Regulation On The Implementation Of The Biersteuergesetz

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, or Get a Day Pass for only USD$9.99.

Ordinance on the Implementation of the Beer Tax Act (BierStV)

Non-official table of contents

BierStV

Date of delivery: 05.10.2009

Full quote:

" Beer Tax Ordinance of 5. October 2009 (BGBl. 3262, 3319), as defined by Article 4 of the Regulation of 1 July 1994. July 2011 (BGBl. I p. 1308) "

:Modified by Art. 4 V v. 1.7.2011 I 1308

See Notes

Footnote

(+ + + Text evidence from: 1.4.2010 + + +)


The V was referred to as Article 4 of the V v. 5.10.2009 I 3262 decided 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 overview

section 1General
§ 1
2To § 2 of the law
§  2alcohol content, controllable
3To § § 4, 5 and 14 paragraph 3 of the law
§ 3Tax warehouse, requirements to the facility
§ 4Application for permission as Tax warehouse owner
§ 5Permission to be granted
§ 6 Security Performance
§ 7Change of circumstances
§ 8 Ererase and continued permission
§ 9Belegheft, Accounting
§ 10Full destruction, irretrievable loss and destruction
§ 11Inventory in the Tax warehouse
§ 12Beer stock in the tax
4To § 6 of the law
§ 13Registered
5To § 7 of the law
§ 14Registered consignor
6To § § 8 and 28 (1) of the law
§ 15Beneficiary, exemption from exemption
7To § § 9 to 12 of the law
§ 16Participation in the EDD-based transport and control system
§ 17 Create an electronic administrative document, carry out an expression
§ 18 Exemption certificate
§ 19Type and height of the security performance
§ 20 Annullation of the electronic administrative document
§ 21Change of destination using the electronic Administration document
§ 22Entry and export notification when using the electronic administrative document, line business
§ 23promotions in special cases control area
§ 24 promotions in the tax area in establishments of users
§ 25Beginning of a promotion in the failure procedure
§ 26Cancellation cancellation
§ 27Change of destination in the Outage
§ 28Reporting Entry and Export
§ 29 Replacement certificates for the termination of
8To § § 13 and 14 (3) of the law
§ 30irregularities during carriage under control
9To § § 14 and 15 of the law
§ 31Tax declaration, tax
10To § 156, paragraph 1, of the tax order
§ 32Small amount
11To § 18 of the law
§ 33Beer
12To § 19 of the
§ 34 Transport for private purposes
13To § 20 of the
§ 35 Promotions for commercial purposes
§ 36The transit of beer of the tax-free movement of another Member State
14To § 21 of the law
§ 37Shipment Trading, Officer
15To § 22 of the
§ 38irregularities during the Transport of beer of non-taxable transport of other Member
16To § § 23 and 23a of the
§ § § § § § § § § 23 and 39Application for tax-free use
§ 39agranting permission to use Permission certificate
§ 39bBelegheft, Accounting
§ 39c Storage, inventory
§ 39dDispensing of beer, misappropriated use
§ 40Haustrunk
§ 41Manufacture by home and hobby brewer
17To § 24 of the
§ 42Rückbier
18To § 25 of the law
§ 43Tax relief in the carriage of beer of tax-free movement to others Member States
19To section 212, paragraph 1, point 8, of the tax
§ 44 Sample sampling within the scope of tax
20To § 28 (3) (a) of the
§ 45 Carriage of tax-free beer by another Member State
21To Section 28, point 4 of the law
§ 46Electronic data transfer in the control procedure, general
§ 47 Interfaces
§ 48Programs Requirements
§ 49 Examination of the programs
§ 50Liability
§ 51 Authentication, data transfer on work order
22To § 381 paragraph 1 of the tax
§ 52 Administrative Offenses
23Final Provisions
§ 53 Transition

Section 1
General

Non-official Table of Contents

§ 1 Definitions

For the purpose of this Regulation,
1.
System Policy: Council Directive 2008 /118/EC of 16. on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12), as amended;
2.
EDP-based transport and control system: system, on the persons involved in transport operations under the supervision of the tax suspension, exchange electronic messages on movements of beer with the customs administration; the system is used to control these movements;
3.
electronic administrative document: draft of the electronic administrative document after officially prescribed record, which has a unique reference code
4.
accompanying document: accompanying administrative document after pre-written form;
5.
simplified accompanying document: the document referred to in Article 2 (1) or another document referred to in Article 2 (2) of Commission Regulation (EEC) No 3649/92 of 17 May 1992. A simplified accompanying document for the carriage of excisable products already in the free circulation of the Member State of departure (OJ L 327, 31.12.1992, p. 17), in conjunction with Article 34 of the System Directive;
6.
Customs office:
a)
for rail, mail, air or maritime transport beer the customs office responsible for the place where the beer of railway companies, postal services, air transport or shipping companies as part of a continuous transport contract for carriage with destination in a third country or territory,
b)
for any other or other than the circumstances referred to in point (a), beer transported by the last customs office prior to the exit of the goods from the excise duty area of the European Community;
7.
Method of failure: procedure applied at the beginning, during or after the end of the carriage of beer under suspension of excise duty , if the computerised transport and control system is not available;
8.
Customs Code-Implementing Regulation: Regulation (EEC) No 2454/93 Commission of 2 1 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, 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. 3);
9.
Brewery: any tax warehouse in which beer is produced and stored under the brewing process under the duty suspension system

Section 2
On § 2 of the Law

Non-official table of contents

§ 2 Alcohol content, controllable quantity

The controllable quantity is determined in the case of beer in pre-packed packages according to their filling quantity, and 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 according to the room content of the enclosure, if it can be accurately determined in another way and if the control concerns are not affected. name="BJNR331900009BJNG000300000 " />

Section 3
To § § 4, 5 and 14 Paragraph 3 of the Law

Non-official table of contents

§ 3 Tax warehouse, requirements for the establishment

(1) The tax warehouse (§ 4 of the law) covers the totality of the rooms belonging to each other, in which the facilities for the production, processing, handling and refilling of the rooms are as well as for the preparation and storage of beer for sale, 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 spaces, areas and fixed transport systems that connect the spaces together, as well as the areas adjacent thereto, are also part of the space, as far as these are used for operational purposes.(2) In a tax warehouse, beer under suspension of duty
1.
may be manufactured, processed or processed in order to be ready for sale, ready for sale and stored or
2.
temporarily stored by manufacturers, wholesalers or commercial warehors, ready for sale, and other, approved
tax warehouse is to be set up in such a way as to be able to monitor the production, working and processing as well as the whereabouts of the beer in the context of tax supervision.(4) Bottled Beer is to be stored in a clear way.(5) The main customs office responsible may, taking into account tax supervision matters, determine that
1.
certain rooms and areas of the company shall not be included in the
2.
individual rooms and areas in the same federal state or within a radius of up to 50 kilometres as temporary to the tax warehouse.
Non-tampering table of contents

