officially prescribed data record. (3) The main customs office responsible shall automatically check the information in the draft of the data set. electronic change message. If there are no complaints, the draft change report shall be assigned a sequential number of minutes and shall be forwarded to the consignor in the form of an amendment to the original electronic administrative document. Complaints shall be communicated to the consignor. (4) If an update of an electronic administrative document has been made to the addressee indicated therein, the addressee shall either be a tax warehousekeeper in the tax territory or a registered consignee in the (5) If the recipient indicated in the electronic administrative document changes, the original recipient, who shall either be the recipient of the electronic administrative document, shall be responsible for the a tax warehousekeeper in the tax territory or a registered (6) If, by updating an electronic administrative document, the tax warehouse of the recipient is changed, the recipient shall be informed of the need for a notification of the tax. the main customs office responsible for the beneficiary shall forward the notification to the addressee. Unofficial table of contents

Section 22 Entry and export declarations in connection with the use of the electronic administrative document, line business

(1) After the beer has been added, including subsets, at a place of destination, referred to in Article 10 (1) (1) and (11) (1) (2) (a) and (b) of the Act, the consignee shall have the competent principal customs office using the Computerised transport and control systems shall, without delay and no later than five working days after the end of transport, transmit an initial notification in accordance with the officially prescribed data record. In order to avoid unreasonable hardship, the main customs office responsible may, at the request of the consignee, extend the period after sentence 1. (2) The main customs office in charge shall automatically check the information in the initial notification. If there are no complaints, this will be communicated to the recipient. If there are complaints, this will also be communicated to the recipient. The main customs office responsible for the consignor shall transmit the input message if it is a tax warehouse owner in the tax territory or a registered consignor in the tax territory. An initial notification, which has been forwarded by the competent authorities of another Member State, shall be forwarded to the consignor in the tax territory by the main customs office responsible for him. (3) If the beneficiary is a beneficiary, he shall inform the consignor. the main customs office responsible for taking over the beer, including subsets, the data required for the receipt of the notification referred to in paragraph 1, and a copy of the copy of the exemption certificate available to him within the , shall be submitted in writing. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. (4) The consignee shall, at the request of the competent principal customs office, have the beer unchanged. (5) In the cases of § 12 of the Act, the main customs office shall be established on the basis of the customs duties of the customs office of exit from the customs office of exit , an export declaration confirming that the beer has left the excise territory of the European Community. This also applies to the export of subsets. The main customs office in charge transfers the export declaration to the tax warehouse owner as a consignor in the tax territory or to the registered consignor in the tax territory. Export declarations sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the competent principal customs office. (6) Without prejudice to § 30, the entry notification referred to in paragraph 1 shall apply. or the export declaration referred to in paragraph 5 as proof that the carriage of the beer has been completed. The export declaration shall not be regarded as proof if it is subsequently established that the beer has not left the excise territory of the European Community. (7) If the consignee is subject to the carriage of beer under the suspension of excise duty, Tax warehousekeepers in the tax area who carry the beer under suspension of taxation into another tax warehouse in the tax territory or in the operation of a user (Article 23a (1) of the Law) in the tax territory, the main customs office responsible may apply to Request under the right of revocation permit the beer to be in its tax warehouse and at the same time as soon as the recipient has acquired the beer in the tax territory. The rules relating to carriage under suspension of excise duty shall remain unaffected. Unofficial table of contents

Section 23 Transport in special cases in the tax area

(1) In the case of carriage of beer under a tax suspension between tax warehouses of a tax warehouse owner in the tax territory or, where the tax warehousekeeper is at the same time registered consignor, between places of import in the tax territory and the Tax warehouses of this tax warehouse owner in the tax territory may, at the request of the tax warehouse owner, allow other appropriate procedures to be used instead of the electronic management document procedure, if tax concerns do not (2) In the case of frequent and regular transport of beer under Tax suspension for the supply as a ship, aircraft and travel requirement in accordance with Article 27 of the Customs Regulation may, in cases where a customs export procedure is carried out in accordance with Article 786 of the Customs Code implementing regulation, the competent authority The main customs office at the request of the tax warehouse holder shall allow the draft of a combined beer for the beer delivered in a calendar month, up to the tenth day after the end of the calendar month in which the carriage has commenced electronic administrative document, where:
1.
the tax warehouse holder has been granted the procedure provided for in Article 285a (1a) of the Customs Code implementing Regulation;
2.
the transport is carried out exclusively in the tax territory; and
3.
the individual transport operations of a delivery note or a corresponding commercial document with the clearly visible inscription
" Untaxed Beer for Bevoring
of ships and aircraft "
shall be accompanied.
§ § 17 and 22 shall apply for the preparation of the draft combined electronic administrative document and the export declaration. (3) For promotions referred to in paragraph 2 which have been started before 1 July 2012, the draft of the combined electronic administrative document and the export declaration shall be replaced by a summary accompanying document shall be used for the purposes of the electronic management document. In order to create the combined accompanying document, the first sentence of Article 24 (1) and the first sentence of the first sentence of paragraph 2 shall apply mutatily. The consignor shall submit to the principal customs office the second to fourth copy of the accompanying accompanying document up to the tenth day after the end of the calendar month in which the transport has commenced. The main customs office shall, on the basis of the customs declaration submitted in accordance with the procedure referred to in Article 285a (1a) of the Code-Implementing Regulation, or any existing confirmation, certifies the correct termination of the customs declaration. Transport as well as the conformity of the three copies with a visa on the third copy (return note). The confirmed return note shall be returned from the main customs office to the consignor, who shall take it as proof of his records. The second and fourth outbreaks remain at the main customs office. Unofficial table of contents

