Regulation On The Implementation Of The Spirits Monopoly Law

Original Language Title: Verordnung zur Durchführung des Branntweinmonopolgesetzes

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

Non-official table of contents

BrStV

Date of expend: 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 1994. December 2014 (BGBl. 2010) "

:Last modified by Art. 2 V v. 11.12.2014 I 2010

For details, see Notes

Footnote

(+ + + text evidence: 1.4.2010 + + +)


The V was referred to as Article 2 of the V v. 5.10.2009 I 3262 decided 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 overview

section 1General
§ 1
2To § § 130, 131, and 164 (2) and 3 of the law
§ 2Brennwein
§ 3Alcohol Content
§  4Alcohol Quantity
3To § § 133, 134 And 143 (3) Of The
§ 5 Control bearings, requirements for the facility
§ 6Application for permission as a tax warehouse owner
§ 7Permission to be issued
§ 8Security Performance
§ 9Capture of severance branding
§ 10Modification of Conditions, other use of the tax warehouse
§ 11Erasing and continuing permission
§ 12Belegheft, Accounting
§ 13Complete destruction, irretrievable loss, and Destruction
§ 14Inventory in the tax warehouse
§ 15 Missiles in the tax warehouse
§ 16Yellowing Spirits, Branntwein from non-agricultural raw
4To § 135 of the law
§ 17Registered
5To § 136 of the law
§ 18Registered consignor
6To § § 137 and 159 number 1 of the law
§ 19Beneficiary, exemption from the exemption
7To § § 138 to 141 of the law
§ 20Participation in the EDD-based transport and control system
§ 21 Create the electronic administrative document, carry an expression
§ 22 Exemption certificate
§ 23Type and height of the security performance
§ 24 Annullation of the electronic administrative document
§ 25Change of destination using the electronic Administration document
§ 26Entry and export notification when using the electronic administrative document, line business
§ 27promotions in special cases control area
§ 28 promotions in the tax area in establishments of users
§ 29Beginning of the promotion in the outage procedure
§ 30Cancellation cancellation
§ 31Change of destination in the Outage
§ 32Inbox and Export Reporting
§ 33 Replacement certificates for the termination of
8To § § 142 and 143 (3) of the
§ 34Irregularities during carriage under control
9To § § 143 and 144 of the law
§ 35Tax
10To § 156, paragraph 1, of the Tax
§ 36 Small amount
11To § § 145 to 147 of the law
§ 37 Registration of products
12To § 148 of the
§ 38Promotion to private purposes
13To § 149 of the law
§ 39Promotions to commercial Purpose
§ 40Transit of products of a non-taxable traffic of another Member State
14To § 150 of the
§ 41Shipment Trading, Envoy
15To § 151 of the Law
§ 42Irregularities during the carriage of products of the non-taxable traffic of others Member States
16To § § 152 and 153 of the
§ 43Full-time parked Branntwein
§ 44General usage permission
§ 45 Application for tax-free use permission
§ 46granting permission, permission certificate
§ 47Belegheft, Accounting
§ 48Storage, inventory
§ 49Subversion of products, misappropriated use
§ 50 Vergällung
§ 50aDecelation, Abvision of Remuneration
§ 51 Tax-free products from dilaged products
§ 52(omitted)
§ 53(omitted)
§ 54(omitted)
§ 55dispensing of beverage and food flavourings, improper delivery or use
17To § 154 of the law
§ 56Tax relief in tax area
18To § 155 of the law
§ 57Tax relief in the transport of products of non-taxable traffic to other Member States
19On § 156 of the Law and § 212 of the Tax
§ 58Tax Supervision Applications
§ 59Taxation
20To § 159, point 3 (a) of the law
§ 60Carriage of products of non-taxable traffic by another Member State
21To § 159, point 4 of the law
§ 61Electronic data transfer in the control procedure, general
§ 62Interfaces
§ 63Requests to the programs
§ 64Programs Review
§ 65Liability
§ 66Authentication, data transfer on work order
22To § 381 paragraph 1 of the levy order
§ 67Administrative Offences
23Final Provisions
§ 68 Transition

Section 1
General

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§ 1 definitions

For the purpose of this regulation,
1.
system policy: Council Directive 2008 /118/EC of the European Parliament and of the Council of 16 on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12), as amended;
2.
EDP-based transport and control system: system, on the persons involved in transport operations under the supervision of the tax suspension, electronic notifications of movements of products with customs administration; the system is used to control these movements;
3.
electronic administrative document: draft of the electronic administrative document after officially prescribed record, which has a unique reference code
4.
accompanying document: accompanying administrative document after pre-written form;
5.
simplified accompanying document: document referred to in Article 2 (1) or another document referred to in Article 2 (2) of Commission Regulation (EEC) No 3649/92 of 17 May 1992. A simplified accompanying document for the carriage of excisable products already in the free circulation of the Member State of departure (OJ L 327, 31.12.1992, p. 17), in conjunction with Article 34 of the System Directive;
6.
Customs office:
a)
for rail transport, mail, air or sea transport, the customs office responsible for the place where the products are Railway companies, postal services, air transport or shipping companies under a continuous transport contract for carriage with destination in a third country or territory,
b)
for other products or products other than those referred to in point (a) the last customs office before the end of the products from the excise territory of the European Community
7.
Methods of failure: procedures at the beginning, during or after the end of the transport of products under Tax suspension is applied when the computerised transport and control system is not available;
8.
Customs Code-Implementing Regulation: the Regulation (EEC) No 2454/93 of the Commission of 2 1 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. OJ L 253, 11.10.1992, p. 1, L 268, 19.10.1994, p. 32, L 180, 19.7.1996, p. 34, L 156, 13.6.1997, p. 59, L 111, 29.4.1999, p. 88), as last amended by Regulation (EC) No 312/2009 (OJ No L 253, 11.10.2009, p.
)

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

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§ 2 Brennwein

Brennwein with an alcohol content of no more than 22% by volume, which is included in a tax warehouse with a wine distillery, will be for the intended processing such as spirits. Non-official table of contents

§ 3 Alcohol content

(1) The alcohol content is the amount of ethanol in the total amount of a mixture.(2) The alcohol content is determined
1.
in alcohol/water mixtures as volume concentration of ethanol at 20 degrees Celsius
a)
with an alcoholometer of accuracy class III in accordance with point 6 of the Annex to Article 2 of Council Directive 76 /765/EEC of 27 June 2001. July 1976 on the approximation of the laws of the Member States relating to alcoholometers and arenometers for alcohol (OJ L 327, 31.12.1976, p 143), which was last amended by Directive 82 /624/EEC (OJ L 262, 27.9.1976, p. 8), as amended,
(b)
with a pycnometer made of glass, a liquid-density measuring device according to the Oscillator principle or other calibrated measuring device of at least the same accuracy from the density rho (at 20 degrees Celsius);
2.
in extractor- Products not containing any other volatile substances other than ethanol and water,
a)
if they are measurable by volume, as a volume concentration of ethanol at 20 Degree Celsius
aa)
with an alcoholometer according to point 1 (a), after downforce,
bb)
with the 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) of the distillate after downforce
b)
if a dimension is possible only by weight, than the mass content of ethanol with the pycnometer 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;
3.
in products that contain other volatile substances other than ethanol and water,
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 mass content of ethanol,
b)
according to another state-of-the-art and recognized Method if the method referred to in point (a) is not applicable
3) The determination of the alcoholic strength by density according to the requirements of paragraph 2 is the formula for calculating the density of an alcohol-water mixture , as referred to in point 4 of the Annex to Directive 76 /766/EEC of the Council of the European Communities of 27 June 1991, July 1976 on the approximation of the laws of the Member States relating to alcohol tables (OJ L 327, 31.12.1976 149), the Commission has adopted a proposal for a Council decision on the application of the Directive.(4) The alcohol content is 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 Quantity of

(1) The amount of alcohol is the volume of ethanol, expressed in litres, at a temperature of 20 degrees Celsius.(2) The amount of alcohol in a product shall be determined from the weight or volume and from the alcohol content. The investigation may be carried out by means of a measuring instrument which is in accordance with the law and its implementing provisions in conjunction with § 5 (2) sentence 1 (4) and (5) of the measuring and calibration regulation of 11. December 2014 (BGBl. I p. 2010, 2011), as amended, is certified and certified.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 these indications differ by more than 0.5% by volume of the actual alcoholic strength by volume from.