§ 4 Application for permission as a tax warehouse owner

(1) The application for permission as a The owner of the tax warehouse according to § 5 of the Act is to be submitted to the competent main customs office in accordance with the officially prescribed form before the planned start of a tax warehouse. The application must be accompanied in duplicate:
1.
a current register of companies registered in the commercial or cooperative register, or ,
2.
The location plans of the premises of the tax warehouse requested, including the addresses and functions of the rooms, areas and Equipment,
3.
a declaration of operation describing the operations related to the production, processing and storage of the beer in the
(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 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 is responsible for the Appearance occurs.(3) The applicant, who claims reduced rates, shall disclose in the application its legal and economic dependencies from other breweries.(4) Breweries, which for the first time begin the production of beer, shall indicate in their application 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 ensure the security of the tax revenue or the supervision of 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 an extension of the permit in accordance with paragraphs 1, 3 and 5 in the appropriate application. Non-official table of contents

§ 5 Granting of permission

(1) The responsible principal customs office shall grant the permission in writing under the right of revocation. the admissible amount requested by the applicant. The rooms, areas and facilities of the tax 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 is not granted if beer is to be stored exclusively and
1.
the annual storage envelope (to-and depart) is likely to be less than 5 000 hectolitres (hl),
2.
the storage period for beer is less than 1.5 months on average per year.
(3) The main customs office responsible may Allow exceptions to paragraph 2 if
1.
the tax warehouse owner already operates a tax warehouse where beer is produced
2.
the tax warehouse of the untaxed delivery of beer,
3.
the beer in the tax warehouse sales ready (
)
the cases of Section 4 (6), the permission shall be extended. Paragraphs 1 to 3 shall remain unaffected. Non-official table of contents

§ 6 Security performance

(1) The amount of the security benefit is taken into account by the responsible main customs office. Article 5 (1) sentence 4 of the Act. The level of security shall be regularly reviewed and, where appropriate, adjusted.(2) If tax concerns are at risk, the competent main customs office may require security to the level of the tax value of the actual stock in the tax warehouse and the tax incurred, but not yet paid; § 221 of the tax code remains 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. Non-official table of contents

§ 7 Change of circumstances

(1) The tax warehouse owner has the main customs office in charge of the change in § 4 the circumstances presented in advance in writing. Changes in the spatial extent of the tax warehouse or warehouse or of the security 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 shall have the competent main customs office without delay.(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 the tax warehouse in writing beforehand. 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, in individual cases, take orders for this purpose 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 permission

(1) The permission in accordance with § 5 is deleted by
1.
Revocation,
2.
Fribar Run,
3.
renunciation of the tax warehouse owner,
4.
Disclaimer of opening of insolvency proceedings Mass,
5.
Transfer of the Company to third parties after the expiration of three months after submission,
6.
the death of the tax warehouse owner after the expiration of three months after the death,
7.
Resolution of the legal person or association of persons without legal personality, who has been granted permission
8.
Opening of insolvency proceedings concerning the assets of the Tax warehousekeepers after the expiration of three months after the relevant event,
9.
Company change in accordance with § 1 paragraph 1 of the Transformation Act after the expiration of three Months after the relevant event,
10.
Change of the Company or of the holder of a partnership or association of persons without legal personality, which shall: Transfer of the site to another place after the expiry of three months after the relevant event,
to the extent that the following paragraphs determine otherwise at the time of the deletion.(2) Share in the cases referred to in paragraph 1 (6) to (8) the heirs, the liquidators or the insolvency administrator in writing to the competent main customs office prior to the deletion of the permit, that the tax warehouse until its final transition to a other holders or until the settlement of the undertaking is continued, the authorization shall apply to the legal successor, the liquidators or the insolvency administrator, contrary to paragraph 1, by the end of a period of expiry of one of the competent main customs office the reasonable period to be determined. Paragraph 1 (1) shall remain unaffected.(3) In the cases described in paragraph 1 (5), (6), (9) and (10), apply for
1.
the new owner,
2.
the heirs,
3.
the owners of the new company,
4.
the owner of the company that has taken over the previous legal entity to which the permission before the transformation is related, or
5.
the owners of the company where the changes have occurred
a new permit, applies to the applicant's permission against paragraph 1 to on the stock of the decision on the application. Paragraph 1 (1) shall remain unaffected. If the new permit is requested, the information and documents of the previous permit which are already available to the main customs office may be referred to as far as no changes have been made. With the agreement of the competent main customs office, the use of the officially prescribed form may be waived when the application is lodged.(4) The continuing permit shall be issued
1.
in the cases referred to in paragraph 2, if a continuation of the tax warehouse or the tax warehouse is waived,
2.
in the cases referred to in paragraph 3, if no new permission is granted.
(5) Beer, which is in the tax warehouse at the time of the deletion of the permit, is considered to be the The date of the extinguishing is transferred to free circulation. 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 main customs office responsible has granted a time limit for the clearance of the tax warehouse, the permission for the purpose of clearing up to the time limit shall continue.(6) In the cases referred to in points 4 to 8 of paragraph 1, the competent principal customs office shall be immediately notified in writing
1.
the new holder shall notify the transfer of the Company,
2.
the heirs to the death of the permission holder,
3.
the liquidators and the Insolvency administrators in each case the opening of the insolvency proceedings or their dismissal.
In the cases referred to in paragraph 1 (9) and (10), the same shall apply to the tax warehouse owner. Non-official table of contents

§ 9 Belegheft, Accounting

(1) The tax warehouse owner has a Belegheft to guide. The main customs office responsible may make arrangements for this purpose.(2) The owner of the tax warehousekeeper shall keep a booklet in the form of an officially prescribed form by means of the access to and departure of the tax warehouse. The main customs office in charge may make arrangements for the storage of the accounts and require further records. On request, operational records shall be kept in place of the storybook if tax concerns are not affected thereby.(3) The tax warehousekeeper shall record the access and departure immediately. The main customs office responsible may allow, in particular, the withdrawal into the free circulation of the 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) Beer is unintentionally destroyed has been lost or irretrievably lost, the manufacturer shall, without the permission of § 5 or the tax warehousekeeper, immediately notify the competent principal customs office of this and prove it on the basis of operational documents. The main customs office responsible may allow simplifications and make arrangements for the detection of such simplifications.(2) The destruction of beer shall be notified in advance by the manufacturer at least one week in advance, without the permission of the manufacturer, in accordance with § 5 or the tax warehouse owner, and shall be proven on the basis of operational documents. 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. Non-official table of contents

