Regulation on the implementation of the Branntweinmonopolgesetz (Branntweintaxverordnung-BrStV)

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BrStV

Date of completion: 05.10.2009

Full quote:

" Branntweinsteuerverordnung vom 5. October 2009 (BGBl. 3262, 3280), as last amended by Article 2 of the Regulation of 11 December 2014 (BGBl I). 2010).

Status:

Last amended by Art. 2 V v. 11.12.2014 I 2010

For more details, please refer to the menu under Notes

Footnote

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

  

The V was decided as Article 2 of the V v. 5.10.2009 I 3262 by the Federal Ministry of Finance with the approval of the Federal Council. Sit gem. Article 9 (1) of this Regulation shall enter into force on 1 April 2010. Unofficial table of contents

Content Summary

Section 1General

§ 1	Definitions

Section 2To § § 130, 131 and 164 (2) and (3) of the Act

§ 2	Brennwein
§ 3	Alcoholic strength
§ 4	Quantity of alcohol

Section 3To § § 133, 134 and 143 (3) of the Act

§ 5	Tax warehouses, requirements for the establishment
§ 6	Application for permission as tax warehousekeeper
§ 7	Granting of permission
§ 8	Security Performance
§ 9	Inclusion of severance branding
§ 10	Change of conditions, other use of the tax warehouse
§ 11	Erasing and continuing permission
§ 12	Belegheft, Accounting
§ 13	Total destruction, irretrievable loss and destruction
§ 14	Stocktaking in the tax warehouse
§ 15	Missiles in the tax warehouse
§ 16	Denatured Branntwein, Branntwein from non-agricultural raw materials

Section 4To § 135 of the Law

§ 17	Registered Recipient

Section 5To § 136 of the Law

§ 18	Registered consignor

Section 6To § § 137 and 159 (1) of the Act

§ 19	Beneficiaries, issue of the exemption certificate

Section 7To § § 138 to 141 of the Act

§ 20	Participation in the computerised transport and control system
Section 21	Creating the electronic administrative document, carrying out an expression
Section 22	Carrying out the exemption certificate
Section 23	Type and amount of security
§ 24	Cancellation of the electronic administrative document
Section 25	Modification of the place of destination when using the electronic administrative document
Section 26	Entry and export declarations on the use of the electronic administrative document, line business
§ 27	Transport operations in special cases in the tax area
§ 28	Transport operations in the tax area in establishments of users
§ 29	Start of carriage by default
§ 30	Cancellation in the default procedure
Section 31	Modification of the place of destination in the failure procedure
Section 32	Entry and export notification in the failure procedure
§ 33	Replacement certificates for the termination of transport

Section 8To § § 142 and 143 (3) of the Act

Section 34

Irregularities during transport under suspension of excise duty

Section 9To § § 143 and 144 of the Act

§ 35

Tax Login

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

§ 36	Small amount control

Section 11To the § § 145 to 147 of the Act

Section 37

Declaration of products

Section 12To § 148 of the Law

§ 38	Transport for private purposes

Section 13To Section 149 of the Law

§ 39	Transport for commercial purposes
§ 40	Transit of products of non-taxable transport of another Member State

Section 14To § 150 of the Law

Section 41

Shipping, Representative

Section 15To § 151 of the Law

§ 42	Irregularities during the carriage of products of non-taxable transport of other Member States

Section 16To the § § 152 and 153 of the Act

Section 43	Fully fermented branded wine
Section 44	General use permit
§ 45	Application for permission for tax-free use
Section 46	Granting of permission, permission certificate
§ 47	Belegheft, Accounting
§ 48	storage, inventory
§ 49	Release of products, improper use
§ 50	Denaturation
§ 50a	Deferment, Abvision of the Denaturation
Section 51	Tax-free products from fermented products
Section 52	(dropped)
Section 53	(dropped)
§ 54	(dropped)
§ 55	Levy of food and beverage flavourings, misappropriation or use

Section 17To § 154 of the Law

§ 56	Tax relief in the tax area

Section 18For § 155 of the Law

Section 57

Tax relief in the transport of products of non-taxable transport to other Member States

Section 19To § 156 of the Law and Section 212 of the Tax Code

Section 58	Notifications in the context of tax supervision
§ 59	Sampling in the context of tax supervision

Section 20To Section 159 (3) (a) of the Act

§ 60	Transport by another Member State of products of non-taxable transport

Section 21In Section 159 (4) of the Act

Section 61	Electronic data transmission in the taxation procedure, General
Section 62	Interfaces
§ 63	Requirements for the programmes
Section 64	Examination of programmes
Section 65	Liability
Section 66	authentication, data transfer on behalf

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

Section 67

Irregularities

Section 23Final provisions

Section 68

Transitional arrangements

Section 1
General

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§ 1 Definitions

For the purpose of this Regulation:

1.

System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12.), as amended;

2.

Computer-based transport and control system: system for exchanging electronic messages on movements of products with customs administration via the persons involved in carriage under suspension; the system serves the purpose of: control of these movements;

3.

electronic administrative document: the draft electronic administrative document, in accordance with an officially prescribed record, which is provided with a unique reference code;

4.

Accompanying document: accompanying administrative document in accordance with officially prescribed form;

5.

simplified accompanying document: 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 December 1992 on a simplified accompanying document for the transport of Products subject to excise duty which are already in the free circulation of the Member State of departure (OJ L 327, 30.4.2004, p. 17), in conjunction with Article 34 of the System Directive;

6.

Customs office of exit:

a)

for rail transport, mail, air or sea transport, the customs office responsible for the place where the products of railway companies, postal services, air transport or shipping companies are in the carry out a continuous transport contract for transport with a destination in a third country or a third country,

b)

for products other than those referred to in point (a), the last customs office before the exit of the products from the excise territory of the European Community shall be the last customs office to be delivered;

7.

Method of failure: procedures applied at the beginning, during or after the end of the movement of products under suspension of excise duty, when the computerised transport and control system is not available;

8.

Customs Code-Implementing Regulation: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1993, p. OJ L 253, 11.10.1992, p. 1, L 268, 19.10.1994, p. 32, L 180, 19.7.1996, p. 34, L 156, 13.6.1997, p. 59, L 111, 29.4.1999, p. 88), as last amended by Regulation (EC) No 312/2009 (OJ No L 253, 11.10.2009, p. OJ L 98 of 17.4.2009, p. 3).

Section 2
§ § 130, 131 and 164 (2) and (3) of the Act

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§ 2 Brennwein

Wine with an alcoholic strength by volume of not more than 22% by volume, which is included in a tax warehouse with a wine distillery, shall be treated, until such time as it is processed as intended, such as spirits. Unofficial table of contents

§ 3 Alcohol content

(1) The alcohol content is the proportion of ethanol in the total amount of a mixture. (2) The alcohol content is determined

1.

in alcohol/water mixtures as a volume concentration of ethanol at 20 degrees Celsius

a)

with an alcoholic metre of precision class III in accordance with point 6 of the Annex to Article 2 of Council Directive 76 /765/EEC of 27 July 1976 on the approximation of the laws of the Member States relating to alcoholometers and arenometers for alcohol (OJ L 327, 30.4.1976, p. 143), which was last amended by Directive 82 /624/EEC (OJ L 262, 27.9.1976, p. OJ L 252, 27.8.1982, p. 8), as amended,

b)

with a pycnometer made of glass, a liquid density measuring device according to the vibration principle or another calibrated measuring instrument of at least the same accuracy from the density rho (at 20 degrees Celsius);

2.

in extract-containing products containing no other volatile substances other than ethanol and water,

a)

if they can be measured volumetrically, than the volume concentration of ethanol at 20 degrees Celsius

aa)

with an alcoholometer according to point 1 (a), after the downforce,

bb)

With the pycnometer of glass, a liquid density measuring device according to the vibration principle or another calibrated measuring instrument of at least the same accuracy from the density rho (at 20 degrees Celsius) of the distillate after the downforce,

b)

if a dimension is possible only by weight, the mass content of the ethanol with the pycnometer of glass, a liquid density measuring device according to the vibration principle or another calibrated measuring instrument of at least the same accuracy from the density rho (at 20 degrees Celsius) of the distillate after the discharge;

3.

in products containing, in addition to ethanol and water, other volatile substances,

a)

With the pycnometer of glass, a liquid density measuring device according to the vibration principle or another calibrated measuring instrument of at least the same accuracy from the density rho (at 20 degrees Celsius) of the distillate after pre-treatment and downforce as a volume or mass concentration of ethanol at 20 degrees Celsius, or as a mass content of ethanol,

b)

in accordance with a method other than the state of the art, if the method referred to in point (a) is not applicable.

(3) The determination of the alcoholic strength by density in accordance with the provisions of paragraph 2 is based on the formula for calculating the density of an alcohol/water mixture as defined in point 4 of the Annex to Council Directive 76 /766/EEC of the Council of Ministers of the European Union European Communities of 27 July 1976 on the approximation of the laws of the Member States relating to alcohol slabs (OJ L 327, 31.12.1976, 149). (4) The alcohol content shall be indicated

1.

as a volume concentration at 20 degrees Celsius in volume percent, or

2.

as mass content in mass percent.

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§ 4 Alcohol Quantity

(1) The quantity of alcohol shall be the volume of ethanol expressed in litres at a temperature of 20 degrees Celsius. (2) The quantity of alcohol in a product shall be determined from the weight or volume and from the alcohol content. The investigation can be carried out using a measuring instrument which is in accordance with the law and its implementing provisions in conjunction with § 5 (2) sentence 1 number 4 and 5 of the measuring and calibration ordinance of 11 December 2014 (BGBl. 3) In the case of products in pre-packed packages, the quantity of alcohol shall be calculated from the nominal quantity and the alcoholic strength by volume indicated on the packs, unless the latter has been given a Data shall differ by more than 0.5% by volume of the actual alcoholic strength by volume.

Section 3
§ § 133, 134 and 143 (3) of the Act

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§ 5 Tax camps, requirements for the establishment

(1) The tax warehouse (§ 133 of the law) comprises the totality of the rooms belonging to each other, in which the facilities for the production, manufacture, cleaning, denying, processing, refilling and filling, as well as the filling and filling of the rooms, are also included. for the manufacture and storage of products, as well as the storage places for raw materials and raw materials, as well as denaturants, semi-finished products and finished products, the loading facilities, the workshops for the maintenance of the holding and the administration. In addition, the spaces, areas and fixed transport systems connecting those spaces and the areas adjacent thereto are included, as far as they are used for operational purposes. (2) In a tax warehouse, products may be used under Tax suspension

1.

prepared, cleaned, fermented, worked or processed in order to be ready for sale, ready for sale, and stored, or

2.

shall be stored for an unlimited period by manufacturers, wholesalers or holders of commercial warehorses, ready for sale and subjected to other authorised storage treatment.