Section 24 Transport in the tax territory of users of users

(1) In the case of carriage of beer under suspension of excise duty in establishments of users (Article 23a (1) of the Law), the holder of the tax warehousekeeper shall be the consignor from his tax warehouse in the tax territory or the registered consignor from the place of importation in the territory of the Tax territory to use the accompanying document. Instead of the accompanying document, the consignor may use a trade document which has all the information contained in the accompanying document. He has the commercial document with the inscription

" Accompanying document for
the movement of excise duties
Goods under tax suspension "

(2) The consignor has to produce the document in four copies. He has the first copy to take his records. The carrier of the beer has to carry the copies two to four during transport. (3) The user has to take the second copy as proof to his records and the main customs office responsible (§ 4 paragraph 2) immediately the to be provided with a third and fourth copy which has been endorsed by the Commission. This confirms the conformity of the two copies and the receiving authorization on the third copy (return note). The confirmed return note shall be returned to the consignor by the user no later than two weeks after the receipt of the beer. In order to simplify the procedure, the main customs office responsible for the consignor (Section 4 (2)) may, at the request of the consignor, allow the consignor to replace the accompanying document in accordance with the provisions of the following: (1) For the beer delivered to the same user in one calendar month, a collective declaration in triplicate, indicating the number of delivery notes and the quantities of beer after tax leave to the user, up to the seventh working day of the the following month, when the individual consignments are sent by a delivery note with the following month: clearly visible inscription

"Untaxed Beer"

shall be accompanied. The user shall make the initial copy of his records and shall immediately submit the second and third copy of the document to the main customs office responsible for the initial copy. The main customs office in charge confirms the conformity of the two copies and the receiving authorization by stamp imprint on the second copy. The user has to return the confirmed collective declaration to the consignor as a return note no later than two weeks after the month of dispatch. The consignor has to take the resent collection to his records. The main customs office responsible for the consignor may allow further simplifications of the procedure if tax concerns are not affected thereby. (5) The main customs office responsible for the consignor may, on request, in appropriate cases, insofar as this is not the case. the simplification of the procedure and the fact that tax concerns do not appear at risk, in particular allowing delivery notes or invoices to be used instead of the document referred to in paragraph 1. The consignor has this with the inscription

" Delivery Slip/Invoice for the
Transport of excisable persons
Goods under tax suspension in the tax area "

(6) The consignor and the user shall, at the request of the competent principal customs office, have the beer unchanged. The main customs office responsible may arrange for closure measures for beer to be sent. Unofficial table of contents

§ 25 Start of a carriage in the default procedure

(1) If the computerised transport and control system is not available, the tax warehouse holder as a consignor or the registered consignor may, by way of derogation from § 17, only start a carriage of beer under suspension of excise duty, if a (2) The consignor has, before the start of the first transport operation, the main customs office in question, in appropriate written form, on the failure of the EDP-based transport and control systems. Information is not required if it is a failure caused by the customs administration. (3) The consignor has to produce the failure document in three copies. He has the first copy to take his records. He shall forward the second copy without delay to the main customs office responsible for it. The carrier of the beer must carry out the third copy during transport. (4) At the request of the main customs office, the consignor has to show any promotion in the failure procedure before the beginning. In addition, the consignor, at the request of the main customs office responsible, shall submit the second copy of the failure document prior to the commencement of a transport operation. Section 17 (4) shall apply. (5) If the computerised transport and control system is available again, the consignor shall immediately, for all promotions carried out in the failure procedure, have the competent principal customs office, using the Computerised transport and control systems shall forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and which shall indicate the use of the failure procedure. § 17 (2) and (5) shall apply accordingly. (6) The failure procedure shall apply until the electronic administrative document has been forwarded by the responsible main customs office. After the transmission, the electronic administrative document shall replace the failure document. (7) The unique reference code transmitted with the electronic administrative document shall be sent by the consignor on the first copy of the document. To enter the failure document in the field provided for this purpose. If the carriage has not yet been completed, the reference code shall be communicated to the carrier of the beer and shall be entered by the carrier on the third copy of the failure document in the field provided for this purpose if it does not express an expression of the electronic Administrative document. The third copy of the failure document, which is provided with the reference code, shall be deemed to be a document within the meaning of § 17 (3) sentence 1. Section 22 shall apply to the entry and export declarations. Unofficial table of contents

§ 26 Cancellation in the default procedure

(1) If the computerised transport and control system is not available, the tax warehousekeeper may, as a consignor or the registered consignor, by way of derogation from § 20 or the failure document, be officially certified according to official cancelling the pre-printed form (cancellation document), as long as the beer has not yet been transported. (2) The consignor has to produce the cancellation document in two copies. He has the first copy to take his records. By means of the second copy, he shall immediately inform the main customs office responsible for him. (3) If the computerised transport and control system is available again, the electronic administrative document shall be available to the consignor. It shall forward the draft electronic cancellation notification in accordance with section 20 (2) without delay to the competent main customs office, using the computerised transport and control system. Section 20 (3) and (4) shall apply accordingly. Unofficial table of contents