Section 3
To the sections 133, 134 and 143 (3) of the Law

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§ 5 Tax warehouses, requirements for the establishment

(1) The tax warehouse (§ 133 of the law) covers the totality of the rooms belonging to each other, in which the facilities for the extraction, for the production, the Cleaning, sealing, processing, refilling, filling and storage of products, as well as the storage places for raw materials and raw materials, as well as denaturants, semi-finished products and other products for the storage of products, are also available for the storage of products. Finished products, loading facilities, workshops for the maintenance of operations and administration. In addition, the spaces, areas and fixed transport systems that connect the spaces together, as well as the areas adjacent thereto, are also part of the space, as far as these are used for operational purposes.(2) In a tax warehouse, products under suspension of excise duty
1.
are allowed to be manufactured, cleaned, fermented, worked or processed, ready for sale, ready for sale and are stored or
2.
stored indefinitely by manufacturers, wholesalers or owners of commercial warehandes, ready for sale, and
For the collection and cleaning 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 Code of Distillery) shall apply. (a) of 20. February 1998 (BGBl. 383), as last amended by Article 7 of the Regulation of 19 December 2008. March 2008 (BGBl. I p. 450), as amended.(3) The tax warehouse shall be set up in such a way as to enable the control of the production, processing and processing of products to be carried out in the context of the supervision of the tax authorities.(4) The main customs office responsible may, taking into account tax supervision matters, determine that
1.
certain rooms and areas of the company shall not be included in the
2.
individual rooms and areas in the same main customs area, or within a radius of up to 50 kilometers as temporary to the tax warehouse
(5) All the warehouses in which Branntwein is located in the Federal monopoly administration are considered to be the approved Branntweinlager of the Federal Ministry of the Monopoly. 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). Non-official table of contents

§ 6 Request for permission as a tax warehouse owner

(1) The application for permission as a tax warehouse holder according to § 134 of the Before the planned start of a tax warehouse, the law must be submitted to the relevant main customs office in accordance with the officially prescribed form. The application must be accompanied in duplicate:
1.
a current register of companies registered in the commercial or cooperative register, or ,
2.
The location plans of the premises of the tax warehouse requested, including the addresses and functions of the rooms, areas and Equipment,
3.
a declaration of operation describing the operations related to the manufacture, processing and storage of the products in the Tax warehouses requested, if necessary, with details of
a)
whether it is intended to be used in the warehouses or in the warehouses, and which denaturants are used ,
b)
whether and where spirits are to be stored from non-agricultural raw materials,
c)
how long not self-produced or not self-bottled drinking-branded wine is to be stored on an annual average
2) The main customs office is responsible for the district of which the applicant operates or, if the applicant does not operate a company in whose district the applicant is domicated. 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: appears.(3) At the request of the competent main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office may waive the requirements of paragraph 1 if tax concerns are not affected thereby.(4) If the tax warehouse owner intends to operate additional tax warehouses, he shall request an extension of the permit in accordance with paragraphs 1 and 3 in the appropriate application. Non-official table of contents

§ 7 Granting of permission

(1) The responsible principal customs office shall grant the permission in writing under the right of revocation. the admissible amount requested by the applicant. The rooms, areas and facilities of the tax warehouse or the tax warehouse are to be determined. With the permission of the Federal Ministry of Finance for the tax warehousekeeper and for each tax warehouse, excise tax numbers are awarded according to an administrative procedure of the Federal Ministry of Finance. Prior to the granting of the permit, security shall be provided in accordance with § 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 envelope (to and from) is expected to be less than 50 hectolitres of alcohol,
2.
the storage period for finished products is less than 1.5 months per year average.
(3) the main customs office responsible may allow exemptions from paragraph 2 if
1.
the tax warehouse owner already operates a tax warehouse in which products are manufactured
2.
is the tax warehouse for the untaxed delivery of products,
3.
Products in the tax warehouse are ready for sale and continue to undergo further storage treatments.
(4) With the consent of the Federal monopoly administration for branntwein, the main customs office responsible may, exceptionally, allow: Branntwein shall be obtained outside the closure-proof part of a tax warehouse if the alcohol is not produced in an operationaleconomic way (coercive attack) and the tax concerns by: other than closure measures may be taken into account.(5) In the cases of Section 6 (4), permission shall be extended. Paragraphs 1 to 4 shall remain unaffected. Non-official table of contents

§ 8 Security performance

(1) The amount of the security benefit is taken into account by the responsible main customs office. Article 134 (1) sentences 4 and 5 of the Act. The level of security shall be regularly reviewed and, where appropriate, adjusted.(2) If tax concerns are at risk, the competent main customs office may require security to the level of the tax value of the actual stock in the tax warehouse and the tax incurred, but not yet paid; § 221 of the tax code remains unaffected. At the request of the tax warehouse owner, the main customs office 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. Non-official table of contents

§ 9 Inclusion of severance branding

(1) The responsible main customs office may be subject to the right of revocation of the tax warehouse to include fruit brandy (spirits of fruit, other than grape wine) produced in the form of a severance, and a 1% reduction in the amount of alcohol in the fruit brandy for this wine, including in the case of fruit brandy wine; Partial quantities can be found in free circulation. The requirement is that the warehousekeeper himself not only occasionally operates a fruit-related distillery, with at least 5 per cent of the quantity of alcohol being transported to the warehouse in the calendar year, or at least 20 000 litres of alcohol. during the same period of time and processed together with the severance brandy in the warehouse to drink fruit brandy, which is ready to drink.(2) The severance branding, which is to be placed in the tax warehouse, must be officially completed. The holder of the tax warehousekeeper shall apply for the holding 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 as a severance-branding wine. 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 spirits may only be dispatched from the tax warehouse under suspension of excise duty if a corresponding quantity of fruit spirits of the same type are in the warehouse which has not been produced under severance and the same quality is like the fruit branding to be sent.(4) The main customs office responsible for the implementation of paragraphs 1 and 3 shall provide a special storage bookkeeping. Non-official table of contents

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

(1) The tax warehouse owner has the competent authority Main customs office in advance to notify the change of the conditions set out in § 6 in writing. Changes in the spatial extent of the tax warehouse or of the tax warehouses or of the protective measures arranged shall require the approval of the 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 owner shall notify the main customs office in advance of this in writing. If the holding is to be resumed, the tax warehouse owner must notify it in writing at the latest one week in advance. The main customs office 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 a number of 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) requires the approval of the responsible main customs office. Non-official table of contents

§ 11 Erdeleting and continuing permission

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

§ 12 Belegheft, Accounting

(1) The tax warehouse owner has a Belegheft to guide. The main customs office responsible may make arrangements for this purpose.(2) The owner of the tax warehousekeeper shall keep a booklet in the form of an officially prescribed form by means of the access to and departure of the tax warehouse. 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, operational records shall be kept in place of the storybook if tax concerns are not affected thereby.(3) The tax warehousekeeper shall record the access and departure immediately. The main customs office responsible may allow, in particular, the withdrawal into the free circulation of the accounts to be recorded for a maximum of one calendar month in the following month. Unofficial table of contents

§ 13 Complete destruction, irreparable loss and destruction

(1) Products are unintentionally complete has been destroyed or irretrievably lost, the manufacturer shall, without permission in accordance with § 7 or the tax warehousekeeper, immediately notify the competent main customs office of this and prove it on the basis of company documents. The main customs office responsible may allow simplifications and make arrangements for the detection of such simplifications.(2) The destruction of products shall be notified in advance by the manufacturer at least one week in advance, without the permission of the manufacturer, in accordance with § 7 or the holder of the tax warehouse, and shall be demonstrated on the basis of operational The main customs office responsible may allow simplifications and make arrangements for the detection of such simplifications. The destruction shall be officially monitored, as far as the main customs office responsible does not do without it. Non-tax provisions remain unaffected. Non-official table of contents