§ 11 inventory in the tax warehouse

(1) The tax warehouse owner has an inventory once a year in the tax warehouse , and to register with the responsible main customs office within one month of their completion, the nominal and actual stock as well as the result according to officially prescribed form (inventory notification) and in doing so, give an opinion 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 for 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 holder of the tax warehousekeeper shall notify the principal customs office of the start of the inventory at the latest three weeks in advance.(2) The competent main customs office may, subject to the right of revocation, allow all or individual stocks to be identified and notified on the basis of a permanent inventory, if appropriate, by means of a bookkeeping which is appropriate to the principles of proper accounting It is ensured that the stocks can be determined by type and quantity at the date of the declaration of the stock.(3) On the order of the competent main customs office, the stocks in the tax warehouse shall be officially established. The holder of the tax warehousekeeper shall, at the request of the main customs office responsible, register 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 competent main customs office shall exempt holders of experimental and teaching establishments from the obligations referred to in paragraph 1 if it is ensured that beer is produced there solely for experimental or teaching purposes and for the purposes of these purposes: is consumed or destroyed. Non-official table of contents

§ 12 Beer Bank in Tax Camp

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

Section 4
Law

Non-official table of contents

§ 13 Registered recipient

(1) Who is a registered recipient (§ 6, paragraph 1, sentence 1) No. 1 of the Law) Beer under tax suspension not only occasionally wants to receive the permission in advance to the responsible main customs office (§ 4 paragraph 2) after officially prescribed form to apply. The application must be accompanied in duplicate:
1.
a current register of companies registered in the commercial or cooperative register, or ,
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 placed on the holding.
(2) At the request of the competent main customs office, the applicant shall provide further information if they are to be used to secure the tax revenue or to ensure tax supervision. appear necessary. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected by this.(3) The responsible main customs office shall grant the permit as a registered consignee in writing, subject to withdrawal of the right of revocation. With the permission, according to an administrative provision of the Federal Ministry of Finance, a excise tax number is assigned 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 granted for a limited period of time.(4) The competent main customs office may, where tax concerns are not affected by this, at the request of the registered consignee, subject to withdrawal of the right of withdrawal, that beer shall be deemed to have been taken into operation as soon as it is in the tax territory; Possession gained.(5) The registered recipient shall have 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 beer received shall be recorded immediately by the registered consignee.(6) In the event of a change in the conditions presented, § 7 shall apply and for the deletion and continued existence of the permission § 8 shall apply accordingly.(7) Anyone who wishes to receive beer under tax suspension as a registered recipient in individual cases (Section 6 (1) sentence 1 (2) of the Law) has the permission in advance to the competent main customs office (Section 4 (2)) with indication of quantity and tax class of the Apply for beer as well as the beer consignor in the form of a pre-printed 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

Non-official table of contents

§ 14 Registered consignor

(1) Anyone who wishes to send beer from the place of importation under tax suspension as a registered consignor (Section 7 (1) of the Law) has the permission in advance to the competent main customs office (Section 4 (2)) in accordance with the official notice. to apply for a pre-printed form. The application must be accompanied in duplicate:
1.
a current register of companies registered in the commercial or cooperative register, or ,
2.
a list of places of import at the entrance of beer from third countries and third areas (Section 3 (9) of the Law),
3.
a representation of the records of the shipment and the whereabout of the beer.
(2) At the request of the competent main customs office, the applicant has to provide further information, if they appear to be necessary to secure the tax revenue or to ensure tax supervision. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected by this.(3) The responsible main customs office shall grant the permit as a registered consignor in writing with 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 authorisation 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 within the meaning of Article 525 (2) (a) of the Code The Customs Code-Implementing Regulation is released for free circulation. Exceptions to this are the cases in which the main customs office examines the release of the beer for free circulation and declares it to the party concerned.(5) The registered consignor shall have a Belegheft as well as records of the beer transported. The main customs office responsible may make arrangements for this purpose. The beer transported shall be recorded immediately by the registered consignor.(6) In the event of a change in the circumstances, § 7 and for the deletion and the continued existence of the permission § 8 shall apply.

Section 6
To the § § 8 and 28 (1) of the law

Non-official table of contents

§ 15 Beneficiaries, issuing the exemption certificate

(1) A beneficiary who receives beer under suspension , a certificate of exemption provided for in Regulation (EC) No 31/96 of the Commission of 10 December 1996 shall be issued prior to the commencement of the transport operation. January 1996 on the excise duty exemption certificate (OJ L 327, 31.12.1996, p. 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 beneficiaries
1.
according to § 8 (1) (1) to (3) of the law is the main customs office, which is the headquarters of the official procurement office or the organization of the foreign armed forces, which is authorized to issue the order, is locally competent,
2.
in accordance with Section 8 (1) (4) of the Law, the Main Customs Office, which is responsible for monitoring the quotas and reference quantities of diplomats or consular goods,
3.
pursuant to Section 8 (1) (5) of the Law, the
() 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 within the meaning of Section 8 (1) of the exemption certificate is issued. Number 1 of the law beer under tax suspension. An acknowledgement of the foreign force shall be sent to its place.(4) If beer under tax suspension is received by a foreign force from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory, a settlement note may be replaced by a settlement certificate instead of the exemption certificate. 73 (1) (1) of the VAT implementing regulation.(5) Paragraph 17 of the Customs Regulation, in connection with the administrative provisions laid down in this Regulation, shall apply in accordance with the provisions laid down in Article 17 of the Customs Regulation in respect of the conditions for the tax exemption of beer received by diplomats and consular missions. name="BJNR331900009BJNG000700000 " />

Section 7
To § § 9 to 12 of the Law

Non-official table of contents

§ 16 Participation in the Computerised transport and control system

The Federal Ministry of Finance shall determine, by means of a procedural instruction, the conditions and conditions under which persons responsible for transport operations under suspension of taxation shall be subject to the Use the administrative document to exchange electronic messages with the customs authorities via the computerised transport and control system (Section 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 in the procedure instruction by the Federal Ministry of Finance. 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 are obliged to comply with the conditions and conditions laid down in the procedural instruction. Non-official table of contents

§ 17 Create an electronic administrative document, carry out an expression

(1) shall be transported 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 of the control area,
2.
to a tax warehouse, to the operation of a registered recipient, or to a beneficiary in another Member State, or
3.
to a place where the beer leaves the excise territory of the European Community,
has the tax warehousekeeper as a consignor or the registered consignor to the , the main customs office responsible for transport, using the computerised transport and control system, to submit the draft electronic administrative document in accordance with the officially prescribed data record. 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 relevant main customs office 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 carriage of beer from other Member States, the rates 1 and 2 shall apply accordingly.(4) The consignor shall, at the request of the competent principal customs office, preside over the beer unchanged. In doing so, the main customs office may order closure measures.(5) Where, in the case referred to in the first sentence of paragraph 1, the consignee is a tax warehouse owner, the main customs office responsible for that responsibility 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. Non-official table of contents