For the extraction and purification of spirits in a closure distillery (Section 133 (2) of the Law), the provisions of the Third Book of the Distillery Regulations (Annex to the Branntweinmonopolverordnung) of 20 February 1998 (BGBl. 383), as last amended by Article 7 of the Regulation of 19 March 2008 (BGBl I). (3) The tax warehouse is to be set up in such a way as to enable the control of the production, processing and processing of the products to be carried out in the context of tax supervision. (4) The main customs office responsible may decide, taking into account the supervision of tax supervision, that:

1.

certain areas and areas of the company are not included in the tax warehouse,

2.

individual rooms and areas in the same main customs area, or within a radius of up to 50 kilometres, are treated as temporarily belonging to the tax warehouse.

(5) All deposits in which Branntwein of the Federal monopoly administration is located shall be considered as approved Branntweinlager der Bundesmonopolverwaltung (Federal monopoly administration). This shall ensure that the obligations of a warehousekeeper are fulfilled in accordance with the law and this Regulation. The tax supervision is exercised by the Federal monopoly administration for spirits and the customs administration in accordance with § 5 (1) and (2) of the Branntweinmonopolverordnung (Branntweinmonopolverordnung). Unofficial table of contents

§ 6 Request for permission as tax warehousekeeper

(1) The application for permission as a tax warehouse owner pursuant to Section 134 of the Act shall be submitted to the competent main customs office in accordance with officially prescribed form before the planned start of the operation of a tax warehouse. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

the location plans of the premises of the tax warehouse requested, stating the addresses and the functions of the premises, areas and facilities;

3.

a declaration of operations relating to the description of operations relating to the manufacture, working or processing and storage of the products in the tax warehouse requested, accompanied, where appropriate, by information,

a)

whether it is to be used in the warehouses or in the camp, and which denials are to be used,

b)

whether and where spirits are to be stored from non-agricultural raw materials,

c)

for the length of time, for example, for the annual average storage of non-self-produced or non-self-bottled drinking-branded wines.

(2) The principal customs office of which the applicant operates his or her undertaking or, if the latter does not operate a company in whose district the applicant is domiciled, shall be 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 shall be responsible for: (3) At the request of the competent principal customs office, the applicant shall provide further information if they appear necessary to secure the tax revenue or to control the tax. The main customs office may waive the requirements of paragraph 1 if tax concerns are not affected thereby. (4) If the tax warehouse owner intends to carry out further tax warehouses, he shall apply for the application of paragraphs 1 and 1 3 an extension of permission. Unofficial table of contents

§ 7 Granting of permission

(1) The competent main customs office shall grant the permission in writing, subject to the right of revocation, in the permissible extent requested by the applicant. The rooms, areas and facilities of the control warehouse or the tax warehouse are to be determined. With the permission of the Federal Ministry of Finance for the tax warehousekeeper and for each tax warehouse, excise tax numbers are awarded according to an administrative procedure of the Federal Ministry of Finance. Prior to the granting of the permit, security shall be provided in accordance with § 8, to the extent that there are signs of danger to the tax. Permission may be granted for a limited period of time. (2) A permit for a tax warehouse shall not be granted if products are to be stored exclusively and

1.

the annual storage turnover (inlet and outlet) is likely to be less than 50 hectolitres of alcohol,

2.

the storage period for finished products is less than 1.5 months per year.

(3) The competent main customs office may grant derogations from paragraph 2 where:

1.

the tax warehousekeeper already operates a tax warehouse in which products are manufactured,

2.

the tax warehouse shall be used for the untaxed supply of products;

3.

the products in the tax warehouse are ready for sale and subjected to further storage treatment.

(4) With the consent of the Federal monopoly administration for spirits, the responsible main customs office may, exceptionally, allow spirits to be obtained outside the inconclusive part of a tax warehouse if the alcohol is in a (5) In the cases of § 6 (4), permission shall be granted for the purposes of the application of the provisions of Article 6 (4) of the Regulation. extended. Paragraphs 1 to 4 shall remain unaffected. Unofficial table of contents

§ 8 Security performance

(1) The amount of the security shall be determined by the responsible main customs office, taking into account the provisions of Section 134 (1) sentences 4 and 5 of the Act. The level of the security is to be checked regularly and, if necessary, adjusted. (2) If tax concerns are at risk, the main customs office in charge of security may be able to provide security up to the level of the tax value of the actual stock in the tax warehouse , as well as the resulting tax, which has not yet been paid; § 221 of the Tax Code shall remain unaffected. At the request of the tax warehouse owner, the main customs office may, in so far as the structural conditions are in place, take the tax warehouse under official co-closure and the security benefit can be paid to the tax incurred, but not yet paid. limit. For the official co-closure of the tax warehouse, § 83 of the Brennereiordnung shall apply accordingly. Unofficial table of contents

Section 9 Reception of severance branding

(1) The main customs office responsible may allow the holder of the tax warehousekeeper, subject to the right of withdrawal, to include in his tax warehouse fruit brandy (spirits of fruit, other than grape wine) produced under severance, and to enter into his tax warehousekeeper for this wine 1 percent of the same amount of alcohol in fruit branded wine, even in subsets, can be taken out in free circulation. The condition is that the warehousekeeper himself does not only occasionally operate an orchard distillery, with at least 5 per cent of the amount of alcohol transported to the warehouse in the calendar year, or at least 20 000 litres of spirits. Alcohol in the same period of time and processed together with the severing spirits in the warehouse to drink fruit brandy. (2) The severance brandy, which is to be placed in the tax warehouse, is to be completed officially. The holder of the tax warehousekeeper shall apply for the inclusion of the spirits in accordance with the officially prescribed form and, at the request of the competent principal customs office, to prove the origin of the wine in the form of severance branding of the latter. The quantity of alcohol is determined during the production process. The guarantee of origin shall be deemed to have been provided, subject to the contrary, if the holder of the tax warehouse proves that he or a person appointed by him is responsible for the branding of a registered severance burner or a substance owner as Severance has been bought up. The main customs office can make more detailed arrangements for this purpose. It may also recognise the proof of origin of another buyer if he or she acquires the severance branding exclusively from severance burners or property owners and does not preclude tax concerns. (3) Fruit branding may be taken from the Tax warehouses are only sent under suspension of excise duty if a corresponding quantity of fruit branding of the same type is in the warehouse, which has not been produced under severance and has the same quality as the one to be sent. Fruit Spirits. (4) The main customs office responsible for the implementation of the (1) and (3) a special storage bookkeeping. Unofficial table of contents

§ 10 Change of conditions, other use of the tax warehouse

(1) The tax warehouse owner must notify the competent main customs office in advance of the change in the conditions set out in § 6. Changes in the spatial extent of the tax warehouse or of the tax warehouses or of the protective measures arranged shall require the approval of the 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 warehousekeeper shall immediately inform the principal customs office of (2) If the operation of a tax warehouse is to be discontinued or for more than six weeks to rest, the tax warehouse holder shall notify the main customs office of the duty in writing in advance. 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 may, in individual cases, take orders for this purpose or allow exceptions. If the operation of the tax warehouse is discontinued, the main customs office will revoke the permission in accordance with § 7. If the permit includes several tax warehouses, it shall be amended. (3) The temporary use of the premises or the operating facility of the tax warehouse for other than tax storage purposes (Section 133 (1) of the Law) shall require the consent of the the main customs office responsible. Unofficial table of contents

§ 11 Erdeleting and Continuing of Permission

(1) The permission in accordance with § 7 shall be issued by

1.

Revocation,

2.

freezing run,

3.

Surrender of the tax warehouse owner,

4.

Dismissal of the opening of insolvency proceedings due to lack of mass,

5.

Transfer of the company to third parties after the expiration of three months after the transfer,

6.

the death of the tax warehouse owner after three months after the death of the tax warehouse owner;

7.

the dissolution of the legal person or association of persons without legal personality, who has been granted permission,

8.

Opening of the insolvency proceedings concerning the assets of the tax warehouse holder after three months after the relevant event,

9.

Company conversion in accordance with Article 1 (1) of the Transformation Act after the expiry of three months after the relevant event,

10.

a change in the firm or the holder of a partnership or association of persons without legal personality, the transfer of the establishment to another place after the expiry of three months after the relevant event;

in so far as the following paragraphs, at the time of the deletion, determine otherwise. (2) Share in the cases referred to in paragraph 1 (6) to (8) the heirs, the liquidators or the insolvency administrator to the competent main customs office prior to the erasure of the permit in writing, that the tax warehouse shall be continued until its final transition to another holder or to the settlement of the company, the right to the legal successor, the liquidators or the insolvency administrator shall apply. , contrary to paragraph 1, no later than the expiry of a main customs office the reasonable time limit. Paragraph 1 (1) shall remain unaffected by this. (3) In the cases described in paragraph 1 (5), (6), (9) and (10), complaints shall be lodged before the authorization is extinguisher.

1.

the new owner,

2.

the heirs,

3.

the owners of the new company,

4.

the holder of the undertaking which has taken over the previous legal entity to which the permit prior to the conversion relates, or

5.

the holders of the undertaking in which the changes have occurred;

a new permit shall continue to apply to the applicant, in breach of the provisions of paragraph 1, until the validity of the decision on the application is continued. Paragraph 1 (1) shall remain unaffected. If a new permit is requested, the information and documents of the previous permit already available to the relevant main customs office may be referred to as long as no changes have been made. With the consent of the principal customs office, the application of the officially prescribed form can be dispensed with. (4) The continuing permit shall be issued.

1.

in the cases referred to in paragraph 2, where the continuation of the tax warehouse or the tax warehouse is waived,

2.

in the cases referred to in paragraph 3, where no new permit is granted.

(5) Products which are in the tax warehouse at the time of the erasure of the permit shall be deemed to have been released for free circulation at the time of the deletion. The holder of the tax warehouse, the heirs, the liquidators or the insolvency administrator shall immediately make a tax declaration on the stocks subject to an officially prescribed form of form. If the competent main customs office has granted a time limit for the clearance of the tax warehouse, the permission for the purpose of eviction shall continue until the deadline. (6) In the cases referred to in points 4 to 8 of paragraph 1, the competent main customs office shall have immediate effect. in writing

1.

the new owner is the handover of the company,

2.

the heirs are the holder of the death of the holder of the permission;

3.

the liquidators and the insolvency administrator respectively the opening of the insolvency proceedings or their dismissal.