§ 14 inventory in the tax warehouse

(1) The tax warehouse owner has to take stock once a year in the tax warehouse , and to register with the responsible main customs office within one month of their completion, the nominal and actual stock as well as the result according to officially prescribed form (inventory notification) and in doing so, give an opinion on quantity deviations . If he is a manufacturer of drinking spirits, he has to submit an inventory declaration for both the production area 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 holder of the tax warehousekeeper shall notify the principal customs office of the start of the inventory at the latest three weeks in advance.(2) The competent main customs office may, subject to the right of revocation, allow all or individual stocks to be identified and notified on the basis of a permanent inventory, if appropriate, by means of a bookkeeping which is appropriate to the principles of proper accounting It is ensured that the stocks can be determined by type and quantity at the date of the declaration of the stock.(3) On the order of the competent main customs office, the stocks in the tax warehouse shall be officially established. The holder of the tax warehousekeeper shall, at the request of the 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 the cost of the alcohol.(4) The competent main customs office shall exempt holders of experimental and teaching establishments from the obligations referred to in paragraph 1 if it is ensured that products are manufactured there solely for experimental or teaching purposes and within the framework of these are consumed or destroyed. Non-official 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 Section 143 (3) of the Act.(2) In the processing, filling and storage of spirits in the tax warehouse, the following loss rates are generally not exceeded:
1.
in the production of drinking spirits, semi-finished products and aromas on a cold path, 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 pulling out (maceration, percolation) or similar production methods as well as downforce (distillation) or other hot treatments: 3% of the quantity of alcohol processed;
3.
when bottling
a)
on pre-packed packages up to 5 litres: 0.5 percent of the amount of alcohol used for bottling;
b)
to other Pre-packs: 0.3% of the quantity of alcohol used for bottling
4.
in 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;
5.
in the storage of spirits in wooden barrels without interior or outer coating: 4 percent of the average annual stock.
The total loss in a control warehouse, which is generally not exceeded, is made up of the above-mentioned loss rates. Higher losses in sub-areas can be compensated for by lower losses in other sub-areas.(3) In the event of an excess of the total loss referred to in the second sentence of the second sentence of paragraph 2, it shall be presumed to be refuted to the effect that the excess amount of the surplus from the tax warehouse has been taken out of the 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 the first sentence of paragraph 2 has been exceeded in the various sub-areas and that this has led to the total loss being exceeded.(4) The tax warehousekeeper has to calculate the processing and bottling losses (paragraph 2, first sentence, points 1 to 3) of the final product (retrograde calculation). To this end, it has to notify its products, specifying 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 demonstrated by corresponding records.(5) The main customs office responsible may order official loss 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. Non-official table of contents

§ 16 Denatured spirits, spirits from non-agricultural raw materials

(1) Should the Tax warehousekeepers shall be subject to the provisions of Section 50 (2). 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 carry out certain denials themselves.(3) In accordance with § 43 of the completely spoided spirits, the removal from the tax warehouse is subject to free circulation under the tax exemption.(4) The owner of the tax warehousekeeper has to store, separately from each other, fermented and non-fermented spirits, spirits of branded wine and spirits of agricultural and non-agricultural raw materials, which have been fermented with various densifying agents. name="BJNR328000009BJNG000400000 " />

Section 4
To § 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 on an occasional basis, has the permission in advance to the competent main customs office (§ 6 paragraph 2) after to apply for a pre-printed form. The application must be enclosed in duplicate
1.
a current register of companies registered in the trade or cooperative register, or ,
2.
a map of the location of the requested receiving place in the holding, indicating the address,
3.
a presentation of the bookkeeping on the receipt and the whereabout of the products.
(2) At the request of the main customs office, the applicant has further information on if they appear to be necessary to secure the tax revenue or to ensure tax supervision. The main customs office may waive the requirements of paragraph 1 if tax concerns are not affected thereby.(3) The responsible main customs office shall grant the permit as a registered consignee in writing, subject to withdrawal of the right of revocation. With the permission, according to an administrative provision of the Federal Ministry of Finance, a excise tax number is assigned for each receiving location. Prior to the granting of the permit, security shall be provided for the tax in accordance with Section 135 (2) sentence 3 of the Act. The second sentence of Article 8 (1) shall apply accordingly. Permission may be granted for a limited period of time.(4) The competent main customs office may, at the request of the registered consignee, under the right of revocation, allow the products to be included in the holding as soon as they have been received by the registered consignee, subject to the application of the registered consignee. Tax territory has acquired it.(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 applies and for the deletion and the continued existence of the permission § 11 accordingly.(7) Anyone who wishes to receive products under a tax suspension as a registered recipient in individual cases (Section 135 (1) sentence 1 (2) of the Law) has the permission in advance to the competent main customs office (Article 6 (2)), stating the quantity, type and the alcoholic strength of the products and 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 the granting of permission, security shall be provided in accordance with Section 135 (2) sentence 4 of the Act. Paragraph 4 applies accordingly.

Section 5
On § 136 of the Law

Non-official Table of contents

§ 18 Registered consignor

(1) Who, as a registered consignor (§ 136, paragraph 1 of the law), wants to send products from the place of importation under tax suspension, has the permission in advance to the competent The main customs office (§ 6 (2)) to apply for an officially prescribed form. The application must be accompanied in duplicate:
1.
a current register of companies registered in the commercial or cooperative register, or ,
2.
a list of the places of importation at the entry of the products from third countries and third countries (Section 132, point 9) of the
3.
3.
a presentation of the accounts of the shipment and the whereabout of the products.
(2) At the request of the responsible main customs office, the Applicants should be required to provide further information if they appear to be necessary to secure the tax revenue or to ensure tax supervision. The main customs office may waive the requirements of paragraph 1 if tax concerns are not affected thereby.(3) The responsible main customs office shall grant the permit as a registered consignor in writing with the right of revocation. With the permission of the Federal Ministry of Finance for the registered consignor, an excise tax number will be issued. In the case of 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 authorisation 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 as defined in Article 525 (2) (a) the Customs Code-Implementing Regulation shall be released for free circulation. Exceptions to this are the cases in which the main customs office examines the release of the products for free circulation and declares them to the party concerned.(5) The registered consignor shall keep a deposit and keep records of the products being transported. The main customs office responsible may make arrangements for this purpose. The products transported shall be recorded immediately by the registered consignor.(6) In the event of a change in the conditions presented, § 10 applies and for the deletion and the continued existence of the permission § 11 corresponding.

Section 6
To the § § 137 and 159 number 1 of the law

unofficial table of contents

§ 19 Beneficiary, issue of exemption certificate

(1) A beneficiary who is subject to products under Before the commencement of the movement, a certificate of exemption shall be issued in accordance with Commission Regulation (EC) No 31/96 of 10 June 1996. January 1996 on the excise duty exemption certificate (OJ L 327, 31.12.1996, p. 11), as amended in each case, in conjunction with Article 13 of the System Directive, in three copies, and to submit it to the relevant main customs office for confirmation in box 6. The beneficiary shall, as a consignor or the registered consignor, hand out the first and second copy, accompanied by the endorsement of the 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 shall be obtained without delay after the affirmation of the first sentence.(2) The main customs office for beneficiaries
1.
according to section 137 (1) (1) to (3) of the law is the main customs office, which is the headquarters of the official procurement office or the organization of the foreign armed forces, which is entitled to issue the order, is locally competent,
2.
in accordance with § 137 (1) (4) of the Law Main Customs Office, which is responsible for monitoring the quotas and reference quantities of diplomats or consular goods,
3.
pursuant to § 137 (1) (5) of the Law the principal 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 within the meaning of Section 137 Paragraph 1 (1) of the Law shall be subject to tax suspension. An acknowledgement of the foreign force shall be sent to its place.(4) Where products under suspension are received by a foreign force from tax warehouses in the tax territory or by registered consignors from the place of importation in the tax territory, the exemption certificate may be replaced by an exemption certificate. Settlement form in accordance with section 73 (1) (1) of the VAT implementing regulation.(5) Article 17 of the Customs Regulation, in connection with the administrative provisions laid down in this Regulation, shall apply in accordance with the provisions laid down in Article 17 of the Customs Regulation, in respect of the conditions for the freedom of taxation of products received by diplomats and consular missions. name="BJNR328000009BJNG000700000 " />