Section 27 Change of destination in the default procedure

(1) If the computerised transport and control system is not available, the tax warehouse owner may, as a consignor or the registered consignor, the place of destination during the carriage of the beer by way of derogation from § 21. change the prescribed form (change document). The first sentence shall also apply to beer which is not taken up or taken over by the consignee or is not carried out. (2) The consignor has to produce the change document in two copies. He has the first copy to take his records. He shall forward the second copy without delay to the competent main customs office. He shall immediately inform the carrier of the changed information in the electronic administrative document or the failure document. The carrier shall immediately note the information on the back of the document which has been carried out if the document has not been forwarded to it. (3) The computerised transport and control system shall be available again, the Consignor for all changes of the place of destination carried out in the failure procedure to the competent main customs office without delay, using the computerised transport and control system, to draft an electronic change notification in accordance with § 21 (2), which shall provide the same data as the amending document . The provisions of Article 21 (3) to (6) shall apply. (4) For information on the failure of the computerised transport and control system, the obligation to notify each change of destination and the transmission of the second copy of the Change document shall apply mutas to § 25 (2) and 4 (1) and (2). Unofficial table of contents

Section 28 Entry and export declarations in the failure procedure

(1) If the consignee is unable to transmit the initial notification under Article 22 (1) after the termination of a carriage under suspension of excise duty within the time limit laid down there, the computerised transport and control system shall not be available for the purpose of: or if the electronic administrative document or the amending report has not been forwarded to him in accordance with Article 21 (6), he shall submit to the principal customs office responsible for him an entry document in accordance with officially prescribed form, with which he or she shall Reception of the beer confirmed. The deadline for submission of the entry document and its extension shall be § 22 (1). (2) The addressee shall make the entry document in three copies. The main customs office responsible for it confirms the three copies and returns the first copy to the recipient. The recipient has to take this confirmed first copy to his records. If the receipt is not sent by the consignee within the time limit referred to in Article 22 (1), the main customs office responsible for the consignee shall send the second copy of the entry document to the consignor responsible for the consignor. The main customs office, which forwards it to the consignor. The entry documents sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the main customs office responsible for him. (3) If the control system is available again and the electronic administrative document or the notification in accordance with § 21 (5) or (6) is available to the recipient, the recipient has immediately submitted to the competent main customs office for the Input document using the computerised transport and control system To be notified in accordance with Article 22 (1), which shall contain the same data as the entry document referred to in paragraph 1. Section 22 (2) shall apply. (4) After the termination of a carriage of beer under suspension of excise duty, the export declaration in accordance with Article 22 (5) cannot be drawn up, either because the computerised transport and control system is not the subject of the If the electronic administrative document has not been transmitted, the main customs office shall draw up an export document certifies that the beer has left the European Community's excise duty area. This also applies to the export of subsets. The main customs office shall send a copy of this export document to the consignor if the beer has been sent out of the tax territory. In cases where a corresponding export document has been sent by the competent authorities of another Member State, the main customs office responsible shall send a copy to the consignor. (5) The computerised transport and transport system shall be Once again available and the electronic administrative document is available, the main customs office responsible shall draw up an export declaration in accordance with § 22 (5) sentence 1. Section 22, paragraph 5, sentences 2 and 3 shall apply accordingly. Unofficial table of contents

Section 29 Replacement certificates for the termination of transport

If there is no proof in accordance with Article 22 (6), the main customs office responsible for the addressee or the main customs office in whose district the customs office of exit is located shall confirm in the cases in which no entry or export declaration pursuant to § 28 , the termination of the carriage under suspension of excise duty if it is sufficiently substantiated that the beer has reached the designated destination or has left the European Community's excise duty area (replacement certificate). A sufficient document within the meaning of the first sentence shall apply, in particular, to a document presented by the consignee, which shall contain the same information as the receipt and in which it confirms the receipt of the beer.

Section 8
§ § 13 and 14 (3) of the Act

Unofficial table of contents

Section 30 Irregularities during transport under suspension of taxation

(1) If the consignee in the tax territory has determined quantity deviations, the main customs office responsible shall check whether taxes are to be levied. In general, there may be a loss of up to 0.5% as irretrievably lost due to the nature of the beer, provided that it is not beer in barrels, containers, bottles, cans or other pre-packed containers. (2) In the cases of § 24, the return receipt shall not be received by the consignor within two months, this shall be notified immediately by the tax warehouse owner as a consignor or by the registered consignor to the competent main customs office (§ 4 paragraph 2). (3) Beer during transport due to unforeseeable events or force majeure has been completely destroyed or irretrievably lost, the carrier shall immediately notify the principal customs office of this, and shall prove it by appropriate documentation.