The same shall apply in the cases referred to in points 9 and 10 of paragraph 1 to the holder of the tax warehouse. Unofficial table of contents

§ 12 Belegheft, accounting

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

§ 13 Complete destruction, irretrievable loss and destruction

(1) Where products have been unintentionally completely destroyed or irretrievably lost, the manufacturer shall immediately notify the main customs office of the competent principal customs office and, on the basis of Article 7 or the tax warehousekeeper, without permission of operating documents. The main customs office responsible may allow simplifications and make arrangements for verification. (2) The destruction of products must be notified at least one week in advance by the manufacturer without the permission of § 7 or the tax warehousekeeper. and on the basis of operational documentation. The main customs office responsible may allow simplifications and make arrangements for the detection of such simplifications. The destruction shall be officially monitored, as far as the main customs office responsible does not do without it. Non-tax provisions remain unaffected. Unofficial table of contents

Section 14 Stocktaking in the tax warehouse

(1) Once a year, the tax warehouse holder has to carry out an inventory in the tax warehouse and, within one month of its completion, at the main customs office responsible for the tax warehouse, the nominal and actual stock as well as the result according to the officially prescribed period of time. To register the form (inventory notification) and to comment on quantity deviations. If he is a manufacturer of drinking spirits, he has to make an inventory declaration for both the manufacturing and the finished goods storage. The main customs office may allow the tax warehousekeeper to issue the inventory declaration in a different form if tax concerns are not affected. The tax warehousekeeper has to notify the principal customs office of the start of the inventory at the latest three weeks in advance. (2) The main customs office in charge may, subject to revocation, allow any or all of the stocks to be permanently or permanently The inventory shall be determined and notified if it is ensured, by means of a procedure which is in accordance with the principles of proper accounting, that the stocks can be determined by type and quantity at the date of the inventory declaration. (3) Arrangement of the main customs office responsible are the stocks in the tax warehouse officially. The holder of the tax warehousekeeper shall, at the request of the principal customs office, 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. If the main customs office is unable to determine the quantity of alcohol, it has to be determined by the warehousekeeper at its cost. (4) The competent main customs office shall exempt holders of tests and teaching establishments from the obligations referred to in paragraph 1 if: ensuring that products are manufactured exclusively for experimental or educational purposes and are consumed or destroyed in the context of these purposes. Unofficial table of contents

§ 15 Misquantities in the tax warehouse

(1) Misquantities in the tax warehouse, which are due to processing, filling and storage losses, have been lost as irretrievably lost in the sense of § 143 (3) of the Act. (2) During the processing, filling and storage of Branntwein in the tax warehouse will not exceed the following losses in general:

1.

in the manufacture of drinking spirits, semi-finished products and flavourings, in a cold way, with the exception of the extraction process (maceration, percolation) or similar production methods: 1 per cent of the quantity of alcohol processed;

2.

in the manufacture of drinking spirits, semi-finished products and flavourings by means of the extraction process (maceration, percolation) or similar production methods, as well as downforce (distillation) or other warm treatments: 3 per cent of the quantity of alcohol processed;

3.

when bottling

a)

on pre-packed packages up to 5 litres: 0.5% of the quantity of alcohol used for bottling;

b)

other pre-packs: 0.3% of the quantity of alcohol used for bottling;

4.

for the storage of spirits in other containers as pre-packed and wooden barrels, without internal or external coating: 1 per cent of the average annual stock of storage;

5.

for the storage of spirits in wood barrels without internal or external coating: 4 per cent of the average annual stock.

The overall loss in a control bearing, which is generally not exceeded, is formed from the above-mentioned loss rates. Higher losses in sub-areas can be offset by lower losses in other sub-areas. (3) In the event of the total loss referred to in the second sentence of paragraph 2, the actual amount of the shortfall shall be presumed to be refuted by the fact that the total loss is not withdrawn from the tax warehouse for free circulation. It shall be recognised as irretrievably lost only if the holder of the tax warehousekeeper can demonstrate in detail, on the basis of operational documents, in which sub-ranges and to what extent and on what grounds the loss rates of the (4) The holder of the tax warehousekeeper shall have the processing and bottling losses (paragraph 2, first sentence, points 1 to 3), of the final product. calculation (retrograde calculation). To this end, it has to notify its products, indicating the individual losses and the total loss. In order to determine the storage losses (paragraph 2, first sentence, points 4 and 5), it shall keep records. The main customs office responsible may take orders for retrograde calculation in accordance with the first and second sentences and on the records as set out in the third sentence. It may, if tax concerns so require, order, instead of the retrograde calculation according to sentence 1, that the losses in the individual sub-areas be proved by corresponding records. (5) The responsible main customs office can be official Order lossy investigations. In exceptional cases, in so far as tax concerns are not in conflict, it may allow a different type of loss determination and assessment if the determination referred to in paragraphs 2 to 4 leads to operational difficulties. Unofficial table of contents

Section 16 Denatured Spirits, Branntwein from non-agricultural raw materials

(1) In accordance with Section 50 (2), if the tax warehouse owner is to be subject to the application of a branded wine, the tax warehouse owner shall be subject to the following conditions. In addition, § 43 (1), § 44 (1), § 50 (4) to (6) and § 50a (1) shall apply. (2) The responsible main customs office may, upon request, allow the tax warehouse holder, with the consent of the Federal monopoly administration, to grant certain (3) In accordance with § 43 of the completely denatured spirits, with its removal from the tax warehouse under tax exemption, enters into free circulation. (4) The tax warehouse owner has fermented and unfermented branded wine, with Various denaturants of fermented spirits as well as spirits agricultural and non-agricultural raw materials, separately from each other.

Section 4
On § 135 of the Law

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§ 17 Registered recipients

(1) Who, as a registered recipient (Section 135 (1), first sentence, point 1 of the law), does not only wish to receive products under tax suspension from time to time, has the permission in advance to the competent main customs office (Article 6 (2)), according to official authority. to apply for a pre-printed form. The application shall be accompanied by duplicate

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

a map of the location of the requested receiving place in the holding, indicating the address,

3.

a presentation of the accounts of the reception and the whereabout of the products.

(2) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office may dispense with the requirements of paragraph 1 if tax concerns are not affected thereby. (3) The main customs office responsible shall grant the permit as a registered consignee in writing, subject to revocation reservation. With the permission of the Federal Ministry of Finance, an excise tax number will be issued for each receiving location. Prior to the granting of the permit, security shall be provided for the tax in accordance with Section 135 (2) sentence 3 of the Act. Section 8 (1), second sentence, shall apply accordingly. Permission may be granted for a limited period of time. (4) The competent main customs office may, if tax concerns are not affected by this, at the request of the registered consignee, allow the products to be used as part of the holding of the product. shall apply as soon as it has acquired it in the tax territory. (5) The registered consignee shall have a deposit and keep records of the products entered into his holding. The main customs office responsible may make arrangements for this purpose. If the products are used for the purposes specified in § 152 (1) of the Law and the registered recipient is in possession of a permit pursuant to Article 46 (1), he shall keep the records in accordance with sentence 1 in the records according to § 47 (2). The products received shall be recorded immediately by the registered consignee. (6) In the event of a change in the conditions presented, § 10 shall apply mutagenically and for the erasable and continual condition of the permission § 11. (7) Who shall be registered as a registered Recipients on a case-by-case basis (Section 135 (1) sentence 1 (2) of the Law) Products under In order to receive a tax suspension, the permit must be requested in advance to the competent main customs office (§ 6 (2)), stating the quantity, type and alcohol content as well as the consignor of the products, in accordance with the officially prescribed form. The main customs office may require further information and records if they appear 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 granting permission, security shall be provided in accordance with Section 135 (2) sentence 4 of the Act. Paragraph 4 shall apply accordingly.

Section 5
On § 136 of the Law

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§ 18 Registered consignor

(1) If a registered consignor (Section 136 (1) of the Law) wishes to send products from the place of importation under tax suspension, the permit has to be issued in advance to the competent main customs office (§ 6 (2)) according to officially prescribed form. apply. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

a list of places of import at the entry of products from third countries and third countries (Section 132 (9) of the Law);

3.

a presentation of the accounts on the dispatch and the whereabout of the products.

(2) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office can dispense with the requirements of paragraph 1 if tax concerns are not affected thereby. (3) The main customs office responsible shall grant the permission as a registered consignor in writing under the right of revocation. With the permission of the Federal Ministry of Finance for the registered consignor, an excise tax number will be issued. In the case of transport to other Member States or to other Member States, security shall be provided for the tax in accordance with the third sentence of section 136 (2) of the Act before the granting of the permit. Permission may be granted for a limited period of time. (4) The permit as a registered consignor shall not apply to the places of importation where products are listed in accordance with Articles 263 to 267 of the Code-Implementing Regulation or of a type D customs warehouse. the provisions of Article 525 (2) (a) of the Code-Implementing Regulation shall be released for free circulation. Exceptions are the cases in which the main customs office examines the release of the products for free circulation and declares them to the person concerned. (5) The registered consignor has to lead a deposit and records of the products transported. The main customs office responsible may make arrangements for this purpose. The products transported shall be recorded without delay by the registered consignor. (6) In the event of the change in the conditions presented, § 10 shall apply mutadenly for the erasable and the continued existence of the permission § 11.

Section 6
§ § 137 and 159 (1) of the Act

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Section 19 beneficiary, issue of exemption certificate

(1) A beneficiary who wishes to receive products under suspension of taxation shall have a certificate of exemption provided for in Commission Regulation (EC) No 31/96 of 10 January 1996 on the movement of products under suspension of excise duty. Excise duty exemption certificate (OJ L 327, 22.7. 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 principal customs office, to the holder of the tax warehouse. The third copy remains at the main customs office. After taking over the products, the second copy of the exemption certificate shall remain with the beneficiary. The products must be obtained immediately after the confirmation in accordance with the first sentence of the first sentence. (2) The main customs office for the benefit of the beneficiary shall be:

1.

in accordance with Section 137 (1) (1) (1) to (3) of the Act, the principal customs office, which is responsible for the location of the official procurement authority or the organization of the foreign armed forces which is entitled to issue the order,

2.

in accordance with section 137 (1) (4) of the Act, the main customs office responsible for the monitoring of the quotas and reference quantities of diplomats or consular goods,

3.

in accordance with Section 137 (1) (5) of the Act, the main customs office, which is responsible for the location of the international body.