§ 18 Carry out the exemption certificate

If beer is transported under tax suspension to beneficiaries, the Carrier, during transport, to carry a copy of the exemption certificate issued to the consignor in accordance with Article 15 (1), second sentence, or a second copy of the certificate of exemption confirmed by the competent authorities of another Member State. The consignor takes the first copy to his recordings. Non-official table of contents

§ 19 Type and height of the security performance

(1) The security for beer under tax suspension can be used for multiple procedures as a comprehensive guarantee or for each procedure individually as a single guarantee or as a bar security.(2) The security as a comprehensive guarantee or individual guarantee shall be provided by a self-indebted guarantee of a suitable tax guarantor pursuant to section 244 of the tax code. The guarantee shall be provided in a document in the form of an officially prescribed form in the case of the main customs office responsible for the consignor.(3) The main customs office responsible shall determine the amount of the guarantee sum and the level of cash security, in particular taking into account the tax which would result from the transfer of the beer to the tax-free circulation in the tax area. The appropriateness of the guarantee is to be reviewed regularly in the case of the comprehensive guarantee. Non-official table of contents

§ 20 Cancellation of the electronic administrative document

(1) The consignor can use the electronic administrative document cancel, as long as the transport of the beer has not yet begun.(2) In order to cancel the electronic administrative document, the tax warehouse holder, as a consignor or the registered consignor, shall have the competent main customs office, using the computerised transport and control system, the draft of the electronic cancellation notification in accordance with the officially prescribed data record.(3) The responsible main customs office shall automatically check 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 shall also be communicated to the consignor.(4) Where an electronic administrative document has been annulled for the carriage of beer under suspension of excise duty, which was intended for a recipient in the tax territory who is either a tax warehouse owner or a registered recipient, the the main customs office responsible for the addressee of the incoming cancellation notification to the recipient. Non-official table of contents

§ 21 Change of destination when using the electronic administrative document

(1) During the transport of the Beer under tax suspension can change the place of destination to the tax warehouse owner as a consignor or the registered consignor and specify a different permitted destination (§ 10 (1), § 11 (1) (1), § 12 (1) of the Act). The first sentence shall also apply to beer which is not taken up or taken over by the recipient or is not carried out.(2) In order to change the place of destination, the tax warehousekeeper, as a consignor or the registered consignor, shall have the competent main customs office, using the computerised transport and control system, the draft electronic change report. in accordance with an officially prescribed record.(3) The responsible main customs office shall automatically check the information contained in the draft electronic change report. 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 changes the recipient indicated therein, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, the following shall apply to the forwarding of the updated electronic administrative document § 17 paragraph 5 accordingly.(5) If the addressee specified in the electronic administrative document changes, the original recipient, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, shall be subject to the The main customs office is informed by a corresponding report.(6) Where an update of an electronic administrative document changes the tax warehouse of the addressee indicated therein, the main customs office responsible for the addressee shall forward the notification of change to the addressee. Non-official table of contents

§ 22 Entry and export notification when using the electronic administrative document, line business

(1) After the The recipient of the beer, including subsets, at a place of destination referred to in Article 10 (1) (1) and (1) (2) (2) (a) and (b) of the Act shall have the main customs office responsible, using the computerised system 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 of time after sentence 1.(2) The responsible main customs office shall automatically check the information in the input message. 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 it.(3) Where the beneficiary is a beneficiary, he shall have the competent principal customs office after 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 document before him. Exemption certificate shall be sent in writing within the period referred to in that document. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. The fourth sentence of paragraph 2 shall apply accordingly.(4) The recipient shall, at the request of the competent principal customs office, preside the beer without modification.(5) In the cases of § 12 of the Act, the main customs office shall draw up an export declaration on the basis of the initial confirmation sent by the customs office of exit, confirming that the beer is the excise territory of the European Union. Community has left. This also applies to the export of subsets. The main customs office responsible shall forward 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 main customs office.(6) Without prejudice to § 30, the notification referred to in paragraph 1 or the export declaration referred to in paragraph 5 shall be considered as proof that the carriage of the beer has been completed. The export declaration shall not be deemed to be proof if it is subsequently established that the beer has not left the European Community's excise duty area.(7) If, in the case of beer under suspension of excise duty, the consignee is a tax warehousekeeper in the tax territory who is responsible for the beer under suspension of excise duty in 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 in charge may, upon request, allow the beer to be taken up in its tax warehouse and at the same time be withdrawn as soon as the consignee in the tax territory on the beer Possession gained. The rules relating to carriage under suspension of excise duty shall remain unaffected. Non-official table of contents

§ 23 promotions in the tax area in special cases

(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, if the tax warehouse owner is at the same time a registered consignor, between places of importation in the tax territory and the tax warehouses of that tax warehouse owner in the tax territory, the , at the request of the tax warehouse owner, in lieu of the procedure with an electronic administrative document, other appropriate procedures shall be permitted where tax concerns are not at risk.(2) In the case of frequent and regular movements of beer under suspension of excise duty as a ship, aircraft and travel requirement in accordance with Article 27 of the Customs Regulation, in cases where Article 786 of the Customs Code-Implementing Regulation is required to apply Customs export procedures shall be carried out, the main customs office of which shall, at the request of the tax warehouse holder, allow the holder to pay for the beer delivered in a calendar month, until the tenth day after the end of the calendar month in which the The draft of an aggregated electronic administrative document shall be sent if
1.
the tax warehouse holder the procedure referred to in Article Article 285a (1a) of the Customs Code-Implementing Regulation,
2.
is carried out exclusively in the tax area and
3.
the individual promotions of a delivery note or a corresponding trade document with the clearly visible record
" untaxed beer for stock
of Ships and aeroplanes "
shall be accompanied.
§ § 17 and 22 shall apply mutas to the drafting of the combined electronic administrative document and the export notification.(3) For promotions referred to in paragraph 2, which shall be before 1. A summary accompanying document may be used instead of the combined 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. 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 and 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. Non-official table of contents

§ 24 Promotions in the tax area in establishments of users

(1) For carriage of beer under suspension of tax Holdings of users (Article 23a (1) of the Law), the tax warehouse owner has to use the accompanying document as a consignor from his tax warehouse in the tax territory or the registered consignor from the place of importation in the tax territory. Instead of the accompanying document, the consignor may use a trade document which has all the information contained in the accompanying document. It has the trade document with the heading

"Accompanying document for
the transport of excisable
goods under control 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 the equipment to carry two to four during the transport.(3) The user shall take the second copy as proof of his records and shall submit immediately the third and fourth copy provided with his notice to the competent main customs office (§ 4 (2)). 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. The fourth copy shall remain with the main customs office responsible.(4) In order to simplify the procedure, the main customs office responsible for the consignor (Article 4 (2)) may, at the request of the consignor, allow the consignor to replace the accompanying document referred to in paragraph 1 for the same user in a calendar month. shall send 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 following month, if the individual consignments are to be sent by a Delivery note with the clearly visible publication