Section 9
To § § 14 and 15 of the Act

Unofficial table of contents

§ 31 Tax declaration, tax declaration

(1) Tax returns pursuant to the first sentence of § 15 (1) of the Act shall be submitted to the main customs office in Stuttgart after the form has been officially prescribed. The main customs office of Stuttgart may authorise the delivery of tax returns, which have been created by data processing systems, if they correspond to the official form in terms of content and in the order in which they are given. It may allow for a calendar year of combined tax returns (annual tax returns) and grant annual tax notices, provided that they do not exceed 120 euros and tax concerns are not affected. § 15 (1) of the Act shall apply for the submission of the annual tax return and the payment of the tax, subject to the proviso that the tax incurred in the calendar year shall be notified by 7 January of the following year and shall be valid until 20 January of this year. is due. Registered recipients on a case-by-case basis (Section 13 (7)) have the tax return to the competent main customs office (§ 4 paragraph 2) after officially prescribed form. (2) The tax for beer subject to a reduced tax rate shall be submitted in the for the current calendar year following the annual production of the previous year. If a brewery owner starts the production of beer for the first time, the indicated foreseeable annual production (Section 4 (4)) shall be used for the provisional duty fixing. After the end of the calendar year, the tax shall be finalised on the basis of the annual production of the brewery in the calendar year concerned. If a change of dependence or independence in accordance with § 2 (3) of the Act does not occur at the beginning of a calendar year in the case of breweries, it shall be tax-deductible only at the beginning of the following calendar year. (3) The calendar year of beer from a foreign brewery for the purpose of taxing at a reduced rate in accordance with Article 2 (2) of the Law shall be required to submit with the tax declaration appropriate documents, from which the bases for the application of the reduced tax rate. (4) Tax debtors who have expired in the past In the case of beer from third countries, third countries or other Member States, provisionally taxed beer from third countries, third countries or other Member States, shall have an official certificate of the To present the previous year's production of the foreign brewery. In the case of non-submission, the rule tax rate shall be applied. (5) Tax applications pursuant to § 15 (2) of the Act shall be issued in accordance with the officially prescribed form.

Section 10
On § 156 (1) of the Tax Code

Unofficial table of contents

Section 32 Small amount regulation

A notified or fixed tax shall be fixed, amended or corrected by the competent main customs office only if the deviation from the declared or fixed tax is at least 10 euros.

Section 11
On § 18 of the Law

Unofficial table of contents

Section 33 Registration of beer

In the cases of Article 18 (3) of the Act, beer from third countries and third countries must be notified under the customs legislation with the essential characteristics for taxation and according to the tax rate. The declaration of tax shall be lodged in the customs declaration or in the form of a pre-written form.

Section 12
On § 19 of the Law

Unofficial table of contents

Section 34 Transport for private purposes

If more than 110 litres of beer are transported to the tax territory for private purposes pursuant to Section 19 of the Act, it is presumed that the beer is transported to the tax territory for commercial purposes (Section 20 of the Act).

Section 13
On § 20 of the Law

Unofficial table of contents

Section 35 Promotions for commercial purposes

(1) If beer from the tax-free circulation of another Member State is intended for commercial purposes in the area of taxation, it must be held or used for the first time in advance to the competent main customs office (Section 4 (2)). to indicate the essential characteristics (quantity, tax category) and to provide security for the tax in accordance with Article 20 (4) of the Act, stating the essential characteristics of the taxation. § 31 (1) sentence 4 shall apply accordingly for the tax declaration. At the request of the main customs office responsible, the further information to be provided shall be provided to keep records of the beer ' s relationship and to show it unchanged if this is necessary in order to secure the tax revenue or to the (2) Anyone who does not only occasionally obtain beer from the tax-free movement of another Member State for commercial purposes in the tax area, while simplifying the procedure in accordance with § 20 (5) sentence 3 of the law, it has to do so in advance to the competent main customs office (§ 4 (2)) to be applied for in the form of an officially prescribed form. For the purpose of admission to this procedure, the safety performance, the document and the records of the beer in question, the obligation to notify in the event of a change in the declared operating conditions and the tax declaration, the rules applicable to: registered recipients in § 13 (3) sentence 1, 3 and 4, paragraphs 5 and 6, as well as § 31 (1) sentence 4. (3) If beer is transported to the tax territory in accordance with the first sentence of paragraph 1 and the second sentence of paragraph 2, the carrier shall have the second and third copy of the to accompany the simplified accompanying document during transport. (4) The person referred to Paragraph 1 shall submit the second and third copy of the simplified accompanying document, accompanied by its acknowledgement of receipt, to the main customs office responsible for the purpose of the tax declaration. Upon request, the main customs office responsible shall confirm the registration or payment of the tax. Unofficial table of contents

Section 36 The transit of beer under the free circulation of another Member State

If beer is transported through the tax territory pursuant to Section 20 (2), second sentence, point 1 of the Act, § 35 (3) shall apply mutatily.