Section 7
To § § 138 to 141 of the Law

Non-official table of contents

§ 20 Participation On the computerised transport and control system

The Federal Ministry of Finance shall determine, by means of a procedural instruction, the conditions and conditions under which persons responsible for carriage under suspension of duty shall be subject to the Use the administrative document to exchange electronic messages with the customs authorities via the computerised transport and control system (Section 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 in the procedure instruction by the Federal Ministry of Finance. The procedural instruction is published by the Federal Ministry of Finance on the Internet at www.zoll.de. The persons referred to in the first sentence and their IT service providers are obliged to comply with the conditions and conditions laid down in the procedural instruction. Non-official table of contents

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

(1) Tax suspension shall be transferred 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 area or to a tax warehouse in the tax area. Beneficiaries in the tax area,
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 shall be the consignor or the person who is responsible for the registered consignor to the competent main customs office prior to the commencement of transport using the computerised transport and control system, to the draft electronic administrative document in accordance with the officially prescribed data record shall be transmitted.(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 rates 1 and 2 shall apply accordingly.(4) The consignor shall, at the request of the competent principal customs office, make the products unchanged. In doing so, the main customs office may order closure measures.(5) Where, in the case referred to in paragraph 1 (1), the addressee is a tax warehouse owner, the main customs office responsible for that tax office shall forward the electronic administrative document to him. This shall also apply to transport operations carried out via another Member State. An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded by the competent main customs office to the recipient in the tax territory if he or she is a tax warehouse owner or registered recipient. Non-official table of contents

§ 22 Guide to the exemption certificate

If products are transported under tax suspension to beneficiaries, the Carrier, during transport, to carry the copy issued to the consignor in accordance with Article 19 (1), second sentence, or the second copy of the exemption certificate, confirmed by the competent authorities of another Member State. The consignor takes the first copy to his recordings. Non-official table of contents

§ 23 Type and height of the security performance

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

§ 24 Cancellation of the electronic administrative document

(1) The consignor can use the electronic administrative document , as long as the transport of the products has not yet begun.(2) In order to cancel the electronic administrative document, the tax warehouse holder, as a consignor or the registered consignor, shall have the competent main customs office, using the computerised transport and control system, the draft of the electronic cancellation notification in accordance with the officially prescribed data record.(3) The responsible main customs office shall automatically check the information contained in the cancellation message. If there are no complaints, this will be communicated to the consignor, stating the date and time of the examination. Complaints shall also be communicated to the consignor.(4) Where an electronic administrative document for the carriage of products under suspension of taxation has been cancelled which has been intended for a recipient in the tax territory, who is either a tax warehouse owner or a registered recipient, The main customs office responsible for the recipient shall forward the incoming cancellation message to the recipient. Non-official table of contents

§ 25 Change of destination when using the electronic administrative document

(1) During the transport of the Products under suspension of taxation may, as consignors or the registered consignor, change the place of destination and specify a different permissible destination (§ 139 (1), Section 140 (1) (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 or are not exported.(2) In order to change the place of destination, the tax warehousekeeper, as a consignor or the registered consignor, shall have the competent main customs office, using the computerised transport and control system, the draft electronic change report. in accordance with an officially prescribed record.(3) The main customs office shall automatically check the information contained in the draft electronic change report. If there are no complaints, the draft change report shall be assigned a sequential number of minutes and shall be forwarded to the consignor in the form of an amendment to the original electronic administrative document. Complaints shall be communicated to the consignor.(4) If an update of an electronic administrative document changes the recipient indicated therein, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, the following shall apply to the forwarding of the updated electronic administrative document § 21 paragraph 5 accordingly.(5) If the addressee specified in the electronic administrative document changes, the original recipient, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, shall be subject to the The main customs office is informed by a corresponding report.(6) Where an update of the electronic administrative document changes the tax warehouse of the addressee indicated therein, the main customs office responsible for the addressee shall forward the notification of change to the beneficiary. Non-official table of contents

§ 26 Entry and export notification when using 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 (2) (2) (a) and (b) of the Act, the consignee shall have the competent main 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 time limit as set out in the first sentence.(2) The responsible main customs office shall automatically check the information in the input message. If there are no complaints, this will be communicated to the recipient. If there are complaints, this will also be communicated to the recipient. The main customs office responsible for the consignor shall transmit the input message if it is a tax warehouse owner in the tax territory or a registered consignor in the tax territory. An initial notification which has been sent by the competent authorities of another Member State shall be forwarded by the competent authority to the consignor in the tax territory.(3) Where the beneficiary is a beneficiary, he shall, after taking over the products, including subsets, have the competent principal customs office the data required for the receipt of the initial notification referred to in paragraph 1 and a copy of the copy available to him. the exemption certificate must be sent in writing within the period referred to in that document. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. The fourth sentence of paragraph 2 shall apply accordingly.(4) At the request of the competent principal customs office, the consignee shall be required to present the products without modification.(5) In the cases of Section 141 of the Act, the main customs office shall draw up an export declaration on the basis of the initial confirmation sent by the customs office of exit, confirming that the products are subject to the excise duty area of the Having left the European Community. 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 sent 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 entry notification referred to in paragraph 1 or the export declaration referred to in paragraph 5 shall be deemed to be proof that the transport of the products has been completed. The export declaration shall not be deemed to be proof if it is subsequently established that the products have not left the European Community's excise duty territory.(7) In the case of carriage of products under suspension of excise duty, the consignee shall be a tax warehouse owner in the tax territory who shall place the products under suspension of excise duty in another tax warehouse in the tax territory or in the operation of a user (Article 153 (2) (a)). 1 of the law) in the tax territory, the competent main customs office may, upon request, allow the products to be included in their tax warehouses and, at the same time, apply as soon as the recipient is in the tax territory. has acquired possession of the products. The rules relating to carriage under suspension of excise duty shall remain unaffected. Non-official table of contents

§ 27 Promotions in the tax area in special cases

(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, if the tax warehouse owner is at the same time a registered consignor, between places of importation in the tax territory and the tax warehouses of that tax warehouse owner in the tax territory, the , at the request of the tax warehouse owner, in lieu of the procedure with an electronic administrative document, other appropriate procedures shall be permitted where tax concerns are not at risk.(2) In the case of frequent and regular movements of products under suspension of excise duty as a ship, aeroplane and travel requirement in accordance with Article 27 of the Customs Regulation, in cases where Article 786 of the Customs Code-Implementing Regulation is required to apply a customs export procedure shall be carried out, the main customs office of which shall, at the request of the tax warehouse holder, allow the holder to pay for the products delivered in a calendar month up to the tenth day after the end of the calendar month in which the The draft of an aggregated electronic management document is transmitted when
1.
The tax warehouse owner has been granted the procedure provided for in Article 285a (1a) of the Customs Code Implementing Regulation;
2.
The carriage is only in the control area and
3.
the individual promotions of one Delivery note or a corresponding trade document with the clearly visible copy
"untaxed products for storage
of ships and aircraft"