(3) The confirmation referred to in the first sentence of paragraph 1 in box 6 of the exemption certificate shall be waited if a foreign force receives, under the terms of Article 137 (1) (1) of the Law, products under suspension of duty. In their place, the foreign force will be confirmed. (4) Products under the tax suspension of a foreign force from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory shall be sent to their place of origin. (5) The conditions for the freedom of movement of products made by diplomats and by diplomats, may be used instead of the exemption certificate. (5) Consular missions shall be received in accordance with Article 17 of the Customs Regulation in A connection with the administrative provisions adopted in accordance with this Directive.

Section 7
To § § 138 to 141 of the Act

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Section 20 Participation in the computerised transport and control system

The Federal Ministry of Finance shall, by means of a procedural instruction, determine the conditions and conditions under which persons who use the electronic administrative document for carriage under suspension of taxation shall be subject to the customs authorities ' customs authorities electronic communications via the computerised transport and control system (Article 10 (1) of the Law). In order to be able to exchange messages electronically in this way, the prior application shall be required in the case of a body known by the Federal Ministry of Finance in the procedure instruction. The procedural instruction is published by the Federal Ministry of Finance on the Internet at www.zoll.de. The persons referred to in the first sentence and their IT service providers shall be obliged to comply with the conditions and conditions laid down in the procedural instruction. Unofficial table of contents

Section 21 Creating an electronic administrative document, carrying out an expression

(1) Should products be transported under suspension of excise duty from a tax warehouse in the tax territory or from the place of importation in the tax area

1.

to a tax warehouse in the tax territory or to a beneficiary in the tax territory,

2.

to a tax warehouse, to the establishment of a registered consignee or to a beneficiary in another Member State, or

3.

to a place where the products leave the excise territory of the European Community,

the tax warehousekeeper, as a consignor or the registered consignor, shall, before the commencement of transport using the computerised transport and control system, submit the draft electronic administrative document to the competent main customs office in accordance with (2) The 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 transport of products from other Member States, the provisions of sentences 1 and 2 shall apply. (4) The consignor shall, at the request of the competent principal customs office, make the products unchanged. In so doing, the main customs office may order closure measures. (5) If, in the case referred to in paragraph 1 (1), the recipient is a tax warehousekeeper, the principal customs office responsible for the latter shall forward the electronic administrative document to him. This shall also apply to transport operations carried out via another Member State. An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded by the competent main customs office to the recipient in the tax territory if he or she is a tax warehouse owner or registered recipient. Unofficial table of contents

Section 22 Co-operation of the exemption certificate

Where products are transported under suspension of excise duty to beneficiaries, the carrier shall have the copy issued to the consignor in accordance with Article 19 (1), second sentence, or the copy delivered by the competent authorities of another Member State during the transport operation confirmed the second copy of the exemption certificate. The consignor takes the first copy to his recordings. Unofficial table of contents

Section 23 Type and amount of the security

(1) The security of carriage of products under suspension of taxation may be carried out for several procedures as a comprehensive guarantee or for each procedure individually as a single guarantee or as a cash guarantee. (2) The security as The 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 at the main customs office responsible for the shipper. (3) The main customs office responsible shall determine the amount of the guarantee sum and the amount of the cash security, in particular: , taking into account the tax which would result from the release of the products for free circulation in the tax area. The appropriateness of the guarantee is to be reviewed regularly in the case of the comprehensive guarantee. Unofficial table of contents

Section 24Annullation of the electronic administrative document

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

Section 25 Amendment of the place of destination when using the electronic administrative document

(1) During the transport of the products under suspension of excise duty, the tax warehouse owner may, as a consignor or the registered consignor, change the place of destination and specify a different permitted destination (§ 139 (1), § 140 (1)). Number 1, § 141 (1) of the Law). The first sentence shall also apply to products which are not taken up or taken over by the consignee. (2) In order to change the place of destination, the tax warehouse owner as a consignor or the registered consignor shall have the competent main customs office , using the computerised transport and control system, to submit the draft of the electronic change notification in accordance with the officially prescribed data record. (3) The main customs office shall automatically verify the information contained in the draft of the electronic change message. If there are no complaints, the draft change report shall be assigned a sequential number of minutes and shall be forwarded to the consignor in the form of an amendment to the original electronic administrative document. Complaints shall be communicated to the consignor. (4) If an update of an electronic administrative document has been made to the addressee indicated therein, the addressee shall either be a tax warehousekeeper in the tax territory or a registered consignee in the (5) If the recipient indicated in the electronic administrative document changes, the original recipient, who shall either be the recipient of the electronic administrative document, shall be responsible for the a tax warehousekeeper in the tax territory or a registered (6) If, by updating the electronic administrative document, the control warehouse of the consignee is changed, it shall be updated to the following: The main customs office responsible for the recipient shall forward the notification of change to the recipient. Unofficial table of contents

Section 26 Entry and export declarations in connection with the use of the electronic administrative document, line business

(1) After the inclusion of the products, including in subsets, at a destination specified in Section 139 (1) (1) and Article 140 (1) (2) (a) and (b) of the Act, the consignee shall have the competent principal customs office using the Computerised transport and control systems shall, without delay and no later than five working days after the end of transport, transmit an initial notification in accordance with the officially prescribed data record. In order to avoid unreasonable hardship, the main customs office may, at the request of the consignee, extend the period after sentence 1. (2) The main customs office in charge shall automatically check the information in the initial notification. If there are no complaints, this will be communicated to the recipient. If there are complaints, this will also be communicated to the recipient. The main customs office responsible for the consignor shall transmit the input message if it is a tax warehouse owner in the tax territory or a registered consignor in the tax territory. An initial notification which has been sent by the competent authorities of another Member State shall be forwarded by the competent authority to the consignor in the tax territory. (3) If the beneficiary is a beneficiary, he shall be responsible for the Main customs office after taking over the products, including subsets, the data required for the receipt of the initial notification referred to in paragraph 1, and a copy of the copy of the exemption certificate available to him within the said Time limit in writing. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. (4) The consignee shall, at the request of the competent principal customs office, bring the products in unchanged form. (5) In the cases of § 141 of the Law, the main customs office shall be established on the basis of the From the point of departure, an export declaration confirming that the products have left the excise territory of the European Community shall be sent. This also applies to the export of subsets. The main customs office shall transmit 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 submitted by the competent authorities of another Member State shall be forwarded by the competent authority to the consignor in the tax territory. (6) Without prejudice to § 34, the initial notification referred to in paragraph 1 shall apply; or the export declaration referred to in paragraph 5 as proof that the transport of the products has been completed. The export declaration shall not be regarded as proof if it is subsequently established that the products have not left the excise territory of the European Community. (7) If the consignee is subject to the transport of products, the following shall be considered: Tax suspension a tax warehousekeeper in the tax territory who carries the products under a tax suspension to another tax warehouse in the tax territory or into the operation of a user (Article 153 (1) of the Law) in the tax territory, the the main customs office responsible for the application, subject to revocation, to allow the Products are considered to be included in their tax warehouses and, at the same time, shall be considered as soon as the recipient has obtained possession of the products in the tax territory. The rules relating to carriage under suspension of excise duty shall remain unaffected. Unofficial table of contents

Section 27 Transport in special cases in the tax area

(1) In the case of carriage of products under a tax suspension between tax warehouses of a tax warehouse owner in the tax territory or, where the tax warehousekeeper is at the same time registered consignor, between places of import in the tax territory and the Tax warehouses of this tax warehouse owner in the tax territory may, at the request of the tax warehouse owner, allow other appropriate procedures to be used instead of the electronic management document procedure, if tax concerns do not (2) In the case of frequent and regular transport operations of Products under suspension of excise duty as a ship, aircraft and travel requirement in accordance with Article 27 of the Customs Regulation may, in cases where a customs export procedure is carried out in accordance with Article 786 of the Customs Code implementing regulation, , the main customs office responsible shall, at the request of the tax warehouse holder, allow the holder, for the products delivered in a calendar month, to draft a draft of a product for the period from the end of the calendar month in which the transport has commenced. submitted electronic administrative documents if:

1.

the tax warehousekeeper has been granted the procedure provided for in Article 285a (1a) of the Customs Code implementing Regulation;

2.

the transport is carried out exclusively in the tax territory; and

3.

the individual transport operations of a delivery note or a corresponding commercial document with the clearly visible inscription
" untaxed products for storage
of ships and aircraft "

shall be accompanied.

Sections 21 and 26 shall apply for the preparation of the draft of the combined electronic administrative document and the export declaration. (3) In the case of promotions referred to in paragraph 2 which have been started before 1 July 2012, the draft of the combined electronic administrative document and the export declaration shall be replaced by a summary accompanying document shall be used for the purposes of the electronic management document. In order to create the combined accompanying document, the first sentence of Article 28 (1) and the first sentence of the first sentence of paragraph 2 shall apply mutatily. The consignor shall submit to the principal customs office the second to fourth copy of the accompanying accompanying document up to the tenth day after the end of the calendar month in which the transport has commenced. The main customs office shall, on the basis of the customs declaration submitted in accordance with the procedure referred to in Article 285a (1a) of the Code-Implementing Regulation, or any existing confirmation, certifies the correct termination of the customs declaration. Transport as well as the conformity of the three copies with a visa on the third copy (return note). The confirmed return note shall be returned from the main customs office to the consignor, who shall take it as proof of his records. The second and fourth outbreaks remain at the main customs office. Unofficial table of contents

Section 28 Transport in the tax territory of users of users

(1) In the case of carriage of products under suspension of excise duty in establishments of users (Article 153 (1) of the Law), the holder of the tax warehouse in the tax territory shall be the consignor or the registered consignor of the place of importation in the tax territory. Accompanying document. Instead of the accompanying document, the consignor may use a trade document which has all the information contained in the accompanying document. He has the commercial document with the inscription

" Accompanying document for excise duty on excise duty, Goods subject to excise duty suspension "

(2) The consignor has to produce the accompanying document in four copies. He has the first copy to take his records. During transport, the carrier of the products must carry two to four copies. (3) The user shall take the second copy as proof of his records and shall immediately inform the competent main customs office of the copies thereof. to submit the third and fourth copy of the document to be endorsed. This confirms the conformity of the two copies and the receiving authorization on the third copy (return note). The certificate shall be returned to the consignor by the user at the latest within two weeks of receipt of the products. The consignor has to take the return note to his records. (4) In order to simplify the procedure, the main customs office responsible for the consignor may, on request, allow it to be replaced by the accompanying document referred to in paragraph 1 for the purposes of the procedure referred to in paragraph 1. The calendar month for the same user shall send a collective declaration in triplicate, specifying the delivery note numbers, to the user up to the seventh working day of the following month, when the individual consignments of a delivery note with the clearly visible inscription

"Untaxed Products"

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

" Delivery Slip/Invoice for the Transport of excise duty Goods under tax suspension "

(6) The consignor and the user shall, at the request of the main customs office responsible for them, present the products without modification. In the case of products to be sent, the main customs office may order closure measures. (7) The accompanying documents referred to in paragraphs 1 and 4 shall not be required under the conditions laid down in the first sentence of paragraph 8, to the extent that the following products are transported:

1.