Section 14
On § 21 of the Law

Unofficial table of contents

§ 37 Shipment Trade, Representative

(1) The mail order retailer shall submit the notification in accordance with the first sentence of section 21 (4) of the Act in accordance with officially prescribed form. (2) The agent of the mail-order dealer has the application for permission before commenced his activity in accordance with Article 21 (4) sentence 3 of the law of the competent main customs office (Section 4 (2)) in accordance with the officially prescribed form. The application shall be accompanied by a current register statement in duplicate in the case of undertakings entered or entered in the register of trade or cooperatives. At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to secure the tax revenue or to the tax supervisor. (3) The main customs office responsible shall give the representative of the Mail order dealer in writing under the right of revocation, if the authorized agent has provided security for the deliveries in the individual case or in the case of not only occasional deliveries in accordance with § 21 paragraph 5 sentence 4 of the law for the presumably during one month of tax. § 8, for the security benefit pursuant to Section 21 (5) sentence 4 of the Act, § 6 (1) sentence 2 shall apply for the deletion and the continued existence of the permission. Permission may be granted for a limited period of time. (4) The commissioner has to lead a Belegheft. The main customs office responsible may make arrangements for this as well as for the records and the advertisements in accordance with Section 21 (4) sentence 5 of the Act. The Officer is obliged to notify the relevant main customs office of any changes in the circumstances in question without delay. (5) The tax declaration pursuant to § 21 (5) sentence 2 and 6 of the law is in accordance with § 31 (5) of the Act. ,

Section 15
On § 22 of the Law

Unofficial table of contents

Section 38 Irregularities during the carriage of beer of non-taxable transport of other Member States

(1) If the beneficiary (Article 35 (1) or (2)) finds discrepanties in relation to the information in the simplified accompanying document, he shall immediately notify the main customs office of the person concerned in writing to the principal customs office responsible for the purpose. Section 30 (1) shall apply. (2) If beer has been completely destroyed or irretrievably lost during transport as a result of unforeseeable events or force majeure, the carrier shall immediately notify the principal customs office of such damage. (3) The tax declaration in accordance with § 22 (3) sentence 2 of the Act is to be submitted in accordance with § 31 (5).

Section 16
To § § 23 and 23a of the Act

Unofficial table of contents

Section 39 Application for permission to use tax-free use

(1) If you wish to use beer tax-free, you have the permission to apply to the relevant main customs office (Section 4 (2)) before the use of the form has been officially prescribed. The application shall be accompanied by a duplicate copy:
1.
a current register of companies registered or entered in the trade or cooperative register,
2.
a plan of the holding in which the requested warehouses and places of use of the beer are drawn up, indicating the addresses,
3.
a declaration of operation on the exact purpose and the manner of use.
In addition, pharmaceutical manufacturers have to prove their manufacturing authorization. (2) At the request of the competent main customs office, the applicant must provide further information when they are responsible for securing the tax revenue or for the purpose of securing the Tax supervision is required. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected by this. Unofficial table of contents

Section 39a Granting of permission, permission form

(1) The responsible main customs office shall give the user a written permission to use the beer in writing, subject to the right of revocation, and shall issue a permit certificate as proof of the eligibility of the beer on request. Permission may be granted for a limited period of time. Permission shall not be granted if the expected annual requirement for unprocessed beer is less than 75 hectolitres. (2) The user must immediately return the permit if the licence is granted or the tax-free Use is set. He shall immediately notify the competent principal customs office of the loss of the certificate of approval. (3) The certificate of approval shall be the holder of the tax warehouse or the registered consignor prior to the carriage of the beer into the operation of the user pursuant to § 10 paragraph (4) In the event of a change in the circumstances described above, § 7 shall apply, and § 8 shall apply for the purpose of erasing and continuing the authorization. Unofficial table of contents

§ 39b Belegheft, accounting

(1) The user shall have a Belegheft. The main customs office responsible may make arrangements for this purpose. (2) The user must keep a usage book in accordance with the officially prescribed form. The main customs office responsible may make arrangements for this purpose. On request, the user shall keep records. The main customs office responsible shall, at the request of the Commission, make operational records instead of the use book, if tax concerns are not affected thereby. § 9 (3) shall apply mutatily for the recording obligation. The main customs office in charge may, in exceptional cases, to the extent that tax matters do not conflict with this, waive the conduct of a usage book. Unofficial table of contents

§ 39c Storage, stocktaking

(1) The user shall be allowed to store the beer only in the notified places. The main customs office responsible may allow exceptions if tax concerns are not affected. It may require that notices should be issued in the storage rooms and in the rooms where the beer is used in a tax-free way, where the intended use is indicated and the tax consequences of an improper use of the beer are used. . § 10 shall apply for complete destruction, irretrievable loss and destruction. (2) The user has to store taxed and untaxed beer separately from each other. The user who wants to manufacture medicinal products from untaxed, untaxed beer and who wishes to use taxed beer in addition, must notify the main customs office in advance of this. He is obliged to keep records of the reference and use of the taxed beer. The responsible main customs office may make arrangements for this purpose. (3) To the extent that a usage book is conducted in accordance with § 39b (2) or other records are permitted in its place, the user shall include the stock once a year. § 11 shall apply accordingly. Unofficial table of contents

Section 39d levy of beer, improper use

(1) The competent main customs office may, upon request, authorise the user to issue beer in exceptional cases as part of his or her permit for tax-free use in tax warehouses or other users. The user shall give to the beer at the delivery commercial documents, which are accompanied by the inscription.
"Untaxed Beer"
(2) The tax declaration pursuant to § 23a (3) sentence 5 of the Act shall be lodged in accordance with the officially prescribed form of form. Unofficial table of contents