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

§ 28 Promotions in the tax area in establishments of users

(1) In the case of transport of products under Tax suspension in establishments of users (Article 153 (1) of the Law), the tax warehouse owner in the tax territory as a consignor or the registered consignor has to use the accompanying document from the place of importation in the tax territory. Instead of the accompanying document, the consignor may use a trade document which has all the information contained in the accompanying document. It has the trade document with the
" Accompanying document for
transport duty-
goods under tax suspension
flag.(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 shall carry two to four copies.(3) The user shall take the second copy as proof of his records and shall submit without delay the third and fourth outings provided with his notice to the competent main customs office. 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. The fourth copy shall remain with the main customs office responsible.(4) In order to simplify the procedure, the main customs office responsible for the consignor may, upon request, allow the consignor to submit, instead of the accompanying document referred to in paragraph 1, the products delivered to the same user in one calendar month. Registration in triplicate, stating the delivery note numbers, sends the user up to the seventh working day of the following month, if the individual consignments from a delivery note with the clearly visible inscription
" Untaxed products
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 the control concerns are not affected thereby.(5) The main customs office responsible for the consignor may, on request, in appropriate cases, where this serves to simplify the procedure and not appear at risk, allow, in particular, that, instead of the accompanying document referred to in paragraph 1, Delivery notes or invoices are used. The consignor has the following with the inscription
" Delivery slip/invoice for the
Carriage of
goods subject to excise duty under suspension
flag.(6) The consignor and the user shall, at the request of the principal customs office responsible for them, present the products in a unchanged form. In so doing, the main customs office may order closure measures for products to be sent.(7) The accompanying documents referred to in paragraphs 1 and 4 shall not be required under the conditions set out in the first sentence of paragraph 8, to the extent that the following products are transported:
1.
Branntwein, which has been fermented with the denials referred to in § § 44 and 50 (4) and (5),
2.
aromas for commercial-technical purposes in the sense of § 152 (1) (1), (3) and (4) of the law.
The products are considered to be used in the recipient's use , as soon as it has acquired it.(8) The consignor shall give the products referred to in paragraph 7 above for the carriage of commercial documents which are marked:
1.
in the case referred to in the first sentence of paragraph 7, point 1 with the record: " This branded wine has been gulled. A deferment or use for drinking or for the production of alcoholic beverages and the illicit trade has a criminal and tax-legal effect. "
2.
in the case referred to in paragraph 7, first sentence, point 2, with the record:" This product must not be used for drinking purposes or for the manufacture of alcoholic beverages. An improper use has criminal and fiscal consequences. "
If the products are delivered by the consignor in pre-packed 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 before the transport.(9) The accompanying documents provided for in paragraphs 1 and 4 shall also not be required if unaccompanied spirits are transported from a tax warehouse under suspension of excise duty to pharmacies. The consignor shall contribute to the branded wine in the carriage of commercial documents marked with the inscription ,
" Untaxed Branntwein
the The main customs office responsible for the pharmacy must notify 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. Non-official table of contents

§ 29 Start of failure transport operations

(1) does not support the computerised transport and control system , by way of derogation from § 21, the holder of the tax warehousekeeper may, as a consignor or the registered consignor, only start a movement of products under suspension of excise duty if a failure document has been used in accordance with the officially prescribed form .(2) The consignor shall inform the competent main customs office of the failure of the computerised transport and control system, in a suitable written form, prior to the commencement of the first movement in the failure procedure. Information shall not be required if it is a failure caused by the administration of the customs authorities.(3) The consignor shall make the failure document in three copies. He has the first copy to take his records. The second copy shall be sent without delay to the competent main customs office. The carrier of the products shall carry the third copy during the transport operation.(4) The consignor shall, at the request of the main customs office responsible, indicate any promotion in the default procedure before the beginning. In addition, the consignor, at the request of the 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 accordingly.(5) If the computerised transport and control system is available again, the consignor shall immediately inform the competent main customs office of any transport operations carried out in the failure procedure using the computerised transport and transport system. control system shall forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and in which reference is made to the use of the failure procedure. Section 21 (2) and (5) shall apply accordingly.(6) The failure procedure shall apply until the transmission of the electronic administrative document by the competent main customs office. After transmission, the electronic administrative document shall replace the failure document.(7) The unique reference code transmitted with the electronic administrative document shall be entered by the consignor on the first copy of the failure document in the field provided for that purpose. If the 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. Non-official table of contents

§ 30 Cancellation in default

(1) The computerised transport and control system is not available, the tax warehouse owner may, as a consignor or the registered consignor, cancel the electronic administrative document by way of derogation from § 24 or the failure document with officially prescribed form (cancellation document), as long as the Transport of the products has not yet been started.(2) The consignor has to produce the cancellation document in two copies. He has the first copy to take his records. By means of the second copy, he shall immediately inform the main customs office of the competent authority.(3) If the computerised transport and control system is available again and the electronic administrative document is available to the consignor, it shall immediately inform the competent main customs office, using the computerised transport and transport system, and Control system shall transmit the draft electronic cancellation notification in accordance with Article 24 (2). § 24 (3) and (4) shall apply accordingly. Non-official table of contents

§ 31 Change of destination in default

(1) The computerised transport and control system is not available , the holder of the tax warehousekeeper may, as a consignor or the registered consignor, change the place of destination during the transport of the products by way of derogation from § 25 with the officially prescribed form (change document). The first sentence shall also apply to products which are not taken up or taken over by the consignee or 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 record the information on the back of the transport document which has been carried, if the document has not been sent to the carrier.(3) If the computerised transport and control system is available again, the consignor shall immediately inform the competent main customs office of any changes in the place of destination which have been carried out in the failure procedure using the computerised system. the system of transport and control shall forward the draft electronic change notification pursuant to Article 25 (2), which shall contain the same data as the amending document referred to in paragraph 1. Section 25 (3) to (6) shall apply accordingly.(4) In the case of information on the failure of the computerised transport and control system, the obligation to notify each change of destination and the transmission of the second copy of the amending document, section 29 (2) and (b) 4 sentences 1 and 2 respectively. Non-official table of contents

§ 32 Entry and export notification in the default procedure

(1) The recipient can register the receipt in accordance with § 26 (1) To terminate a movement of products under suspension of excise duty not within the time limit laid down there, because the computerised transport and control system is not available or the electronic administrative document or the change notification pursuant to Article 25 (6) has not been forwarded, he shall submit to the main customs office responsible for the receipt of the products, an initial document which has been officially pre-written and which confirms receipt of the products. Section 26 (1) shall apply mutatily for the time limit for the submission of the entry document and its renewal.(2) The recipient shall make the entry document in three copies. The main customs office responsible 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 consignee does not transmit the input notification within the time limit 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 main customs office responsible for the consignor, forward this to the consignor. Entry documents which have been sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the competent authority.(3) If the computerised transport and control system is available again and the electronic administrative document or the notification of change in accordance with § 25 (5) or (6) is available to the consignee, it shall immediately inform the main customs office of the competent authority send an input message, in accordance with Article 26 (1), which contains the same data as the initial document referred to in paragraph 1, for the input document drawn up in the failure procedure, using the computerised transport and control system. Section 26 (2) shall apply mutatily.(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 available or because the system is not available for the purpose of carrying out the export declaration. The main customs office shall draw up an export document confirming that the products have left the excise territory of the European Community. This also applies to the export of subsets. The main customs office shall send to the consignor a copy of this export document 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) If the computerised transport and control system is available again and the electronic administrative document is available, the main customs office shall draw up an export declaration in accordance with the first sentence of Article 26 (5). Section 26 (5), sentences 2 and 3 shall apply accordingly. Non-official table of contents

§ 33 Replacement evidence for the termination of carriage

Is not proof in accordance with Article 26 (6), confirms that for the the main customs office or customs office in whose district the customs office of exit is situated, in which cases where there is no entry or export declaration pursuant to section 32 of this Regulation, the termination of the carriage under suspension of tax, if: 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 drawn up by the addressee which contains the same information as the receipt and in which it confirms the receipt of the products. name="BJNR328000009BJNG000800000 " />

Section 8
To § § 142 and 143 paragraph 3 of the Law

Non-official table of contents

§ 34 Irregularities during transport under tax suspension

(1) If deviations are detected in the tax area of the consignee in the tax area, the main customs office in charge may, in general, be able to depart up to 0.5% as a result of the nature of the goods. the products have been lost as irretrievably lost, provided that they are not products in pre-packed packages.(2) If the return note does not apply to the consignor within two months in the cases of § 28, this shall be notified immediately by the tax warehouse owner as a consignor or by the registered consignor to the responsible main customs office (§ 6 paragraph 2).(3) If, during transport, the products have been completely destroyed or irretrievably lost as a result of unforeseeable events or force majeure, the carrier shall immediately notify the principal customs office of this and shall by appropriate means Proof of documentation.

Section 9
For § § 143 and 144 of the law

Table of contents

§ 35 Tax Application

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

Section 10
Paragraph 1 of the Tax Code

Unofficial table of contents

§ 36 Small amount control

A logged-in or fixed tax will be shall be fixed, amended or corrected by the competent main customs office only if the deviation from the tax declared or fixed tax is not less than EUR 10.

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

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§ 37 Registration of products

products from third countries and third countries in the cases of Section 147 (3) of the Act, in accordance with the customs legislation, with the characteristics essential to taxation and the tax rate. The tax return is to be made in the customs declaration or in the form of an official form.

Section 12
To § 148 of the law

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§ 38 promotions for private purposes

More than 10 litres of brandy or drinking brandy are placed in the tax territory for private purposes in accordance with § 148 of the law , is presumed to be transported to the tax territory for commercial purposes (Section 149 of the Law).