Branntwein, who has been defied with the denials referred to in Articles 44 and 50 (4) and (5),

2.

Flavourings for commercial and technical purposes within the meaning of Section 152 (1) (1), (3) and (4) of the Act.

The products shall be considered to be included in the operation of the consignee as soon as they have acquired it. (8) The consignor shall give to the products referred to in paragraph 7, in the case of transport, commercial documents which are marked:

1.

in the case referred to in paragraph 7, first sentence, point 1, with the record: " This branded wine shall be gated. A deferment or use for drinking purposes or for the production of alcoholic beverages and the illicit trade shall have a criminal and tax-legal effect. "

2.

in the case referred to in the first sentence of paragraph 7, point 2, with the record: ' This product shall not be used for drinking or for the manufacture of alcoholic beverages. An improper use has criminal and fiscal consequences. "

Where the products are delivered by the consignor in pre-filled packages with a nominal quantity of 0.5 to 10 litres, they shall also be affixed to the consignor in accordance with the first sentence of the first sentence. (9) The accompanying documents provided for in paragraphs 1 and 4 are also not required if unfermented spirits are transported from a tax warehouse under tax suspension to pharmacies. The consignor has to give to the spirits at the transport commercial documents, which with the inscription

"Untaxed Branntwein"

, and to the main customs office responsible for the pharmacy, to display the dispatch by sending a copy of the commercial document without delay. The main customs office responsible for the tax warehousekeeper may allow the deliveries of one month to be displayed in summary form. Unofficial table of contents

§ 29 Start of transport in the default procedure

(1) If the computerised transport and control system is not available, the holder of the tax warehousekeeper or the registered consignor may, by way of derogation from § 21, only start a movement of products under suspension of excise duty; if a failure document is used in accordance with the officially prescribed form. (2) The consignor has the competent main customs office in a suitable written form about the failure of the EDP-based system before the start of the first transport in the failure procedure. transport and control systems. Information is not required if it is a failure caused by the customs administration. (3) The consignor has to produce the failure document in three copies. He has the first copy to take his records. The second copy shall be sent without delay to the competent main customs office. The carrier of the products shall carry out the third copy during the journey. (4) At the request of the main customs office, the consignor shall indicate any promotion in the failure procedure before the beginning. In addition, the consignor, at the request of the principal customs office, shall submit the second copy of the failure document prior to the commencement of a transport operation. Section 21 (4) shall apply. (5) If the computerised transport and control system is available again, the consignor shall immediately have the competent main customs office for all the promotions carried out in the failure procedure using the Computerised transport and control systems shall forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and which shall indicate the use of the failure procedure. § 21 (2) and (5) shall apply accordingly. (6) The failure procedure shall apply until the electronic administrative document has been forwarded by the responsible main customs office. After the transmission, the electronic administrative document shall replace the failure document. (7) The unique reference code transmitted with the electronic administrative document shall be sent by the consignor on the first copy of the document. To enter the failure document in the field provided for this purpose. If the transport is not completed, the reference code shall be notified to the carrier of the products and shall be entered by the carrier in the field provided for in the third copy of the document if he does not express an electronic copy of the document. Administrative document. The third copy of the failure document, which is provided with the reference code, shall be deemed to be a transport document within the meaning of the first sentence of Article 21 (3). Section 26 shall apply to the entry and export declarations. Unofficial table of contents

§ 30 Cancellation in the default procedure

(1) If the computerised transport and control system is not available, the tax warehouse holder as a consignor or the registered consignor may, by way of derogation from § 24 or the failure document, be provided with official (2) The consignor has to produce the cancellation document in two copies. (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 competent main customs office. (3) If the computerised transport and control system is available again and before the consignor, he shall have the electronic administrative document available to the consignor. the main customs office responsible, without delay, by using the computerised transport and control system, to submit a draft electronic cancellation notification in accordance with Article 24 (2). § 24 (3) and (4) shall apply accordingly. Unofficial table of contents

Section 31 Change in the place of destination in the failure procedure

(1) If the computerised transport and control system is not available, the tax warehousekeeper may, as a consignor or the registered consignor, take the place of destination during the transport of the products, by way of derogation from § 25. change the prescribed form (change document). The first sentence shall also apply to products which are not taken up or taken over by the consignee or which are not exported. (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 transport document which has been carried, if the document has not been forwarded to it. (3) The computerised transport and control system shall be available again the consignor shall immediately inform the competent main customs office of any changes made to the place of destination in the failure procedure, using the computerised transport and control system, to the draft electronic change report Section 25 (2), which shall provide the same data as the Amendment document referred to in paragraph 1. Section 25 (3) to (6) shall apply accordingly. (4) For information on the failure of the computerised transport and control system, the obligation to notify each change of destination and the transmission of the second copy of the Change document shall apply mutas to § 29 (2) and (4) sentence 1 and 2. Unofficial table of contents

Section 32 Entry and export declarations in the failure procedure

(1) In accordance with Article 26 (1), the consignee may not, after termination of a movement of products under suspension of excise duty, submit the notification within the time limit laid down there, because the computerised transport and control system does not , or if the electronic administrative document or the amending report has not been forwarded to it pursuant to Article 25 (6), it shall submit to the competent main customs office an entry document, in accordance with officially prescribed form, with which it shall: the receipt of the products is confirmed. The deadline for submitting the entry document and the extension thereof shall be § 26 (1). (2) The recipient shall make the entry document in three copies. The main customs office responsible shall confirm the three copies and return the first copy to the recipient. The addressee has to take this copy to his records. If the receipt is not sent by the consignee within the period referred to in Article 26 (1), the main customs office responsible for the consignee shall send the second copy of the input document to the consignor responsible for the consignor. The main customs office, which forwards it to the consignor. Entry documents sent by the competent authorities of another Member State shall be forwarded by the competent authority to the consignor in the tax territory. (3) The computerised transport and control system shall be re-opened. , and if the electronic administrative document or the notification of change in accordance with § 25 (5) or (6) is available to the addressee, the addressee shall immediately inform the competent main customs office of the entry document drawn up in the failure procedure Use of the computerised transport and control system To be notified in accordance with Article 26 (1), which shall contain the same data as the entry document referred to in paragraph 1. Section 26 (2) shall apply. (4) After the end of a movement of products under suspension of excise duty, the export declaration cannot be drawn up in accordance with Article 26 (5), either because the computerised transport and control system is not the subject of the If the electronic administrative document has not been transmitted, the main customs office shall draw up an export document certifies that the products have left the European Community's excise territory. 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 products have 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) The computerised transport and transport system shall be Once again available and the electronic administrative document is available, the main customs office shall draw up an export declaration in accordance with § 26 (5) sentence 1. Section 26 (5), sentences 2 and 3 shall apply accordingly. Unofficial table of contents

Section 33 Replacement certificates for the termination of transport

If there is no proof in accordance with Article 26 (6), the main customs office responsible for the consignee or the main customs office in whose district the customs office of exit is located shall confirm in those cases in which no entry or export notification pursuant to § 32 , the termination of the carriage under suspension of excise duty if it is sufficiently substantiated that the products have reached the specified destination or have 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 products.

Section 8
§ § 142 and 143 (3) of the Act

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Section 34 Irregularities during transport under suspension of taxation

(1) If deviations are found in the consignee in the tax area, the main customs office in charge may, in general, see a loss of up to 0.5 per cent lost as irretrievably lost due to the nature of the products, provided that: (2) In the cases of § 28, the return note shall not be received by the consignor within two months, this shall be immediately the responsibility of the tax warehouse owner as a consignor or the registered consignor. Main customs office (§ 6 (2)). (3) The products shall be used during the In the event of unforeseeable events or force majeure being completely destroyed or irretrievably lost, the carrier shall immediately notify the principal customs office of such transport and shall prove it by appropriate documentation.

Section 9
To § § 143 and 144 of the Act

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§ 35 Tax Registration

The tax declaration pursuant to the first sentence of § 144 (1) and the first sentence of paragraph 2 of the Act shall be lodged in accordance with the officially prescribed form.

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

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Section 36 Small-amount scheme

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

Section 11
§ § 145 to 147 of the Act

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Section 37 Registration of products

Products from third countries and third countries are to be notified in the cases of § 147 (3) of the Act under the customs legislation with the essential characteristics for taxation and according to the tax rate. The declaration of tax shall be lodged in the customs declaration or in the form of an official form.

Section 12
On § 148 of the Law

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Section 38 Transport for private purposes

If more than 10 litres of brandy or drinking brandy are transported to the tax territory for private purposes pursuant to § 148 of the Act, it is presumed to be refuted for commercial purposes to be transferred to the tax territory (Section 149 of the Act).

Section 13
On § 149 of the Law

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Section 39 Transport for commercial purposes

(1) For the first time, those who obtain products from the tax-free circulation of another Member State for commercial purposes in the tax area shall have the right to use or use them in advance to the competent main customs office (Article 6 (2)). indicate the essential characteristics of the tax (type, quantity, alcoholic strength) and provide security for the tax in accordance with Section 149 (4) of the Act. § 35 shall apply mutas to the tax declaration. At the request of the principal customs office, the further information to be provided shall be provided to keep records of the relation of the products and to show them unchanged if this is necessary to secure the tax revenue or to the (2) Those who do not only occasionally obtain products from the tax-free movement of another Member State for commercial purposes in the tax area, thereby simplifying the procedure in accordance with § 149 (5) Sentence 3 of the Act seeks to do so in advance to the competent main customs office (§ 6 (2)) to be applied for in the form of an officially prescribed form. For the purpose of admission to this procedure, the safety performance, the document and the records relating to the related products, the obligation to notify when changing the operating conditions presented and the tax declaration, the following shall apply: Regulations for registered recipients in § 17 (3) sentence 1, 3 and 4, paragraph 5, paragraph 6 and § 35 corresponding. (3) If products are transported to the tax territory in accordance with the first sentence of the first sentence and the second sentence of the second paragraph of paragraph 2, the carrier shall have the second and third sentence To carry out the simplified accompanying document during transport. (4) The 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 main customs office responsible for the tax declaration. Upon request, the main customs office shall confirm the registration or payment of the tax. Unofficial table of contents

Section 40 transit of products of non-taxable transport of another Member State

If products are transported by the tax territory pursuant to Section 149 (2) sentence 2, second sentence, point 1 of the Act, § 39 (3) shall apply accordingly.