§ 40 Haustrunk

(1) In approved breweries, beer is exempt from tax, which is delivered as a domestic drink free of charge to workers who are involved in the procurement or treatment of raw materials intended for the production of beer, the production of the beer or its distribution from the brewery and the defeats on its invoice are directly or indirectly employed. (2) The brewery owner must prove, on the basis of the company's records, which persons in one month to the Reception of tax-free house punk was justified and which amounts of Haustrunking have been delivered free of charge. The main customs office responsible may allow the house strunk to be delivered from taxed beer stock at certain places outside the brewery, if there is a legitimate need for this. Unofficial table of contents

Section 41 Manufacture by house and hobby brewer

(1) Beer, which is produced by domestic and amateur brewers in their households exclusively for their own consumption and is not sold, shall be exempt from the tax up to a quantity of 2 hl per calendar year. Beer produced by domestic brewers in non-commercial communal brewers is considered to be produced in the households of the brewer. (2) Home and hobby brewers have the beginning of manufacture and the place of production to the responsible main customs office in advance. The display shall indicate the quantity of beer that is likely to be produced within a calendar year. The main customs office responsible may allow facilities to be made easier. (3) If the quantity referred to in paragraph 1 is exceeded, a tax declaration shall be lodged in accordance with the form of the form which has been officially prescribed.

Section 17
On § 24 of the Law

Unofficial table of contents

§ 42 Rückbier

(1) If a tax warehouse returns taxed beer back to the warehouse (Rückbier), the beer tax will be issued or refunded if the beer outside the tax warehouse has not been mixed with other substances. The decree or the refund must be applied for in the tax return according to § 31 per calendar month. (2) The tax warehouse owner has to enter the return bier with the quantity actually contained in the vessels in the beer tax book. The amount of the refund will be charged with a tax not yet paid. If the amount of the refund exceeds the tax, the difference shall be credited for later settlement or paid on request. (3) The main customs office in charge may, at the request of the tax warehouse owner, allow beer to be withdrawn from the tax warehouse. Tax warehouses have been removed, and taxed foreign beer are not treated as being brought into the tax warehouse, if this beer only gets on the depot or the parking places for vehicles and on the vehicles placed on the parking lot (4) The approval of the main customs office pursuant to Section 24 (1) sentence 2 of the law is to be granted only if the return to the original tax warehouse is not possible for economic reasons. (5) For the tax refund in accordance with § 24 (2) of the law, the minimum quantity shall be fixed at 10 hl per individual case.

Section 18
On § 25 of the Law

Unofficial table of contents

Section 43 Tax relief in the carriage of beer of non-taxable transport to other Member States

(1) The simplified accompanying document shall be prepared for the purpose of transporting beer to other Member States for commercial purposes, except in the case of mail-order trade. The carrier must carry out the second and third production during the transport of the beer. (2) Those who do not charge a tax relief in accordance with Article 25 (1) of the Law for taxed beer transported to other Member States not only occasionally in This has to be notified to the competent main customs office (§ 4 (2)) in accordance with the officially prescribed form. The display shall be accompanied in duplicate by a list of the type of beer and its root-wort content by degree Plato. Any changes to the circumstances described shall immediately indicate to the competent principal customs office the person entitled to discharge. (3) The person responsible for the discharge shall have a document and records of the carriage to other Member States , The main customs office responsible may make arrangements for this purpose. At the request of the competent main customs office, the person responsible for the discharge has to present the beer before the commencement of the journey. (4) The tax relief shall be applied for with a discharge declaration after officially prescribed form for the beer, which shall: has been carried out of the tax territory within a discharge section referred to in paragraph 5. The person entitled to discharge shall submit the notification to the competent main customs office until the tenth day of the second month following the discharge section, to include in it all the information necessary for the assessment of the tax relief, and to: Calculate the amount of the relief itself. In addition, the third party, confirmed by the beneficiary, must be provided with the simplified accompanying document, together with the proof of the tax of the other Member State. The official confirmation of the other Member State shall also be deemed to be proof of tax that the beer has been duly registered there. Furthermore, if he has not taxed the beer himself, the person entitled to discharge has, in the form of proof of taxation in the tax area (Article 25 (1), first sentence of the law), a confirmation of the manufacturer's tax or a confirmation of the tax to the competent main customs office. To present the tax debtor or other seller in accordance with the officially prescribed form. The period referred to in the second sentence may be extended by the main customs office on a case-by-case basis. (5) The discharge section shall comprise a quarterly calendar year. The main customs office in charge may, on request, shorten it to a calendar month or extend it until a calendar year. In addition, in individual cases the tax can be issued, reimbursed or reimbursed without delay. (6) If the person responsible for the relief has withdrawn the goods under the control of his tax warehouse, he has the discharge in the tax return according to § 31 (1) sentence 1. In this case, the discharge section shall be one calendar month. (7) The application for the remission or repayment of the tax in accordance with Article 25 (3) of the Act shall be filed with a declaration of discharge in accordance with the first sentence of paragraph 4 at the main customs office which shall be responsible for the Tax in accordance with § 22 (3) of the Act. The application shall be accompanied by proof of taxation in the other Member State.

Section 19
Section 212 (1) (8) of the Tax Code

Unofficial table of contents

Section 44 sampling in the context of tax supervision

Officials responsible for tax supervision may, for investigation purposes, be able to obtain from goods which are subject to or may be subject to a beer tax, as well as substances intended for the manufacture of such goods, and to the containment of such goods for investigation purposes. Take samples for free. A withdrawal confirmation shall be issued upon request. At the request of the competent main customs office, permission holders shall be provided with samples free of charge for investigation purposes.