Section 13
On § 149 of the Law

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§ 39 Transport for commercial purposes

(1) Anyone who is exempt from tax-free circulation of another In the case of a Member State for commercial purposes in the area of taxation, the Member State shall, for the first time, hold or intend to hold possession of it, this shall be subject in advance to the competent main customs office (Article 6 (2)), in accordance with the officially prescribed form, indicating the amount of taxation applicable to (Art, quantity, alcohol content) and to provide security for the tax in accordance with § 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 Tax supervision is required.(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, taking advantage of the simplification of the procedure pursuant to Article 149 (5) sentence 3 of the Act , this must be requested in advance to the competent main customs office (Section 6 (2)) in accordance with the 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 in the event of a change in the operating conditions shown and the tax declaration, the following shall apply: Regulations for registered recipients in § 17 (3) sentence 1, 3 and 4, paragraph 5, paragraph 6 as well as § 35 accordingly.(3) Where products referred to in the first sentence of paragraph 1 and the first sentence of paragraph 2 are transported to the tax territory, the carrier shall carry the second and third copy of the simplified accompanying document during transport.(4) The person referred to in paragraph 1 shall submit the second and third copy of the simplified accompanying document, accompanied by his acknowledgement of receipt, to the competent main customs office by means of the tax declaration. Upon request, the main customs office shall confirm the registration or payment of the tax. Non-official table of contents

§ 40 Transit of products of a non-taxable traffic of another Member State

Article 149 (2), second sentence, point 1 of the law shall be carried by the tax territory, and § 39 (3) shall apply.

Section 14
To § 150 of the law

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§ 41 mail order, agent

(1) The mail order retailer has to hand out the advertisement in accordance with § 150 (4) sentence 1 of the law, according to the official form of the form.(2) The agent of the mail-order dealer has to submit the application for permission before commenced his activity in accordance with § 150 (4) sentence 3 of the law to the responsible main customs office (§ 6 paragraph 2) after 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 ensure tax supervision.(3) The responsible main customs office shall give the agent of the mail-order dealer in writing, subject to revocation of the right of revocation, the permission provided that the authorized representative has provided security for the deliveries in individual cases or in the case of not only occasional deliveries in accordance with § 150 (5), first sentence, of the law for the tax which is likely to be incurred during one month. § 8 (1) sentence 2 applies to the deletion and the continued existence of the permission § 11, for the security benefit in accordance with § 150 (5) sentence 4 of the law. Permission may be granted for a limited period of time.(4) The representative shall have 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 shall be obliged to notify the principal customs office of any changes to the conditions presented to the main customs office without delay.(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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§ 42 Irregularities during the carriage of products of non-taxable transport of other Member States

(1) 1 or 2). Derogations from the information provided in the simplified accompanying document shall be communicated to the main customs office in writing without delay. Section 34 (1) shall apply accordingly.(2) If, during transport, the products have been completely destroyed or irretrievably lost as a result of unforeseeable events or force majeure, the carrier shall immediately notify the principal customs office of this and shall by appropriate means Proof of documentation.(3) The tax debtors pursuant to § 151 (3) sentence 1 of the Act have to hand in the tax declaration in accordance with the officially prescribed form.

Section 16
To § § 152 and 153 of the Act

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§ 43 Fully-fermented branded wine

(1) Branntwein is fully fermented if it has been gelled after the Rules laid down in Commission Regulation (EC) No 3199/93 of 22 June 1993 November 1993 on the mutual recognition of procedures for the complete denaturation of alcohol for the purpose of exemption from excise duty (OJ L 327, 28.12.1993, p. 12), as last amended by Regulation (EU) No 162/2013 of the Commission of 21 December 2013, 13 February 2013 (OJ C 327, 5), as amended, has been amended in the current version.(2) If fully fermented spirits are transported from other Member States or from other Member States, the carrier shall carry out the second and third copy of the simplified accompanying document.(3) The Federal Ministry of Finance may, for the implementation of Article 27 (5) of Council Directive 92/83/EEC of 19 June 1991, October 1992 on the harmonization of the structure of excise duties on alcohol and alcoholic beverages (OJ C 327, 18.12.1992, 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. Non-official table of contents

§ 44 General usage permit

The commercial use is not permitted under a formal permit.
1.
from, based on 100 liters of alcohol each, with
a)
1.0 liter methyl ethyl ketone, consisting of 95 to 96 wt.% MEK, 2.5 to 3 wt.% methylisopropylketone and 1.5 to 2 wt.% ethyl isoamyl ketone (5-methyl-3-heptanone),
b)
6,0 kilograms Shellack,
c)
2.0 liters of toluene,
d)
2.0 liters of cyclohexane
of fermented products. and
2.
flavourings containing spirits
for the purposes specified in Section 152 (1) (3) and (4) of the Act. § § 45 to 48 do not apply to this extent. Non-official table of contents

§ 45 Application for tax-free use permission

(1) Who in cases other than those referred to in § 44 In case of tax-free use, prior to the start of use, the permit has to apply to the competent main customs office (§ 6 (2)) in accordance with officially prescribed form. The application must be accompanied in duplicate:
1.
a current register of companies registered in the commercial or cooperative register, or ,
2.
a plan of the holding in which the places of storage and use of the products requested are drawn up, with the indication of the Addresses,
3.
a declaration of operation on the exact purpose and the manner of use.
Pharmaceutical manufacturers also have their to establish the right to manufacture medicinal products.(2) At the request of the main customs office, the applicant shall provide further information if they appear necessary to ensure the security of the tax revenue or the tax supervision. The main customs office may waive the requirements of paragraph 1 if tax concerns are not affected thereby.(3) As food flavourings within the meaning of Section 152 (1) (5) of the Act, preparations and basic substances which are not suitable for human consumption and which are demonstrably intended to be used for human consumption are not considered to be food flavourings. alcoholic beverages and other foodstuffs, and certain drinking-spirits wines with the same purpose, which have been rendered unusable under official supervision for drinking purposes in an approved procedure. Non-official table of contents

§ 46 Granting of permission, permission certificate

(1) The responsible principal customs office shall give the user in writing under The right of revocation is subject to the permission for the tax-free use of the products and, upon request, shall issue a certificate of permission as proof of the right of reference. 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 shall immediately return the certificate of approval if the permit is obtained or the tax-free use is discontinued. He shall immediately notify the main customs office of the loss of the licence certificate.(3) The certificate of approval shall be submitted to the holder of the tax warehouse or to the registered consignor prior to the carriage of the products into the operation of the user pursuant to section 139 (1) (2) of the Act.(4) In the event of a change in the conditions presented, § 10 applies and for the deletion and the continued existence of § 11 accordingly. Non-official table of contents

§ 47 Belegheft, Accounting

(1) The user has a Belegheft to guide. The main customs office responsible may make arrangements for this purpose.(2) The user shall keep a usage book in accordance with an officially prescribed form. The main customs office responsible may make arrangements for this purpose. On request, the user shall keep records. The main customs office 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. Non-official table of contents

§ 48 Storage, inventory

(1) The user is allowed to store the products only in the places where they are registered. 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 has to store taxed and untaxed products separately. The user who produces medicinal products from untaxed, untaxed spirits and who wishes to use taxed spirits in addition has to 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 can make arrangements for this purpose.(3) Where a usage book is conducted or other records are permitted in its place in accordance with § 47 (2), the user shall include the stock once a year. § § 14 and 15 (1) shall apply accordingly. Non-official table of contents

§ 49 Disposal of products, improper use

(1) The main customs office responsible may apply to the user on request. , in exceptional cases, allow products to be delivered to tax warehouses or to other users in the context of their licence for tax-free use. The user shall give the products at the time of the delivery of commercial documents, which are marked with the inscription
" Untaxed products
(2) The tax declaration pursuant to § 153 (3) sentence 5 of the Act shall be submitted in accordance with the officially prescribed form. Non-official table of contents