Section 14
On § 150 of the Law

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Section 41 Shipment Trade, Representative

(1) The mail order retailer shall submit the notification in accordance with the first sentence of Article 150 (4) of the Act in accordance with officially prescribed form. (2) The agent of the mail order dealer shall have the application for permission before commenced his activity pursuant to § 150 (4) sentence 3 of the law of the competent main customs office (Section 6 (2)) in accordance with the officially prescribed form. The application shall be accompanied by a current register statement in duplicate in the case of undertakings entered or entered in the register of trade or cooperatives. At the request of the main customs office, the applicant shall provide further information if they appear necessary to secure the tax revenue or to the tax supervisor. (3) The main customs office responsible shall give the representative of the Mail order dealer in writing under the right of revocation, if the authorized agent has provided security for the deliveries in the individual case or in the case of not only occasional deliveries pursuant to Section 150 (5) sentence 4 of the law for the presumably during one month of tax. § 8 (1) sentence 2 shall apply for the deletion and the continued existence of the permission § 11, for the security benefit in accordance with § 150 paragraph 5 sentence 4 of the law. Permission may be granted for a limited period of time. (4) The commissioner has to lead a Belegheft. The main customs office responsible may, as well as to the records and the advertisements, make arrangements pursuant to § 150 (4) sentence 5 of the Act. The officer is obliged to notify the principal customs office of any changes to the circumstances in question concerning the permission concerned. (5) The tax declaration must be submitted in accordance with the officially prescribed form.

Section 15
On § 151 of the Law

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Section 42 Irregularities during the transport of products of non-taxable transport of other Member States

(1) If the beneficiary (§ 39 (1) or (2)) establishes deviations from the information in the simplified accompanying document, he shall immediately notify the main customs office of such deviations in writing. (2) If the products have been completely destroyed or irretrievably lost during the journey as a result of unforeseeable events or force majeure, the carrier shall immediately inform the principal customs office of such loss or damage. (3) The tax debtors pursuant to § 151 (3) sentence 1 of the Act have to hand over the tax declaration in accordance with the officially prescribed form.

Section 16
§ § 152 and 153 of the Act

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Section 43 Full-fermented branded wine

(1) Branntwein is completely disguised if it has been gelled in accordance with the provisions of Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturation of alcohol for use in the The purpose of the exemption from excise duty (OJ L 327, 12), as last amended by Commission Regulation (EU) No 162/2013 of 21 February 2013 (OJ L 327, 28.11.2013, p. 5), as amended. (2) In the case of fully-fermented spirits transported from other Member States or to other Member States, the carrier has the second and third copy of the simplified version. (3) The Federal Ministry of Finance may implement the provisions of Article 27 (5) of Council Directive 92/83/EEC of 19 June 1992 on the implementation of the provisions of Council Directive 92 /83/EEC of 19 June 1992 October 1992 on the harmonisation of the structure of excise duties on alcohol and alcoholic beverages (OJ L 327, 28.12.1992, p 21, L 19, 27.1.1995, p. 52), as last amended by the Protocol on the conditions and arrangements for the admission of the Republic of Bulgaria and Romania to the European Union (OJ L 316, 27.11.1995, p. 86), as amended, is subject to a general application of a tax exemption under Article 152 (2) (6) of the Act or a tax exemption which has already been granted, if that is the case for the Complete denaturation of spirits used is unsuitable for reasons of safeguarding tax revenue or health protection. The general decree is to be published in the Federal Gazette. Unofficial table of contents

Section 44 General usage permit

Waiving of a formal permit is the commercial use

1.

from, based on 100 litres of alcohol in each case, with

a)

1.0 liter of methyl ethyl ketone, consisting of 95 to 96 wt.% of MEK, 2.5 to 3 wt.% of methyl isopropyl ketone and 1.5 to 2 wt.% of ethyl isoamyl ketone (5-methyl-3-heptanone),

b)

6,0 kilograms of shellack,

c)

2.0 liters of toluene,

d)

2.0 Litre Cyclohexane

in the case of processed products; and

2.

of branntwine flavourings

for the purposes referred to in Article 152 (1) (3) and (4) of the Act generally. § § 45 to 48 do not apply to this extent. Unofficial table of contents

Section 45 Application for tax-free use

(1) Those who wish to use products without tax in cases other than those referred to in § 44 shall apply for the competent main customs office (Section 6 (2)) prior to their use in accordance with the officially prescribed form. The application shall be accompanied by a duplicate copy:

1.

a current register of companies registered or entered in the trade or cooperative register,

2.

a plan of the holding in which the places of storage and use of the products requested have been drawn up, together with the addresses,

3.

a declaration of operation on the exact purpose and the manner of use.

In addition, pharmaceutical manufacturers have to prove their manufacturing authorization. (2) At the request of the main customs office, the applicant must provide further information when they are responsible for securing the tax revenue or for the Tax supervision is required. The main customs office can dispense with the requirements of paragraph 1 if tax concerns are not affected thereby. (3) As food flavourings in the meaning of § 152 (1) (5) of the Act, those for human consumption shall not be deemed to be appropriate. Preparations and basic substances which are demonstrably intended to be used commercially under small doses for the production and flavouring of non-alcoholic beverages and other food products, and certain drinking-spirits wines with of the same purpose, under official supervision, in an approved procedure, For drinking purposes have been made unusable. Unofficial table of contents

§ 46 Granting of permission, permission certificate

(1) The main customs office responsible shall give the user a written permission to use the products in writing, subject to revocation reservation, and shall issue a permit certificate as proof of the eligibility for a certificate on request. Permission may be granted for a limited period of time. A permit shall not be granted if the estimated annual requirements for unprocessed products are less than 50 litres of alcohol. The main customs office in charge may exempt from the restrictions set out in sentence 3 if the user undertakes to obtain products in quantities of at least 25 litres of alcohol on a case-by-case basis. Permission may be granted for a limited period of time. (2) The user must immediately return the permission form if the permission is obtained or the tax-free use is discontinued. He shall immediately indicate the loss of the certificate of approval to the competent principal customs office. (3) The licence certificate shall be the holder of the tax warehouse or the registered consignor before the transport of the products into the operation of the user pursuant to § 139 Paragraph 1 (2) of the Act. (4) In the event of a change in the conditions presented, § 10 shall apply mutatily for the purpose of the deletion and the continued existence of § 11. Unofficial table of contents

Section 47 Belegheft, accounting

(1) The user shall have a Belegheft. The main customs office responsible may make arrangements for this purpose. (2) The user must keep a usage book in accordance with the officially prescribed form. The main customs office responsible may make arrangements for this purpose. On request, the user shall keep records. The main customs office shall, at the request of the Commission, make operational records instead of the use book, if tax concerns are not affected by this. § 12 (3) shall apply mutatily for the recording obligation. The main customs office may, in exceptional cases, to the extent that tax matters do not conflict with that, dispense with the conduct of a use book. Unofficial table of contents

§ 48 Storage, stocktaking

(1) The user shall be allowed to store the products only in the notified places. The main customs office responsible may allow exceptions if tax concerns are not affected. It may require that notices should be issued in the storage rooms and in the rooms in which the products are used in a tax-free way, indicating the intended use and the tax consequences of an improper use of the products. Use is made of. § 13 shall apply for destruction, complete destruction and irretrievable loss. (2) The user shall store taxed and untaxed products separately from each other. The user who wants to manufacture medicinal products from untaxed, untaxed spirits and who wishes to use taxed spirits 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 spirits. The main customs office may make arrangements for this purpose. (3) To the extent that a usage book is conducted or other records are permitted in its place in accordance with § 47 (2), the user shall receive the stock once a year. § § 14 and 15 (1) shall apply accordingly. Unofficial table of contents

Section 49 Disposal of products, misused use

(1) The competent main customs office may, upon request, authorise the user to make products in exceptional cases under his or her permit for tax-free use on tax warehouses or on other users. The user shall give the products at the time of the delivery of commercial documents, which shall be published in the

"Untaxed Products"

(2) The tax declaration pursuant to § 153 (3) sentence 5 of the Act shall be lodged in accordance with the officially prescribed form of form. Unofficial table of contents

§ 50 Vergällung

(1) For products to be used for the purposes referred to in Article 152 (1) (3) and (4) of the Law, paragraphs 2 and 4 to 6 shall apply. (2) For products not already covered by the supplier, the user shall: , subject to the first sentence of paragraph 3, to apply to the main customs office immediately following the entry into the holding, indicating the amount of the denying agent and the amount of alcohol to be gleaned. The main customs office may require additional information. The user must keep the equipment necessary for the denaturation and the denaturant. (3) Branntwein for the production of vinegar in accordance with § 152 (1) (2) of the Law is to be put into operation by the vinegar manufacturer after admission to the operation Immediately, with 6.0 kilograms of acetic acid for 100 litres of alcohol, calculated as anhydrous acid, even to be gelled. The main customs office responsible may make arrangements for this purpose. It may order the official denials referred to in paragraph 2 if it appears necessary to secure the tax revenue or to ensure tax supervision. (4) The following denaturants are authorised for the denaturation of 100 litres of alcohol:

1.

for the manufacture of cosmetic products or agents for the improvement of odours:

a)

0.5 kilogram of diethyl phthalate,

b)

0.5 kilogram thymol,

c)

5.0 kilograms of isopropanol and 78.0 grams of tertiary butanol,

d)

0.8 grams of denatonium benzoate and 78.0 grams of tertiary butanol;

2.

for the production of scientific preparations for teaching purposes, for chemical investigations of all kinds, for the application of chemicals and reagents for their own laboratory requirements, for the production, storage and sterilization of medical devices Suture material and for the production of sealing lacquer: 1.0 litre of petroleum ether;

3.

for the preparation of emulsions and similar preparations for photographic purposes, light-printing and light-coating processes and for the production of materials with the exception of collodion: 5.0 litres of ethyl ether;

4.

for the production of fuels: 2.0 litres of fuel;

5.

for the production of ethyl-tertiary-butyl-ether (ETBE): 0.085 litres ETBE;

6.

for the preparation or dilution of printing inks: 2 litres of ethyl acetate and 0.1 litre of isopropyl acetate or 0.1 litre of n-propanol.