Section 20
Article 28 (3) (a) of the Act

Unofficial table of contents

Section 45 Carriage of beer under tax free movement by another Member State

(1) The simplified accompanying document shall be completed by the person wishing to transport beer for commercial purposes to a recipient in the tax territory for commercial purposes by the territory of another Member State for commercial purposes. The consignor has indicated in box 3 of the simplified accompanying document
"Transit/beer of tax-free transport"
as well as to the address of the main customs office responsible (Section 4 (2)). The carrier of the beer has to carry the copies two and three of the simplified accompanying document during the transport. (2) The consignor has the first copy of the simplified accompanying document at the latest on the date of dispatch to the competent main customs office. . At the end of the journey, the consignee must confirm the receipt of the beer on the third copy of the simplified accompanying document and submit it to the main customs office responsible for the consignor. (3) Step during the transport in the territory of the Member State of transit, the carrier shall immediately inform the competent tax authority of the transit Member State and the main customs office responsible for the consignor. Article 13 (1) of the Act applies accordingly. (4) The main customs office may, at the request of the consignor and in consultation with the competent authority, be entitled to regularly transport beer under the tax-free movement of another Member State. The tax authority of the Member State of transit shall allow a simplified procedure without the simplified accompanying document. The main customs office shall prescribe the procedure and grant a permit under the right of revocation. A copy of this permit shall be forwarded to the competent tax authority of the transit Member State.

Section 21
On Section 28 (4) of the Law

Unofficial table of contents

§ 46 Electronic data transfer in the taxation procedure, General

(1) Data required for the taxation procedure may be transmitted by remote data transmission (electronic data transmission), as soon as the organisational and technical requirements for the customs administration are available. The electronic data transfer may be entrusted to third parties. (2) The Federal Ministry of Finance shall determine the details of the electronic data transmission in accordance with the first sentence of paragraph 1 by means of a procedural instruction issued by the Federal Ministry of Finance (www.zoll.de) In the case of electronic data transmission, the respective state of the art should be used in accordance with the relevant state of the art procedures, which are to ensure authenticity, confidentiality and Ensure integrity of the data. In the case of the use of generally accessible networks, encryption methods are to be used. (4) The obligations of the program manufacturers in accordance with § § 48 and 49 are exclusively of a public-law nature. Unofficial table of contents

§ 47 Interfaces

In the case of electronic data transmission, the interfaces designated for this purpose by the Federal Ministry of Finance are to be operated properly. The interfaces required for the transmission are made available via the Internet. Unofficial table of contents

Section 48 Requirements for the programmes

Programmes intended for the processing of data necessary for the taxation procedure shall, within the scope of the programme specified in the description of the programme, be the correct and complete processing of the data required for the management procedure. (2) The scope of the programme, as well as case designs in which the correct and complete collection, processing and transmission are exceptionally not possible (exclusion cases), shall be provided in the The program description should be pointed out at the highlighted location. Unofficial table of contents

Section 49 Examination of programmes

(1) Programmes intended for the processing of the data necessary for the taxation procedure shall be examined by the manufacturer before the first use and after each modification to see whether they meet the requirements laid down in § 48 (1). In this case, a protocol is to be drawn up for the last run of the test and a program listing to be stored for five years. The retention period in accordance with the second sentence shall begin at the end of the calendar year of the first use for data transmission. Electronic, magnetic and optical storage methods, which make it possible to restore the program version in paper form at any time, are equal to the programme listing. (2) The Federal Ministry of Finance The office (examination office) has the power to verify the programmes and documentation intended for the collection, processing or electronic transmission of the data. § 200 of the Tax Code applies accordingly. (3) The manufacturer or distributor of a defective program shall be required immediately for the repair or detachment of the program. To the extent that an immediate repair or detachment does not take place, the examination office is entitled to technically exclude the programs of the manufacturer from the electronic transmission according to § 46. The examining body is not obliged to examine the programmes. (4) If programmes are provided for under paragraph 1 for general distribution, the manufacturer must make available to the Examination Office, on request, samples for the purpose of the examination free of charge. Unofficial table of contents

§ 50 Liability

(1) The manufacturer of programs intended for the processing of the data required for the control procedure shall be liable, insofar as the data is due to a deliberate or grossly negligent breach of a duty pursuant to § § 48 and 49 are processed inaccurately or incompletely, thereby shortening taxes or gaining undue tax advantages, for the shortened tax or wrongfully received tax advantages. (2) Those who have to make the programs referred to in paragraph 1 Data transfer on behalf of the contract (§ 46 (1) sentence 2) shall be held liable, insofar as it is based on Incorrect or incomplete transmission of taxes is intentionally or grossly negligently shortened or unjustly tax advantages are obtained. Unofficial table of contents

§ 51 Authentication, data transfer on behalf of

(1) In the case of electronic data transmission, a qualified electronic signature is in principle necessary. A qualified electronic signature shall not be required if another secure procedure is used which authenticates the data transmitter (sender of the data) and the requirements specified in § 46 (3) to the Guarantee of the authenticity and integrity of the data in the same manner. (2) In the case of transmission on behalf (§ 46 (1) sentence 2), the third party shall immediately verify the data to the client in a readily verifiable form for the purpose of checking the data. To be made available. The client shall immediately check the data.