Unvertaxed beer "

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 authority by stamp printing 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 the control concerns are not affected thereby.(5) The main customs office responsible for the consignor may, on request, in appropriate cases, where this serves to simplify the procedure and appear not at risk of tax concerns, in particular allow the document referred to in paragraph 1 to be replaced by Delivery notes or invoices are used. The consignor has this with the publication

" Delivery slip/invoice for the
Carriage of excisable
goods under tax suspension in the Tag "

(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. Non-official table of contents

§ 25 Start of a promotion in default

(1) The computerised transport and control system is not available for use in the By way of derogation from § 17, the tax warehousekeeper may, as a consignor or the registered consignor, only start a carriage of beer under suspension of excise duty only if a failure document is used in accordance with the officially prescribed form of the form.(2) Before the start of the first transport operation, the consignor shall inform the competent main customs office in a suitable written form of the failure of the computerised transport and control system. Information shall not be required if it is a failure caused by the administration of the customs authorities.(3) The consignor shall make the failure document in three copies. He has the first copy to take his records. The second copy shall be sent without delay to the main customs office responsible for it. The carrier of the beer has to carry the third copy during the transport.(4) The consignor shall, at the request of the main customs office responsible, indicate any promotion in the default 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 accordingly.(5) If the computerised transport and control system is available again, the consignor shall, for all the operations carried out in the failure procedure, immediately have the competent principal customs office, using the computerised transport and transport system, control system shall forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and in which reference is made to the use of the failure procedure. Section 17 (2) and (5) shall apply accordingly.(6) The failure procedure shall apply until the transmission of the electronic administrative document by the competent main customs office. After transmission, the electronic administrative document shall replace the failure document.(7) The unique reference code transmitted with the electronic administrative document shall be entered by the consignor on the first copy of the failure document in the field provided for that 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 that 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 the first sentence of Article 17 (3). Section 22 shall apply to the entry and export declarations. Non-official table of contents

§ 26 Cancellation in default

(1) The computerised transport and control system is not available, the holder of the tax warehouse may, as a consignor or the registered consignor, cancel the electronic administrative document by way of derogation from § 20 or the failure document in the form of an officially prescribed form (cancellation document), as long as the document has been published in the Transport of beer has not yet been started.(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 his/her duties.(3) If the computerised transport and control system is available again and the electronic administrative document is available to the consignor, it shall immediately inform the competent main customs office, using the computerised transport and transport system, and Control system shall transmit the draft of the electronic cancellation notification in accordance with § 20 (2). Section 20 (3) and (4) shall apply accordingly. Non-official table of contents

§ 27 Change of destination in default

(1) Do not use the computerised transport and control system , the holder of the tax warehousekeeper may, as a consignor or the registered consignor, change the place of destination during the carriage of the beer by way of an officially prescribed form (amendment document), by way of derogation from § 21. The first sentence shall also apply to beer which is not taken up or taken over by the recipient or is not carried out.(2) The consignor has to produce the amending 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 the document.(3) If the computerised transport and control system is again available, the consignor shall, for all the changes in the place of destination carried out in the failure procedure, immediately to the competent main customs office, using the computerised system The transport and control system shall transmit the draft electronic change notification pursuant to Article 21 (2), which shall contain the same data as the amending document. Section 21 (3) to (6) shall apply accordingly.(4) In the case of 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 amending document, section 25 (2) and (4) 1 and 2 accordingly. Non-official table of contents

§ 28 Entry and export declarations in the default procedure

(1) The recipient can register the receipt in accordance with § 22 (1) To terminate a carriage under suspension of excise duty not within the time limit laid down there, because the computerised transport and control system is not available, or because the computerised administrative document or the In accordance with Article 21 (6), he or she has not been notified of an amendment, he shall submit an entry document to the main customs office responsible for him, in accordance with officially prescribed form, with which he confirms the receipt of the beer. Section 22 (1) shall apply mutatily for the time limit for the submission of the entry document and its renewal.(2) The recipient 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 consignee does not transmit the input notification 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 input document to the main customs office responsible for the consignor, forward this 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/her.(3) If the computerised transport and control system is available again and the electronic administrative document or the notification in accordance with Article 21 (5) or (6) is available to the consignee, the recipient shall immediately inform the competent main customs office of the to transmit, using the computerised transport and control system, an input document in accordance with Article 22 (1), which shall contain the same data as the initial document referred to in paragraph 1, in the failure procedure. Section 22 (2) shall apply accordingly.(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 because either the computerised transport and control system is not available or the electronic control system is not available for electronic control. If the administrative document has not been forwarded, the main customs office shall draw up an export document confirming 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 dispatched from 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) If the computerised transport and control system is available again and the electronic administrative document is available, the main customs office responsible shall draw up an export declaration in accordance with the first sentence of Article 22 (5). Section 22, paragraph 5, sentences 2 and 3 shall apply accordingly. Non-official table of contents

§ 29 Replacement evidence for the termination of the transport

is not proof in accordance with Section 22 (6), confirms that for the the main customs office or the principal customs office in whose district the customs office of exit is situated, in which cases where there is no entry or export declaration pursuant to section 28, the termination of the carriage under suspension of tax, if it is sufficiently substantiated that the beer has reached the specified destination or has left the European Community's excise territory (replacement certificate). A sufficient document within the meaning of the first sentence shall apply, in particular, to a document presented by the addressee which contains the same information as the receipt and in which it confirms the receipt of the beer. name="BJNR331900009BJNG000800000 " />

Section 8
To § § 13 and 14 Paragraph 3 of the Law

Non-Official Table of Contents

§ 30 Irregularities during transport under suspension of excise duty

(1) In the case of the consignee in the tax territory, the rate deviations are determined, the main customs office in charge 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) If the return note does not apply to the consignor within two months in the cases of § 24, this shall be notified immediately by the tax warehouse owner as a consignor or by the registered consignor to the responsible main customs office (§ 4 paragraph 2).(3) 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 main customs office of this request and shall, by means of appropriate documents

Section 9
As per § § 14 and 15 of the Law

Non-official table of contents

§ 31 Tax declaration, tax declaration

(1) Tax returns pursuant to § 15 (1) sentence 1 of the Act are to be handed over to the main customs office in Stuttgart after officially prescribed form. 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 aggregated 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 to the charge 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 up to 7. to be notified in January of the following year and up to 20 years. It is due to be paid in January of this year. Registered recipients on a case-by-case basis (Section 13 (7)) have to hand over the tax return to the competent main customs office (Section 4 (2)) in accordance with the officially prescribed form.(2) The tax on beer subject to a reduced rate shall be provisionally fixed in 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, the law will not be effective until the beginning of the following calendar year.(3) Tax debtors who, for the first time in the calendar year, declare beer to a foreign brewery to be taxed at a reduced rate in accordance with Article 2 (2) of the Act, shall submit with the tax declaration appropriate documents from which the The basic principles for applying the reduced rate are the result.(4) Tax debtors who have provisionally taxed beer from third countries, third countries or other Member States at reduced rates during the previous calendar year shall have an official one by the end of the fourth month of the current calendar year. to present the certificate of the previous year's production of the foreign brewery. For non-template, the rule control set is to be applied.(5) Tax applications pursuant to § 15 (2) of the Act shall be issued in accordance with officially prescribed form.