Non-tax, in particular food and pharmaceutical law provisions remain unaffected. (5) If the denials referred to in paragraph 4 are for the purposes specified in § 152 (1) (3) and (4) of the Act in individual cases according to the Unsuitable requirements of the user, the Bundesmonopolverwaltung für Branntwein may, upon request, allow other denaturants to be used. If it has been shown that in other Member States there are generally approved densiders, they shall grant authorisation if there is no reason to ensure that the tax or health protection measures are secured. The authorisation shall be revoked if it becomes known that the denaturant is unsuitable for reasons of safeguarding the tax revenue or the health protection. The applicant shall, on request, leave free samples for examination purposes to the Federal monopoly administration. (6) Should products be obtained from other Member States or from third countries which are not in the tax territory. authorised denaturing agent shall apply, paragraph 5 shall apply. (7) (8) (omitted) Unofficial table of contents

§ 50a Entgällung, Abvision of the Remuneration

(1) It shall be prohibited to withdraw all or part of the denying agent or to add substances to the products which affect the effect of the denying agent. If the effect of the denaturant is reduced in the production process in the case of repeated use of products, they are to be gelled again. The main customs office responsible may allow exceptions if tax concerns are not affected. It may authorise the user to clean products which have become unusable. (2) If the user wants to produce goods which do not contain any alcohol, and if a denaturation is not possible, the main customs office responsible may, with the consent of the of the Federal monopoly administration at the request of a diversion. Unofficial table of contents

Section 51 Tax-free products from fermented products

Products referred to in Article 152 (2) (5) of the Act of another Member State or a third country which, under Article 152 (1) of the Act, may be manufactured in the tax territory only from products which have been used for tax purposes, shall be deemed to have been made subject to the following: Law used in the manufacture of products. This shall not apply if it has been established that the products have been produced from unprocessed products or that they are of a nature which may cause the risk of abuse of the freedom of taxation. Unofficial table of contents

§ 52 (omitted)

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§ 53 (omitted)

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§ 54 (omitted)

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Section 55 levy of beverages and food flavourings, misappropriation or use

(1) Those who wish to benefit from a tax relief for food and beverage flavourings shall be obliged to give the same at the time of the delivery of commercial documents marked with the following inscription:
" This product may not be used for drinking or for the manufacture of alcoholic beverages. The misappropriation is subject to criminal and fiscal consequences. "
Where flavourings are delivered in pre-packed pre-packs of a nominal quantity of 0.5 litres or more, the dispensing shall also have to be affixed to the said inscriptions in accordance with the first sentence. The labelling requirements shall also apply to other levels of trade. (2) Those who have tax-favoured alcohol-containing flavourings or other tax-favoured foods as semi-products for commercial purposes other than those in Section 152 (1) (5) or (6) of the The law shall be taxed in accordance with Section 153 (3) of the Act, unless otherwise provided for by the law or by a double taxation with the control of the tax.

Section 17
On § 154 of the Law

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Section 56 Tax relief in the tax area

(1) The tax warehousekeeper may include his own taxable products (back goods) in his tax warehouse. § 12 (3) applies to the collection in the warehouse management. The holder of the tax warehousekeeper applies for a waiver or refund pursuant to Section 154 (1) of the Act by transferring the returned goods received in one month to the tax declaration in accordance with § 35. (2) Other demonstrably taxed products may be used by the tax warehouse owner. Under the conditions laid down in paragraph 3, tax warehousekeepers shall be liable for tax compensation in their tax warehouses. The second sentence of the second sentence of the first sentence of paragraph 1 shall apply to the collection in the warehouse management. (3) The tax warehouse holder shall have the competent main customs office as proof of taxation in the tax territory (Section 154 (1) of the Law). The tax declaration shall be subject to a tax confirmation by the manufacturer or the tax debtor or the other seller in accordance with the official form of the form. In addition, in the case of the inclusion of domestic drinking spirits in the context of the proof of taxation, it must demonstrate, by means of a declaration by the manufacturer, that the spirits do not contain a severance branding wine. The main customs office may, among other things, dispense with the submission of a declaration by the manufacturer in accordance with the second sentence, if the use of severance spirits is unlikely. (4) The tax warehouse owner may be the principal customs office apply to transport taxed products under suspension of excise duty to tax warehousekeepers or to establishments of registered recipients in other Member States, without including products in their tax warehouses. The products shall be preducted at the request of the principal customs office in advance. Paragraphs 2 and 3 shall apply accordingly.

Section 18
On § 155 of the Law

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Section 57 Tax relief in the carriage of products of non-taxable transport to other Member States

(1) The simplified accompanying document shall be prepared for those wishing to transport products of a non-taxable nature for commercial purposes, except in the case of mail-order trade, to other Member States. The carrier has to carry out the second and third production during transport. (2) Anyone who does not only occasionally claim tax relief under Section 155 (1) of the Act for taxed products which are taxed in other Member States , this has to be notified in advance to the responsible main customs office (Article 6 (2)) in accordance with the officially prescribed form. The display shall be accompanied in duplicate by a statement of the nature of the products, indicating their alcoholic strength by volume (list of products). The person responsible for the discharge shall also ensure that the products are taxed at the level of the rule and that they do not contain a severance of severance branding. Any changes to the circumstances described shall immediately inform the main customs office of the person entitled to discharge. (3) The person entitled to discharge shall have a document and records of the transport operations carried out in other Member States. The main customs office responsible may make arrangements for this purpose. At the request of the principal customs office, the person entitled to discharge shall be required to present the products prior to the commencement of the journey. (4) The tax relief shall be applied for by means of a discharge declaration in respect of all products which have been officially prescribed; which have been transported from the tax territory within a discharge section referred to in paragraph 5. The person entitled to discharge shall submit the notification to the competent main customs office until the tenth day of the second month following the discharge section, to include in it all the information necessary for the assessment of the tax relief, and to: Calculate the amount of the relief itself. In addition, the third party, confirmed by the beneficiary, must be provided with the simplified accompanying document, together with the proof of the tax of the other Member State. As a proof of tax, the official confirmation of the other Member State shall also apply to the fact that the products have been duly registered in that Member State. In addition, if he has not taxed the products himself, the person entitled to discharge has, in the form of proof of taxation in the tax territory (Article 155 (1), first sentence of the law), the principal customs office of the manufacturer ' s tax confirmation, or To present the tax debtor or other seller in accordance with the officially prescribed form. In the case of the carriage of domestic drinking spirits by a declaration by the manufacturer, the person entitled to discharge also has to demonstrate that the spirits do not contain a severance branding wine. The third sentence of Article 56 (3) shall apply accordingly. 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. Moreover, in individual cases it may immediately issue, reimburse or reimburse the tax. (6) If the person responsible for the relief has withdrawn the products under the control of his/her tax warehouse, he shall have the tax relief until the tenth day of the Request for the following month in the tax declaration pursuant to § 35. In this case, the discharge section shall be one calendar month. (7) The application for the repayment or repayment of the tax pursuant to Section 155 (3) of the Act shall be filed with the discharge declaration referred to in the first sentence of paragraph 4 at the main customs office which shall be responsible for the application of the Tax in accordance with § 151 (3) of the Act. The application shall be accompanied by proof of the tax of the other Member State.

Section 19
§ 156 of the Law and Section 212 of the Tax Code

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Section 58 Applications for tax supervision

(1) Anyone who wants to manufacture or manufacture drinking spirits outside the tax warehouse for commercial purposes has to register this in writing in duplicate to the relevant main customs office (Section 6 (2)). In doing so, the notifiable person shall specify

1.

the name, the place of business and the legal form;

2.

the tax number at the competent tax office,

3.

the volume of estimated production in one year in litres of goods,

4.

the nature of the drinking spirits produced with an indication of the alcoholic strength and

5.

the nature of the alcohol-containing products used for the manufacture.

In so far as non-alcoholic products not subject to the tax on spirits are used, it shall also indicate the level of the share of such products in the total alcoholic strength by volume of the drinking-spirits produced. Holders of a licence in accordance with § 7 (1), 17 (3) and 46 (1) in conjunction with Section 152 (1) (5) and (6) of the Act have only to notify the main customs office of the production of drinking spirits. At the request of the main customs office, the notifiable person must provide further information if they appear to be necessary to secure the tax revenue or to ensure tax supervision. The main customs office can dispense with disclosures if tax concerns are not affected by this. The manufacturer of drinking spirits shall keep records of the alcohol-containing products used and of the drinking spirits produced, indicating their alcoholic strength by volume. The main customs office can make arrangements for this purpose. It may require further records if they appear necessary to secure the tax revenue or for tax supervision. (2) Who, without being a tax warehouse owner (§ 7 paragraph 1), wants to buy or buy severance branding twins in writing in duplicate in writing to the responsible main customs office (§ 6 paragraph 2). In doing so, the buyer shall indicate:

1.

the name, the place of business and the legal form;

2.

the tax number at the competent tax office,

3.

the volume of the estimated annual purchase quantity in litres of alcohol,

4.

the nature of the severance branding and

5.

the form of further marketing of the severance branding.

At the request of the main customs office, it shall provide further information if it appears necessary in order to secure the tax revenue or to ensure tax supervision. The buyer is obliged to keep records of the buying-in branded wine, indicating the seller, and the whereabouts of this wine. The provisions of the first sentence of paragraph 1 shall apply. (3) The notifiers referred to in paragraphs 1 and 2 shall, without delay, notify the main customs office of changes to the operating conditions shown in writing. If a person with a registration is subject to the activity, he shall also immediately notify the principal customs office in writing. Unofficial table of contents

Section 59 Sample sampling in the context of tax supervision

Public officials responsible for tax supervision may use goods subject to or liable to be subject to sowing tax, raw materials and raw materials, semi-finished products and finished products, as well as denaturants used for or during manufacture. of such goods, and shall take samples free of charge from the containment of such goods for investigation purposes. 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
Article 159 (3) (a) of the Act

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Section 60 Carriage of products of non-taxable transport by another Member State

(1) The simplified accompanying document shall be completed by the movement of products of a non-taxable nature for commercial purposes by another Member State to a consignee in the tax territory. The consignor has indicated in box 3 of the simplified accompanying document

" Transit/Products of the Tax-free transport "

as well as to the address of the main customs office responsible (Article 6 (2)). The carrier shall carry out the second and third production during transport. It has to carry the products on the shortest possible route through the other Member State (transit Member State). (2) The consignor has the first copy of the simplified accompanying document at the latest on the date of dispatch to the main customs office. . Upon completion of the transport, the consignee shall confirm the acceptance of the products on the third copy of the simplified accompanying document and shall forward it to the main customs office responsible for the consignor. (3) In the case of carriage 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. (4) of the free movement of traffic on a regular basis by another Member State may, at the request of the consignor and in consultation with the competent tax authority of the Member State of transit, make a simplified procedure, without the simplified accompanying document, the competent authority may, in consultation with the competent tax authority of the Member State of transit, . The main customs office shall prescribe the procedure and grant a permit under the right of revocation. A copy of this permit shall be forwarded to the competent tax authority of the transit Member State.