§ 50 Remuneration

(1) For products used for the purposes specified in Section 152 (1) (3) and (4) of the Law , paragraphs 2 and 4 to 6 shall apply.(2) In the case of products not already covered by the supplier, the user shall, subject to the provisions of the first sentence of paragraph 3, immediately after commending the operation with the specification of the denaturant and the person to be used in the holding, shall immediately: to apply to the competent main customs office for the amount of alcohol to be used. The main customs office may require additional information. The user shall have the equipment necessary for the denaturation and the denaturant to be prepared.(3) Branntwein for the production of vinegar in accordance with Section 152 (1) (2) of the Act shall be immediately followed up by the vinegar manufacturer at 6.0 kilograms of acetic acid for 100 litres of alcohol, calculated as anhydrous acid itself, after being taken into operation. gulls. 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 preparation of cosmetic products or agents for the improvement of odour:
a)
0.5 kilograms of diethyl phthalate,
b)
0.5 kilograms of thymol,
c)
5.0 kilos of isopropanol and 78.0 grams of tertiary butanol,
d)
0.8 grams of denatonium benzoate and 78.0 grams 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 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-pausing processes and for the production of dressing 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 manufacture of ethyl-tertiary-butyl-ether (ETBE): 0.085 liter ETBE;
6.
for manufacturing 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 legislation, in particular legal provisions for life and medicine, shall remain unaffected.(5) If the denials referred to in paragraph 4 are unsuitable for the purposes specified in § 152 (1) (3) and (4) of the Act in individual cases in accordance with the user's requirements, the Federal monopoly administration for spirits may, at the request of others, Allow denaturant. If it is proven that in other Member States there are generally authorised denials, 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. Upon request, the applicant shall provide the Federal monopoly administration with samples for examination purposes free of charge.(6) If products are to be obtained from other Member States or from third countries to which a denaturant which has not been authorised in the tax area is added, paragraph 5 shall apply accordingly.(7) (8) (omitted) Unofficial table of contents

§ 50a Withdrawal, dismise of the denying

(1) It is forbidden to use the denatured products To remove all or part of the denaturant or to add substances to the products which affect the effect of the denaturant. 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 in charge 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 Federal monopoly administration, refrain from a denaturation upon request. Non-official table of contents

§ 51 Tax-free products of fermented products

Products pursuant to Section 152 (2) (5) of the Law from a any other Member State or a third country which, under Article 152 (1) of the Act, may only be made tax-free in the tax territory in the tax territory, shall be deemed to have been manufactured from products covered by the Act. This shall not apply where it has been established that the products have been produced from unprocessed products or that they are of a nature which may cause a fear of abuse of the freedom of taxation. Nonofficial table of contents

§ 52 (omitted)

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§ 53 (omitted)

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§ 54 (omitted)

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§ 55 dispensing of beverage and food flavourings, improper delivery or use

(1) Anyone who has a tax advantage in food and beverage flavourings in It is obliged to accept the latter in the case of delivery of commercial documents marked with the following inscription:
" This product must not be used for drinking or for the manufacture of alcoholic beverages. The misappropriation of the goods is subject to criminal and fiscal consequences. "
If the flavourings are delivered in pre-filled packages with a nominal filling quantity of 0.5 litres or more, the donor shall also have to be affixed to these copies in accordance with the first sentence of this paragraph. The labelling requirements shall also apply to further trade levels.(2) Anyone who makes or uses tax-favoured alcohol-containing flavourings or other tax-favoured foods as semi-products for commercial purposes other than those mentioned in Section 152 (1) (5) or (6) of the Law shall be subject to the provisions of § § § 152 (1) (5) or (6). 153 (3) of the Act, unless otherwise provided for by the law or a double taxation with the control of the tax.

Section 17
On § 154 of the law

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§ 56 Tax relief in the tax area

(1) The tax warehouse owner may use his own taxed products (back goods) in hold its tax warehouse. § 12 (3) applies to the recording in the warehouse management. The tax warehousekeeper requests a waiver or refund in accordance with § 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, subject to the conditions laid down in paragraph 3, include tax warehousekeepers in their tax warehouses. The second sentence of the first sentence of paragraph 1 shall apply to the collection in the accounts in respect of which the first sentence of the third sentence of paragraph 1 shall be applied.(3) As proof of taxation in the tax area (Section 154 (1) of the Law), the tax warehouse holder has a tax confirmation of the manufacturer or of the tax debtor or of the other person with the tax declaration to the competent main customs office. Submit to the seller in accordance with the officially prescribed form. In addition, in the case of the inclusion of domestic drinking spirits in the context of the proof of taxation, the Council has to demonstrate, by means of a declaration by the manufacturer, that the spirits do not contain a severance branding. The main customs office may, among other things, waive the presentation of a declaration by the manufacturer in accordance with the second sentence if the use of severance branding is unlikely.(4) The tax warehousekeeper may apply to the competent main customs office to transport taxed products under suspension of excise duty to tax warehousekeepers or to establishments of registered recipients in other Member States, without the products in question in to include its tax warehouse. The products shall be preducted at the request of the principal customs office. Paragraphs 2 and 3 apply accordingly.

Section 18
On § 155 of the Law

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

(1) Those products of non-taxable transport for commercial purposes, except in the case of In other Member States, the simplified accompanying document has to be sent to other Member States. The carrier shall carry out the second and third production during transport.(2) Anyone who does not only wish to take advantage of a tax relief under Section 155 (1) of the Law for taxed products carried in other Member States shall have the competent main customs office in advance (Article 6 (2)) in accordance with official notice. to indicate the pre-printed 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. Any changes to the circumstances described shall inform the main customs office of the relief entitled immediately.3. The person entitled to discharge shall have a document and records of the carriage to other Member States. The main customs office responsible may make arrangements for this purpose. At the request of the main customs office, the person entitled to discharge shall be entitled to present the products prior to the commencement of transport.(4) The tax relief shall be applied for by means of a discharge declaration in accordance with officially prescribed form for all products 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, shall be presented with the simplified accompanying document together with the proof of taxation 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 tax debtors or other salespersons in accordance with 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. In addition, in individual cases, the tax may be issued, reimbursed or reimbursed without delay.(6) Where the person entitled to discharge has withdrawn the products under the control of his/her tax warehouse, he shall apply for tax relief up to the date of the tenth day of the month following the discharge period in the tax declaration pursuant to section 35. In this case, the discharge section shall be a calendar month.(7) The application for the repayment or repayment of the tax pursuant to § 155 (3) of the Act shall be filed with a discharge declaration in accordance with the first sentence of paragraph 4 at the main customs office which levied the tax in accordance with Section 151 (3) of the Act. The application must be accompanied by the proof of tax of the other Member State.

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

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§ 58 Logins in the framework of tax supervision

(1) Who wants to manufacture or manufacture drinking spirits outside the tax warehouse for commercial purposes, has this in writing in duplicate to the relevant main customs office (Section 6 (2)). Where the login must be specified:
1.
the name, the business seat, and the legal form,
2.
the tax number at the responsible tax office,
3.
the amount of expected production in a Year in litres of goods,
4.
the type of drinking spirits produced with an indication of the alcohol content and
5.
the type of alcohol-containing products used for the production.
If the alcohol-containing products not subject to the brand-wine tax are used, it also has indicate the level of the share of these products in the total alcoholic strength by volume of the drinking spirits produced. Holders of a licence pursuant to Section 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. Additional records may be required if they appear to be necessary to secure the tax revenue or to ensure tax supervision.(2) Who, without being a tax warehousekeeper (§ 7 paragraph 1), wants to buy or buy severance spirits, has to declare this in duplicate in the responsible main customs office (§ 6 paragraph 2) in duplicate. Where the buyer has to specify:
1.
the name, the business seat, and the legal form,
2.
the tax number at the responsible tax office,
3.
the amount of the estimated annual purchase quantity in litres of alcohol,
4.
the type of severance branding and
5.
the shape of the Further marketing of the severance branding wine.
It shall provide further information at the request of the main customs office if it appears necessary to secure the tax revenue or to control the tax. 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 accordingly.(3) The notifiers referred to in paragraphs 1 and 2 shall immediately notify the main customs office of any 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. Non-official table of contents

§ 59 Sample removal in the context of tax supervision

The public officials responsible for tax supervision can use goods that are the shall be subject to, or may be subject to, raw materials, raw materials, semi-finished and finished products and of denaturants used for or in the manufacture of such products, and from the containment of such products to For research purposes, take samples free of charge. A withdrawal confirmation shall be issued upon request. At the request of the competent main customs office, permission holders have to provide samples free of charge for investigation purposes.