Section 10
On § 156, paragraph 1, of the Tax Code

name="BJNR331900009BJNE003300000 " />Non-official table of contents

§ 32 Small amount control

A registered or fixed tax will only deviate from the relevant main customs office , if the deviation from the declared or fixed tax is at least 10 euros.

Section 11
To § 18 of the law

Non-official table of contents

§ 33 Registration of beer

Beer from third countries and third countries is in the cases of § 18 (3) of the Law after the To register customs legislation with the essential characteristics of taxation and on the tax rate. The tax return is to be made in the customs declaration or in the form of an officially prescribed form.

Section 12
On § 19 of the law

unofficial table of contents

§ 34 promotions 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 law, it will be refuted presumes that the beer is transported to the tax territory for commercial purposes (§ 20 of the law).

Section 13
On § 20 of the law

unofficial table of contents

§ 35 promotions for commercial purposes

(1) Anyone who uses beer under the tax free movement of another Member State for commercial purposes in the For the first time, the main customs office (§ 4 (2)) shall have the right to hold or use the tax area in advance to the competent main customs office (§ 4 (2)), stating the essential characteristics (quantity, tax class) for the taxation and to provide security for the tax in accordance with Section 20 (4) of the Act. In the case of the tax declaration, § 31 (1) sentence 4 shall apply accordingly. 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 Tax supervision is required.(2) Those who do not only occasionally obtain beer from the tax-free circulation of another Member State for commercial purposes in the tax area, and who wish to take advantage of the simplification of the procedure pursuant to Article 20 (5) sentence 3 of the Act, shall apply for this in advance to the competent main customs office (Section 4 (2)) in accordance with the 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 paragraph 1 sentence 4 accordingly.(3) In the case of beer referred to in the first sentence of paragraph 1 and the first sentence of paragraph 2, the carrier shall carry out the second and third copy of the simplified accompanying document during the transport operation.(4) The person referred to in paragraph 1 shall submit the second and third copy of the simplified accompanying document, accompanied by his acknowledgement of receipt, to the competent main customs office by means of the tax declaration. Upon request, the main customs office responsible shall confirm the registration or payment of the tax. Non-official table of contents

§ 36 Transit of beer under the free circulation of another Member State.

Beer in accordance with § 20 (2) sentence In accordance with Article 35 (3) of the Act, Article 2 (1) of the Act shall apply.

Section 14
On § 21 of the Law

unofficial table of contents

§ 37 mail order, agent

(1) The mail order retailer has to submit the advertisement in accordance with § 21 (4) sentence 1 of the law, in accordance with the officially prescribed form.(2) The agent of the mail-order dealer has to submit the application for permission before commenced his activity in accordance with § 21 paragraph 4 sentence 3 of the law to the competent main customs office (§ 4 paragraph 2) according to 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 ensure tax supervision.(3) The responsible main customs office shall give the agent of the mail-order dealer the permission in writing, subject to withdrawal of the right of revocation, provided that the authorized representative has provided security for the deliveries in individual cases or in the case of not only occasional deliveries in accordance with § 21 (5), first sentence, of the law for the tax which is likely to be incurred during one month. § 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 representative shall have 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 shall be obliged to notify the competent main customs office of any changes to the circumstances in question without delay.(5) The tax declaration pursuant to § 21 (5) sentences 2 and 6 of the law is to be submitted in accordance with § 31 (5).

Section 15
On § 22 of the law

unofficial table of contents

§ 38 Irregularities during the carriage of beer of non-taxable traffic of other Member States

(1) (2) Derogations from the information provided in the simplified accompanying document shall be notified forthwith to the main customs office responsible for the purpose of the document. Section 30 (1) shall apply accordingly.(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 main customs office of this request and shall, by means of appropriate documents Proof.(3) The tax declaration pursuant to Section 22 (3) sentence 2 of the Act is to be submitted in accordance with § 31 (5).

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

A non-official table of contents

§ 39 Application for tax-free use

(1) If you want to use beer tax-free, you have the permission before commencement of use after you have been used. to apply for the prescribed form to the competent main customs office (§ 4 paragraph 2). The application must be accompanied by a duplicate copy:
1.
a current register statement for companies, which are entered or entered in the register of trade or cooperatives,
2.
a plan of the holding in which the requested warehouses and places of use of the beer , by specifying the addresses,
3.
a declaration of operation on the exact purpose and the manner of use.
Pharmaceutical manufacturer have also demonstrated their manufacturing authorization for the pharmaceutical industry.(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 tax supervision. The main customs office in charge may waive the requirements of paragraph 1 if tax concerns are not affected by this. Non-official table of contents

§ 39a Granting of permission, permission form

(1) The main customs office responsible shall provide the user in writing under The right of revocation is granted for the tax-free use of the beer and, upon request, it shall issue a certificate of permission as proof of the right to use the beer. Permission may be granted for a limited period of time. A permit shall not be granted if the expected annual requirement for unprocessed beer is less than 75 hectolitres.(2) The user shall immediately return the certificate of approval if the permit is obtained or the tax-free use is discontinued. He shall immediately notify the main customs office of the loss of the licence certificate.(3) The certificate of approval shall be submitted to the holder of the tax warehouse or to the registered consignor prior to the carriage of the beer into the operation of the user pursuant to Section 10 (1) (2) of the Act.(4) In the event of a change in the conditions presented, § 7 shall apply and for the deletion and the continued existence of the permission § 8 shall apply accordingly. Non-official table of contents

§ 39b Belegheft, book guide

(1) The user has a Belegheft. The main customs office responsible may make arrangements for this purpose.(2) The user shall keep a usage book in accordance with an 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. Article 9 (3) shall apply mutatily for the recording obligation. In exceptional cases, insofar as tax matters do not conflict with this, the responsible main customs office may waive the conduct of a usage book. Non-official table of contents

§ 39c Storage, inventory

(1) The user is allowed to store the beer only in the notified locations. 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. shall be pointed out. For the complete destruction, irretrievable loss and destruction, § 10 shall apply accordingly.(2) The user shall 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 main customs office responsible may make arrangements for this purpose.(3) Where a use-book is conducted or other records are authorised in its place in accordance with section 39b (2), the user shall include the stock once a year. § 11 shall apply accordingly. Non-official table of contents