Section 21
On Section 159, point 4 of the Act

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Section 61 Electronic data transfer in the taxation procedure, General

(1) Data required for the taxation procedure may be transmitted by remote data transmission (electronic data transmission), as soon as the organisational and technical requirements for the customs administration are available. The electronic data transfer may be entrusted to third parties. (2) The Federal Ministry of Finance shall determine the details of the electronic data transmission in accordance with the first sentence of paragraph 1 by means of a procedural instruction issued by the Federal Ministry of Finance (www.zoll.de) In the case of electronic data transmission, the respective state of the art should be used in accordance with the relevant state of the art procedures, which are to ensure authenticity, confidentiality and Ensure integrity of the data. In the case of the use of generally accessible networks, encryption methods are to be used. (4) The obligations of the program manufacturers in accordance with § § 63 and 64 are exclusively of a public-law nature. Unofficial table of contents

§ 62 Interfaces

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

Section 63 Requirements for the programmes

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

Section 64 Examination of programmes

(1) Programmes intended for the processing of the data necessary for the taxation procedure shall be examined by the manufacturer before the first use and after each modification to see whether they meet the requirements laid down in § 63 (1). In this case, a protocol is to be drawn up for the last run of the test and a program listing to be stored for five years. The retention period in accordance with the second sentence shall begin at the end of the calendar year of the first use for data transmission. Electronic, magnetic and optical storage methods, which make it possible to restore the program version in paper form at any time, are equal to the programme listing. (2) The Federal Ministry of Finance The office (examination office) has the power to verify the programmes and documentation intended for the collection, processing or electronic transmission of the data. § 200 of the Tax Code applies accordingly. (3) The manufacturer or distributor of a defective program shall be required immediately for the repair or detachment of the program. To the extent that an immediate repair or detachment does not take place, the examination office is entitled to technically exclude the programs of the manufacturer from the electronic transmission according to § 61. The examining body is not obliged to examine the programmes. (4) If programmes are provided for under paragraph 1 for general distribution, the manufacturer must make available to the Examination Office, on request, samples for the purpose of the examination free of charge. Unofficial table of contents

§ 65 Liability

(1) The manufacturer of programs intended for the processing of the data required for the control procedure shall be liable in so far as the data as a result of an intentional or grossly negligent breach of a duty according to § § 63 and 64 are processed inaccurately or incompletely, thereby shortening taxes or gaining undue tax advantages, for the shortened tax or wrongfully received tax advantages. (2) Those who have to make the programs referred to in paragraph 1 Data transfer on behalf of the contract (§ 61 paragraph 1 sentence 2) shall be held liable, insofar as this is based on Incorrect or incomplete transmission of taxes is intentionally or grossly negligently shortened or unjustly tax advantages are obtained. Unofficial table of contents

§ 66 Authentication, data transfer on behalf of

(1) In the case of electronic data transmission, a qualified electronic signature is in principle necessary. A qualified electronic signature shall not be required if another secure method is used which authenticates the data transmitter (sender of the data) and the requirements specified in § 61 (3) to the Guarantee of the authenticity and integrity of the data in the same manner. (2) In the case of transmission on behalf of the contract (Section 61 (1) sentence 2), the third party shall immediately verify the data to the client in a readily verifiable form for the purpose of checking the data. To be made available. The client shall immediately check the data.

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

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§ 67 Administrative Offences

(1) The administrative offence is in the meaning of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly

1.

Contrary to § 10 (1) sentence 1 or 3 or paragraph 2 sentence 1 or 2, in connection with § 17 (6), § 18 (6), § 39 (2) sentence 2 or § 46 (4), an advertisement is not correct, not correct, not in the prescribed manner or not in due time,

2.

Contrary to § 11 (6), even in connection with § 17 (6), § 18 (6), § 39 (2) sentence 2, § 41 (3) or § 46 (4), an advertisement is not reimbursed, not correctly, in the prescribed manner or not in due time,

3.

, contrary to the first sentence of Article 13 (1) or the first sentence of paragraph 2, even in conjunction with the fourth sentence of Article 48 (1), an indication shall not be reimbursed, not correctly, in the prescribed manner or not in due time,

4.

Contrary to § 14 (1) sentence 4, also in conjunction with § 48 (3) sentence 2 or § 29 (4) sentence 1, even in conjunction with § 31 paragraph 4, an advertisement shall not be reimbursed or not reimbursed in due time,

5.

contrary to § 34 (2) or (3), § 39 (1) sentence 1, § 41 (4) sentence 3, § 42 (1) sentence 1, an indication not, not correct, not reimbursed in the prescribed manner or not in good time,

6.

Contrary to § 46 (2) sentence 2, § 48 (2) sentence 2, § 57 (2) sentence 4, an advertisement is not refundable or not reimbursed in due time,

7.

contrary to the fourth sentence of Article 58 (1), even in conjunction with paragraph 3, an indication shall not, not properly, be reimbursed in the prescribed manner or not in due time,

8.

contrary to § 11 paragraph 5 sentence 2, § 14 paragraph 1 sentence 1 or 2 or paragraph 3 sentence 2, § 15 paragraph 4 sentence 2, § 35, also in conjunction with § 39 paragraph 1 sentence 2 or paragraph 2 sentence 2, § 41 paragraph 5, § 42 paragraph 3 or § 49 paragraph 2, § 58 paragraph 1 sentence 1 or , the first sentence of paragraph 2 does not provide an application, not correct, not complete, not in the prescribed manner or not in good time,

9.

contrary to § 12 (1) sentence 1 or 2 sentence 1 or 2 or paragraph 3 sentence 1, also in conjunction with § 47 (2) sentence 5, § 15 (4) sentence 3, § 17 (5) sentence 1 or 4, also in conjunction with § 39 paragraph 2, § 18 paragraph 5 sentence 1 or 3, § 41 The first sentence of the first sentence of Article 47 (1) or the first sentence of Article 47 (2), the third sentence of Article 48 (2), the first sentence of Article 57 (3), the second sentence of Article 58 (1), or the fourth sentence of paragraph 2, of a document, a book or a record, shall not be correct, not in the prescribed manner or in the manner prescribed, does not lead in time,

10.

contrary to articles 21 (1), 24 (2), 25 (2), 26 (1) sentence 1 or (3) sentence 1, § 29 (3) sentence 2 or paragraph 5 sentence 1, § 30 (3) sentence 1, § 31 (2) sentence 3 or subsection 3 sentence 1, § 32 (3) sentence 1, § 60 (2) sentence 2 do not carry out, not correctly, in the prescribed manner or not in good time,

11.

contrary to § 21 (3) sentence 1 and 3, § 22 sentence 1, § 28 (2) sentence 2, § 29 (3) sentence 4, § 39 (3), also in conjunction with § 40, § 57 (1) sentence 2, § 60 paragraph 1 sentence 3, an expression or a copy of a document or a copy of a document not to be accompanied by a certificate,

12.

contrary to § 21 (4) sentence 1, also in conjunction with Section 29 (4) sentence 3, § 26 (4), § 28 (6) sentence 1, § 39 (1) sentence 3, § 56 (4) sentence 2, § 57 (3) sentence 3 the products are not, not correct, not complete or not in good time,

13.

Contrary to § 28 (2) sentence 1, § 29 (3) sentence 1, § 30 (2) sentence 1, § 31 (2) sentence 1, § 32 (2) sentence 1, § 57 (1) sentence 1, § 60 (1) sentence 1, a document is not issued, not correct or not in the prescribed manner,

14.

Contrary to § 28 (3) sentence 1 or paragraph 4 sentence 2, § 29 (4) sentence 2, even in conjunction with § 31 (4), § 32 (1) sentence 1, § 39 (4) sentence 1, a document or a copy of a document is not presented correctly or not in due time,

15.

, contrary to the provisions of the third sentence of Article 28 (3) or the fourth sentence of paragraph 4 (4), a return note or a collective declaration shall not be returned in due time, or

16.

Contrary to § 29 (2) sentence 1, § 30 (2) sentence 3, § 31 (2) sentence 4, § 60 (3), information is not provided, is not carried out correctly or not in good time, or

17.

Contrary to § 29 (7) sentence 1 or 2, § 31 (2) sentence 5, an entry or endorsement shall not be made, not correct, in the prescribed manner or not in time.

(2) In the sense of Section 381 (1) (2) of the Tax Code, who intentionally or recklessly is acting in a manner that is contrary to the law

1.

Contrary to the second sentence of Article 28 (5), a delivery note or invoice shall not be marked in the correct manner or not in the prescribed manner,

2.

Contrary to § 28 (8) sentence 1 or 2 or paragraph 9, sentence 2, § 49 (1) sentence 2 or § 55 (1) sentence 1 and 2, a commercial document does not, either correctly or not in the prescribed manner, give or not give a commercial document

3.

Contrary to § 60 (1) sentence 2, an indication is not provided, not correct, or not in the prescribed manner.

Section 23
Final provisions

Unofficial table of contents

Section 68 Transitional arrangements

For promotions

1.

of products under suspension of excise duty, which have been started before 1 January 2011,

2.

of products under tax suspension in the tax area, which have been started before 1 January 2012,

3.

of products exported under suspension of excise duty directly from the tax territory to third countries or third countries and whose transport has been commenced before 1 January 2012,

, this Regulation shall continue to apply in the version in force until 31 March 2010, unless the transport has been started with an electronic administrative document. As from 1 January 2011, Article 793c of the Customs Code implementing Regulation shall continue to apply for export formalities in the cases set out in point 3 of the first sentence of sentence 1, in the version in force until 31 December 2010.