Section 20
To § 159, point 3 (a) of the law

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§ 60 Carriage of products of non-taxable traffic by another Member State

(1) The simplified accompanying document shall be prepared for the purpose of transporting products of a non-taxable nature for commercial purposes by another Member State to a recipient in the tax territory. In box 3 of the simplified accompanying document, the consignor shall affix the reference
" Transit/Products of the
the Address of the main customs office responsible (Section 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 shall submit the first copy of the simplified accompanying document to the main customs office at the latest on the date of dispatch. Once the transport has been completed, 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) If an irregularity occurs during transport on the territory of the Member State of transit, the carrier shall immediately inform the competent tax authority of the Member State of transit and the main customs office responsible for the consignor.(4) In order to ensure that products of non-taxable transport are to be transported regularly by another Member State, the main customs office responsible may, at the request of the consignor and in consultation with the competent tax authority of the Member State of transit, allow a simplified procedure without the simplified accompanying document. The main customs office shall prescribe the procedure and grant a permit under the right of revocation. A copy of this permit shall be sent to the competent tax authority of the transit Member State.

Section 21
On § 159, point 4 of the law

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§ 61 Electronic data transfer in the taxation procedure, General

(1) Required for the taxation procedure Data can be transmitted via remote data transmission (electronic data transmission) as soon as the organisational and technical requirements for the customs administration are available. Third parties can be entrusted with the electronic data transmission.(2) The Federal Ministry of Finance shall determine the details of the electronic data transmission referred to in the first sentence of paragraph 1 by means of a procedural instruction issued by the Federal Ministry of Finance on the Internet on the pages of the Customs Administration (www.zoll.de) will be published.(3) In the case of electronic data transmission, corresponding methods are to be used for the respective state of the art, which ensure the authenticity, confidentiality and integrity of the data. In the case of the use of generally accessible networks, encryption methods shall be used.(4) The obligations of the programme manufacturers in accordance with § § 63 and 64 are exclusively of a public service type. Non-official 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. Non-official table of contents

§ 63 Requests to the programs

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

§ 64 Examination of the programs

(1) Programs that are required to process the data required for the taxation procedure shall be checked by the manufacturer prior to the first use and after each modification to verify that they meet the requirements of § 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 allow for any restoration of the program version in paper form at any time, are equivalent to the program listing.(2) The office (examination office) designated by the Federal Ministry of Finance shall be empowered to verify the programmes and documentation intended for the collection, processing or electronic transmission of the data. Section 200 of the Tax Code shall apply accordingly.(3) The manufacturer or distributor of a defective program shall be required immediately to repair or to remedy the situation. To the extent that an immediate repair or detachment does not take place, the examination office is entitled to technically exclude the programs of the manufacturer from the electronic transmission according to § 61. The examination office is not obliged to examine the programmes.(4) Where the programmes referred to in paragraph 1 are intended for general distribution, the manufacturer must make available to the Examination Office, on request, samples for the purpose of the examination free of charge. Non-official table of contents

§ 65 Liability

(1) The manufacturer of programs that are required to process the control procedure Data are liable to the extent that the data are processed inaccurately or incompletely as a result of an intentional or grossly negligent breach of a duty pursuant to § § 63 and 64 and thereby shorten taxes or wrongly tax Benefits are obtained for the reduced taxes or unduly received tax advantages.(2) Anyone who uses programs in accordance with paragraph 1 for electronic data transmission on behalf of the contract (§ 61 paragraph 1 sentence 2) shall be liable insofar as, on the basis of incorrect or incomplete transmission, taxes are deliberately or grossly negligently shortened or wrongly tax advantages. Non-official table of contents

§ 66 Authentication, data transfer on behalf

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

Section 22
On § 381 paragraph 1 of the levy order

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§ 67 Administrative Offences

(1) Contrary to the law in the sense of § 381 Paragraph 1 (1) of the Tax Code, who intentionally or lightly
1.
contrary to § 10 (1) sentence 1 or 3 or paragraph 2 sentence 1 or 2, also in conjunction with § 17 (6), § 18 (6), § 39 (2) sentence 2 or § 46 (4), an ad not, not correct, not reimbursed in the prescribed manner or not in time,
2.
contrary to § 11, paragraph 6, also in conjunction with § 17 (6), § 18 (6), § 39 2, sentence 2, § 41 (3) or § 46 (4), an indication not, not correct, not reimbursed in the prescribed manner or not in time,
3.
contrary to § 13 The first sentence of paragraph 1 or the first sentence of paragraph 2, including in conjunction with Section 48 (1) sentence 4, an indication not, not correct, not refunded in the prescribed manner or not in time,
4.
contrary to § 14, paragraph 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 not or not in time
5.
contrary to § 34 (2) or (3), § 39 (1) sentence 1, § 41 (4) sentence 3, § 42 (1) sentence 1, an advertisement not, not correct, not in the ,
6.
contrary to § 46 (2) sentence 2, § 48 (2) sentence 2, § 57 (2) sentence 4, an advertisement is not or not in a timely manner,
7.
contrary to § 58 (1) sentence 4, even in conjunction with paragraph 3, an advertisement is not, not correct, not in the prescribed manner or not
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 (5), § 42 (3) or § 49 (2), § 58 (1) sentence 1 or paragraph 2 sentence 1, a notification not, not correct, not complete, not in the prescribed manner or not in 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, paragraph 5 Sentence 1 or 4, also in conjunction with § 39 (2), § 18 (5) sentence 1 or 3, § 41 (4) sentence 1, § 47 (1) sentence 1 or subsection (2) sentence 1, § 48 (2) sentence 3, § 57 (3) sentence 1, § 58 (1) sentence 7 or paragraph 2 sentence 4 Document, a book or a record not, not correct, not in the prescribed manner or not in time,
10.
contrary to § 21 (1), § 24 paragraph 2, § 25 (2), § 26, first sentence, sentence 1, paragraph 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 paragraph 2 sentence 2, no transmission, not correct, not in the prescribed manner or not in time,
11.
contrary to § 21 (3) sentence 1 and 3, § 22 sentence 1, § 28 (2) sentence 2, § 29 (3) sentence 4, § 39 (3), even in conjunction with § 40, § 57 (1) sentence 2, § 60 (1) sentence 3, an expression or a copy of a document or a certificate does not participate,
12.
contrary to § 21, paragraph 4, sentence 1, also in conjunction with § 29 paragraph 4 sentence 3, § 26 paragraph 4, § 28 paragraph 6 sentence 1, § 39 paragraph 1 sentence 3, § 56 paragraph 4 sentence 2, § 57 paragraph 3 sentence 3 the Products 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 The first sentence of paragraph 2, the first sentence of Article 32 (2), the first sentence of Article 57 (1), the first sentence of Article 60 (1) of the first sentence of the first sentence of paragraph 1 of this Article, shall not be the right or not the right document,
14.
contrary to § 28 (3) sentence 1 or paragraph 4 sentence 2, § 29 (4) sentence 2, also in conjunction with § 31 paragraph 4, § 32 paragraph 1 sentence 1, § 39 paragraph 4 sentence 1 a document or a Do not submit, do not submit it correctly or not in due time,
15.
contrary to § 28 (3) sentence 3 or 4 sentence 4, a return note or a collective declaration as Return note not sent back or not returned in time
16.
contrary to § 29 (2) sentence 1, § 30 (2) sentence 3, § 31 (2) sentence 4, § 60 paragraph 3, information not, not correct or not in good time, or
17.
contrary to § 29 (7) sentence 1 or 2, § 31 (2) sentence 5, an entry or a note not, not correctly, not in the prescribed manner or not in a timely manner.
(2) The administrative offence is in the meaning of section 381, paragraph 1, point 2, of the tax code, who intentionally or recklessly
1.
contrary to § 28, paragraph 5, sentence 2, a delivery note or invoice is not marked, not correct 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 paragraph 1 sentence 1 and 2 a commercial paper not, not correct or not in the prescribed Wisely, or
3.
contrary to § 60, paragraph 1, sentence 2, does not apply a notice, not correct or not in the prescribed manner.

Section 23
Final Provisions

Non-Official Table of Contents

§ 68 Transitional Regulations

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