§ 39d Dispensing of beer, misused

(1) The responsible main customs office may, on request, allow the user to enter Exceptional cases of beer as part of its permit for tax-free use in tax warehouses or to other users. The user shall be accompanied by the beer at the time of the delivery of commercial documents, which are marked with the publication
"Untaxed beer"
.(2) The tax declaration pursuant to § 23a (3) sentence 5 of the Act shall be submitted in accordance with the officially prescribed form. Non-official table of contents

§ 40 Haustrunk

(1) In approved breweries, beer is exempt from tax, which is free of charge as a skin punk workers employed in the procurement or handling of the raw materials used for the production of beer, the production of beer or its distribution from the brewery and the defeats on their account directly or indirectly.(2) The brewery owner has to prove, on the basis of company records, which persons were entitled to receive tax-free domestic punk in one month 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. Non-official table of contents

§ 41 Manufacture of home and hobby brewers

(1) Beer, which is used by house and hobby brewers in their households only produced for consumption and not sold, the tax is exempt from the tax up to a quantity of 2 hl per calendar year. Beer produced by domestic brewers in non-commercial municipal brewers is considered to be produced in domestic brewers ' households.(2) House and hobby brewer shall indicate the start of production and the place of manufacture to the competent 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 submitted in accordance with the officially prescribed form.

Section 17
On § 24 of the law

name="BJNR331900009BJNE004301140 " />Non-official table of contents

§ 42 Rückbier

(1) If a tax warehouse returns a taxed beer back to the warehouse (Rückbier), the beer tax will be shall be issued or refunded if the beer outside the tax warehouse has not been mixed with other substances. The decree or the refund shall be applied for in the tax return per calendar month in accordance with § 31.(2) The owner of the tax warehousekeeper shall enter the return beer with the quantity actually contained in the vessel 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 competent main customs office may, at the request of the tax warehouse owner, allow beer which had been removed from the tax warehouse and taxed foreign beer to be treated as not included in the tax warehouse if that beer is only on the The depot or the parking spaces for vehicles is reached and remains on the vehicles placed on the vehicle.(4) The consent of the main customs office pursuant to Section 24 (1) sentence 2 of the law shall only be granted if the withdrawal into the original tax warehouse is not possible for economic reasons.(5) For the tax refund in accordance with Section 24 (2) of the Act, the minimum quantity shall be fixed at 10 hl per individual case.

Section 18
On § 25 of the law

Non-official table of contents

§ 43 Tax relief in the transport of beer of free traffic to other Member States

(1) Who The simplified accompanying document has to be completed for commercial purposes, except in the case of mail-order trade, to other Member States. The carrier shall carry out the second and third production during the transport of the beer.(2) Anyone who does not only wish to take advantage of a tax relief pursuant to Section 25 (1) of the Law for taxed beer transported to other Member States has previously had the competent main customs office (Article 4 (2)) to be officially entitled to charge. to indicate the pre-printed 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 inform the competent authorities of the discharge authority of the situation.3.The person entitled to discharge shall have a deposit and keep records of the transport operations 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 entitled to discharge shall have the beer to be presented before the commencement of the transport operation.(4) The tax relief shall be applied for by means of a discharge declaration in accordance with officially prescribed form for the beer which has been transported from the tax territory within a discharge section in accordance with 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, shall be presented with the simplified accompanying document together with the proof of taxation 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, or To present tax debtors or other salespersons in accordance with 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 may be issued, reimbursed or reimbursed without delay.(6) If the person entitled to discharge has withdrawn the goods under the control of his/her tax warehouse, he shall apply for the discharge in the tax return pursuant to Article 31 (1) sentence 1. In this case, the discharge section shall be a calendar month.(7) The application for the repayment or repayment of the tax in accordance with Section 25 (3) of the Law shall be filed with a discharge declaration in accordance with the first sentence of paragraph 4 at the main customs office which levied the tax in accordance with Article 22 (3) of the Act. The application shall be accompanied by proof of the taxation in the other Member State.

Section 19
To section 212, paragraph 1, point 8 of the tax code

name="BJNR331900009BJNE004500000 " />Unofficial Table of Contents

§ 44 Sample Pick within the scope of the Tax Supervision

The officers responsible for tax supervision can use the goods that the Beer tax, as well as of substances intended for the manufacture of such goods, and from the containment of such goods for investigation purposes, shall take samples free of charge. A withdrawal confirmation shall be issued upon request. At the request of the competent main customs office, permission holders have to provide samples free of charge for investigation purposes.

Section 20
To § 28 (3) (a) of the law

unofficial table of contents

§ 45 Carriage of beer from tax-free traffic by another member state

(1) The simplified accompanying document has to be completed for the purpose of carrying beer for commercial purposes by the territory of another Member State to a recipient in the tax territory for commercial purposes. In box 3 of the simplified accompanying document, the consignor shall affix the reference
" Transit/beer of non-taxable transport
the address of the consignor. of the responsible main customs office (Section 4 (2)). The carrier of the beer has to carry the copies two and three of the simplified accompanying document during the transport. It has the right to transport beer on the shortest possible route through the other Member State (transit Member State).(2) The consignor shall submit the first copy of the simplified accompanying document at the latest on the date of dispatch to the competent main customs office. Upon completion of the carriage, the consignee shall confirm the receipt of the beer at the third copy of the simplified accompanying document and shall submit it to the main customs office responsible for the consignor.(3) If an irregularity occurs during transport on the territory of the Member State of transit, the carrier shall immediately inform the competent tax authority of the Member State of transit and the main customs office responsible for the consignor. Section 13 (1) of the Act applies accordingly.(4) If beer is to be transported on a regular basis by another Member State, the main customs office may, at the request of the consignor and in consultation with the competent tax authority of the Member State of transit, facilitate the Allow procedures to be followed by waiving 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 sent to the competent tax authority of the Member State of transit.