Section 22
On Section 381 (1) of the Tax Code

Unofficial table of contents

§ 52 Administrative Offences

(1) The administrative offence is in the meaning of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly
1.
against
a)
§ 7 (1) sentence 1 or sentence 3 or paragraph 2 sentence 1 or sentence 2, also in conjunction with § 13 paragraph 6, § 14 paragraph 6, § 35 paragraph 2 sentence 2 or § 39a paragraph 4,
b)
§ 8, paragraph 6, sentence 1, also in conjunction with Section 13 (6), § 14 (6), § 35 (2) sentence 2, § 37 (3) sentence 2 or § 39a paragraph 4,
c)
§ 11 (1) sentence 5, § 30 (2) or (3), § 35 (1) sentence 1, § 37 (4) sentence 3, § 38 (1) sentence 1, § 39a (2) sentence 2, or § 41 (2) sentence 1, or
d)
Section 25 (4) sentence 1, also in conjunction with Article 27 (4)
no indication, not correct, not reimbursed in the prescribed manner or not in good time,
2.
contrary to § 8 (5) sentence 2, even in conjunction with § 39a (4) or § 11 (1) sentence 1 or paragraph 3 sentence 2 or § 39d paragraph 2, a declaration or declaration not, not correct, not complete, not in the prescribed manner or not in good time,
3.
contrary to § 9 (1) sentence 1 or 2 sentence 1 or paragraph 3 sentence 1, § 13 (5) sentence 1 or 3, also in connection with § 35 paragraph 2 sentence 2, § 14 paragraph 5 sentence 1 or 3 or § 37 paragraph 4 sentence 1 or § 39b paragraph 1 sentence 1 or paragraph 2 sentence 1 a beleft, a book or a record does not, not correctly, does not lead in the prescribed manner or does not lead in time,
4.
contrary to § 17 (1) sentence 1, § 20 (2), § 21 (2), § 22 (1) sentence 1, also in conjunction with the first sentence of paragraph 3, § 25 (3) sentence 2 or paragraph 5 sentence 1, § 26 (3) sentence 1, § 27 (2) sentence 3 or subsection 3 sentence 1 or § 28 (3) sentence 1 no transmission, not correct, in the prescribed manner or not in good time,
5.
contrary to § 17 (3) sentence 1, also in connection with sentence 3, § 18 sentence 1, § 24 paragraph 2 sentence 3, § 25 paragraph 3 sentence 4 or § 35 paragraph 3, also in connection with § 36, an expression or a copy of a document or a certificate ,
6.
Contrary to § 17 (4) sentence 1, even in conjunction with Section 25 (4) sentence 3, § 22 (4), § 24 (6) sentence 1 or § 35 (1) sentence 3, the beer is not presented in full or in a timely manner,
7.
Contrary to § 24 (2) sentence 1, § 25 (3) sentence 1, § 26 (2) sentence 1, § 27 (2) sentence 1, or § 28 (2) sentence 1, a document does not, not correctly or not in the prescribed manner, be made out of a document,
8.
contrary to § 24 (3) sentence 1 or paragraph 4 sentence 2, § 25 (4) sentence 2, also in conjunction with § 27 paragraph 4, § 28 paragraph 1 sentence 1, § 35 paragraph 4 sentence 1 or § 45 paragraph 2 a document or a copy not, not right or not in time ,
9.
, contrary to the provisions of the third sentence of Article 24 (3) or the fourth sentence of paragraph 4 (4), a return note or a collective declaration shall not be returned in due time, or
10.
, contrary to § 25 (2) sentence 1, § 26 (2) sentence 3 or § 27 (2) sentence 4, an information is not provided, is not carried out correctly or not in good time, or
11.
, contrary to § 25 (7) sentence 1 or 2 or § 27 (2) sentence 5, an entry or endorsement shall not be made in time or not in the prescribed manner;
12.
Contrary to § 39a (2) sentence 1, a permit note shall not be returned or shall not be returned in time.
(2) In the sense of Section 381 (1) (2) of the Tax Code, who intentionally or recklessly is acting in a manner that is contrary to the law
1.
Contrary to § 24 (5), second sentence, a delivery note, invoice or document does not indicate in time or in the prescribed manner, or
2.
Contrary to Article 39d (1), second sentence, a commercial document does not, not correct or not, in the prescribed manner, or
3.
Contrary to § 45 (1) sentence 2, an indication is not provided, not correct, or not in the prescribed manner.

Section 23
Final provisions

Unofficial table of contents

Section 53 Transitional arrangements

For promotions
1.
of beer under suspension of excise duty, which has been started before 1 January 2011,
2.
of beer under tax suspension in the tax area, which have been started before 1 January 2012,
3.
of beer exported directly from the tax territory to third countries or third areas under suspension of excise duty and the transport of which has been started before 1 January 2012,
, this Regulation shall continue to apply in the version in force until 31 March 2010, unless the transport has been started with an electronic administrative document. As from 1 January 2011, Article 793c of the Customs Code implementing Regulation shall continue to apply for export formalities in the cases set out in point 3 of the first sentence of sentence 1, in the version in force until 31 December 2010.