Section 21
To § 28, point 4 of the law

name="BJNR331900009BJNE005300140 " />Non-official Table of Contents

§ 46 Electronic data transfer in the taxation procedure, General

(1) Required for the taxation procedure Data can be transmitted via remote data transmission (electronic data transmission) as soon as the organisational and technical requirements for the customs administration are available. Third parties can be entrusted with the electronic data transmission.(2) The Federal Ministry of Finance shall determine the details of the electronic data transmission referred to in the first sentence of paragraph 1 by means of a procedural instruction issued by the Federal Ministry of Finance on the Internet on the pages of the Customs Administration (www.zoll.de) will be published.(3) In the case of electronic data transmission, corresponding methods are to be used for the respective state of the art, which ensure the authenticity, confidentiality and integrity of the data. In the case of the use of generally accessible networks, encryption methods shall be used.(4) The obligations of the program manufacturers in accordance with § § 48 and 49 are exclusively of a public service type. Non-official 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. Non-official table of contents

§ 48 Requests to the programs

(1) Programs that are used to process the control procedure shall, in the context of the scope of the programme specified in the programme description, ensure the correct and complete processing of the data necessary for the taxation procedure.(2) In the programme description, reference should be made to the programme scope as well as to case designs in which a correct and complete collection, processing and transmission is not possible (exclusion cases). Non-official table of contents

§ 49 Examination of the programs

(1) Programs that are used to process the data required for the taxation procedure shall be checked by the manufacturer prior to the first use and after each modification to verify that they meet the requirements of § 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 allow for any restoration of the program version in paper form at any time, are equivalent to the program listing.(2) The office (examination office) designated by the Federal Ministry of Finance shall be empowered to verify the programmes and documentation intended for the collection, processing or electronic transmission of the data. Section 200 of the Tax Code shall apply accordingly.(3) The manufacturer or distributor of a defective program shall be required immediately to repair or to remedy the situation. 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 examination office is not obliged to examine the programmes.(4) Where the programmes referred to in paragraph 1 are intended for general distribution, the manufacturer must make available to the Examination Office, on request, samples for the purpose of the examination free of charge. Non-official table of contents

§ 50 Liability

(1) The manufacturer of programs that are required to process the control procedure Data shall be liable to the extent that the data are processed inaccurately or incompletely as a result of an intentional or grossly negligent breach of a duty pursuant to § § 48 and 49 and thereby reduce taxes or wrongly tax Benefits are obtained for the reduced taxes or unduly received tax advantages.(2) Anyone who uses programs in accordance with paragraph 1 for electronic data transmission on behalf of (§ 46 (1) sentence 2) shall be liable in so far as, on the basis of incorrect or incomplete transmission, taxes are deliberately or grossly negligently shortened or wrongly tax advantages. Non-official table of contents

§ 51 Authentication, data transfer on behalf

(1) In the case of electronic data transmission, a Qualified electronic signature is required. 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 the authenticity and integrity of the data in the same way.(2) In the case of transmission on behalf of the contract (§ 46 (1) sentence 2), the third party shall make the data available to the client immediately in a readily verifiable form for inspection. The client must immediately verify the data.

Section 22
On § 381 paragraph 1 of the levy order

A non-official table of contents

§ 52 Administrative Offences

(1) Contrary in the sense of § 381 Paragraph 1 (1) of the Tax Code, who intentionally or recklessly
1.
contrary
a)
§ 7 paragraph 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 § 13 Paragraph 6, § 14 Paragraph 6, § 35 Paragraph 2 sentence 2, § 37 Paragraph 3 sentence 2 or § 39a paragraph 4,
c)
§ 11 Paragraph 1 sentence 5, § 30 paragraph 2 or paragraph 3, § 35 paragraph 1 sentence 1, § 37 paragraph 4 sentence 3, § 38 paragraph 1 sentence 1, § 39a paragraph 2 sentence 2 or § 41 paragraph 2 sentence 1 or
d)
§ 25 (4) sentence 1, even in conjunction with § 27 (4)
an indication not, not correct, not in the prescribed manner or not in time ,
2.
contrary to § 8 (5) sentence 2, also in conjunction with § 39a (4) or § 11 (1) sentence 1 or (3) sentence 2 or § 39d (2), a notification or Declaration not, not correct, not complete, not provided in the prescribed manner or not in time,
3.
contrary to § 9, paragraph 1, sentence 1 or paragraph 2 sentence 1 or the third sentence of paragraph 3, paragraph 5, sentence 1 or 3, also in conjunction with the second sentence of Article 35 (2), the first sentence of Article 14 (5) or the first sentence of Article 37 (4) or the first sentence of Article 37 (4), first sentence, or the first sentence of Article 39b (1), or the first sentence of the first sentence of paragraph 2, or the first sentence of the first sentence of paragraph 2, of a not, not correct, not in the prescribed manner or not in a timely manner,
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 paragraph 3 sentence 1, § 27 paragraph 2 sentence 3 or paragraph 3 sentence 1, or § 28 paragraph 3 sentence 1, a transmission not, not correct, not in the prescribed manner or not in a timely manner,
5.
contrary to § 17 (3) sentence 1, also in conjunction with sentence 3, § 18 sentence 1, § 24 paragraph 2 sentence 3, § 25 (3) sentence 4 or § 35 paragraph 3, also in connection with § 36, an expression or a copy of a document or a certificate does not participate,
6.
contrary to § 17, paragraph 4, sentence 1, also in § 25 (4) sentence 3, § 22 (4), § 24 (6) sentence 1 or § 35 (1) sentence 3 does not introduce the beer, either completely or not in time,
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 not, not correct or not in the
8.
contrary to § 24 (3) sentence 1 or paragraph 4 sentence 2, § 25 (4) sentence 2, also in conjunction with § 27 (4), § 28 (1) sentence 1, § 35 (4) sentence 1 or § 45, paragraph 2, a document or a copy not, not correctly or not presented in time,
9.
contrary to § 24 (3) sentence 3 or 4, sentence 4, a return note or a collective declaration as a return note, or not sent back in time,
10.
contrary to § 25 (2) sentence 1, § 26 (2) sentence 3 or § 27 (2) sentence 4 does not provide information, is not correct or does not make it in good time or
11.
contrary to § 25 (7) sentence 1 or 2 or § 27 (2) sentence 5 if an entry or endorsement is not carried out in time or not in the prescribed manner,
12.
contrary to § 39a (2) sentence 1, a permit
(2) Contrary to the law in accordance with Section 381 (1) (2) of the Tax Code, who intentionally or recklessly acts as
1.
contrary to § 24, paragraph 5, sentence 2, a delivery note, invoice or document does not indicate in time or in the prescribed manner or
2.
contrary to § 39d, paragraph 1, sentence 2, a commercial paper not, not correct or not provided in the prescribed manner, or
3.
contrary to § 45 paragraph 1 sentence 2, do not apply a hint, not correct or not in the prescribed manner.

Section 23
Final Provisions

Non-official table of contents

§ 53 Transitional rules

For promotions
1.
of beer under tax suspension, which is before the 1. January 2011,
2.
of beer under tax suspension in the tax area, which is before 1.
3.
of beer exported directly from the tax territory to third countries or third countries under suspension of taxation, and the latter Transport before 1. This Regulation has been launched by 31 January 2012.
The Commission shall continue to apply the version in force in March 2010, unless the transport has been started with an electronic administrative document. In the case of export formalities, in the cases of the first sentence, point 3 shall be the first of the first subparagraph. Article 793c of the Customs Code-Implementing Regulation in the up to 31 January 2011. The Commission shall continue to apply in force in December 2010.