Regulation On The Implementation Of The Spirits Monopoly Law

Original Language Title: Verordnung zur Durchführung des Branntweinmonopolgesetzes

Read the untranslated law here: http://www.gesetze-im-internet.de/brstv_2010/BJNR328000009.html

Regulation on the implementation of the spirits monopoly law (regulation of liquor tax - BrStV) BrStV Ausfertigung date: 05.10.2009 full quotation: "liquor tax Decree of October 5, 2009 (BGBl. I S. 3262, 3280), most recently by article 2 of the Decree of December 11, 2014 (BGBl. I S. 2010) has been changed" stand: last amended by article 2 V v 11.12.2014 I 2010 for details on the stand number you see in the menu see remarks footnote (+++ text detection from) : 1.4.2010 +++) the V 2 V v. 5.10.2009 was adopted as article I 3262 by the Federal Ministry of finance with the approval of the Bundesrat. Sit com. Article 9 paragraph 1 of this V on 1.4.2010 enter into force.

Table of contents section 1 General information section 1 definitions section 2 to the sections 130, 131 and 164 paragraph 2 and 3 of the Act section 2 fortified wine article 3 alcohol § 4 alcohol amount section 3 to §§ 133, 134 and 143 (3) of the Act § 5 tax warehouse, requirements for the establishment of § 6 request for permission as a tax warehouse keepers § 7 of the licence section 8 guarantee § 9 inclusion of severance pay firewall § 10 change of conditions , otherwise use of the tax warehouse § 11 lapse and continued existence of the permission of § 12 document issue, accounting section 13 complete destruction, irreparable loss and destruction § 14 inventory in the tax warehouse § 15 shortages in the tax warehouse § 16 of denatured spirits, spirits of non-agricultural raw materials section 4, section 135 of the Act section 17 of registered consignee section 5 to section 136 of the Act § 18 of registered consignor section 6 to the sections 137 and 159 number 1 of the Act § 19 beneficiaries , Issuing the certificate of exemption of section 7 to the sections 138 to 141 of the Act section 20 participation in the computerised transport and control system paragraph 21 creating the electronic administrative document, carrying an expression section 22 carry the certificate of exemption § 23 nature and amount of the security deposit article 24 cancellation of the electronic administrative document section 25 change of the destination when using the electronic administrative document section 26 input and export message when you use the electronic administrative document, track business § 27 promotions in the tax area in special cases § 28 promotions in the tax area in farms of users § 29 beginning the transport in the Failure procedures section 30 cancellation in the failure process of article 31 change of location in the failure procedure of § 32 input and export declaration in the failure procedure of § 33 replacement evidence for the termination of the transport section 8 to the sections 142 and 143 paragraph 3 of law § 34 irregularities during transport under suspension of excise section 9 to the sections 143 and 144 of the Act section 35 tax declaration section 10 to § 156 para 1 of the tax code § 36 small amount Regulation section 11 to the sections 145 to 147 of the Act § 37 registration of products of section 12 to § 148 Act § 38 carriage for private purposes section 13 to section 149 of the Act section 39 transport for commercial purposes § 40 transit of products of tax free movement of another Member State, section 14 to section 150 of the Act section 41 shipping trade, representative section 15 to section 151 of the Act section 42 irregularities during transport of products of tax free movement of other Member States section 16 to the paragraphs 152 and 153 of the Act § 43 fully vergällter firewall § 44 General use permit article 45 application for permit to tax-exempt use § 46 the licence, permit § 47 document issue, accounting section 48 storage, inventory § 49 distribution of products, improper use of § 50 denaturing § 50a Entgällung, reticle of the denaturing of § 51 tax-free products from vergällten products § 52 (dropped out) § 53 (dropped out) section 54 (dropped out) § 55 distribution of beverage and food flavourings, improper delivery or use of section 17 to section 154 of the Act § 56 tax relief in the tax area section 18 to section 155 of the Act § 57 tax relief in case of products of the tax free circulation in other Member States section 19 to § 156 of the Act and § 212 of the tax code section 58 applications in the context of tax supervision section 59 sampling in the context of tax supervision section 20 to § 159 number 3 letter a of the Act section 60 transport of products of tax free movement by another Member State section 21 to article 159 number 4 of the Act § 61 electronic data transmission in the taxation procedure, General § 62 interfaces section 63 requirements for the programs section 64 audit programs section 65 liability § 66 authentication , Data transmission on behalf of section 22 to § 381 para 1 of the tax code § 67 offences section 23 final provisions § 68 transitional provisions section 1 General section 1 definitions In the sense of this regulation is 1 System directive: Directive 2008/118/EC of the Council of 16 December 2008 concerning the General excise duty and repealing Directive 92/12/EEC (OJ L 9 of the 14.1.2009, p. 12), in its up-to-date version;
2. computer based transport and control system: System about persons involved in movements under suspension of excise, exchange electronic messages of movements of products with the Customs Administration; the system is used for the control of these movements;
3. electronic administrative document: draft of electronic administrative document after official data set which is equipped with a unique reference code.
4. accompanying document: accompanying administrative document officially prescribed form completed.
5. simplified accompanying document: document referred to in article 2 paragraph 1 or any other document referred to in article 2 (2) of Regulation (EEC) no 3649/92 of the Commission of 17 December 1992 on a simplified accompanying document for the transport of excise goods which are already tax free services of the Member State of dispatch (OJ L 369 of the 18.12.1992, p. 17) in conjunction with article 34 of the directive of the system;
Customs Office of exit 6: a) for products transported in rail transport, with the post, in the air or maritime the Customs Office, which is responsible for the site, the products are taken over by railways, postal services, air transport or shipping companies within the framework of a continuous contract of carriage for carriage with determination in a third country or third territory, b) for circumstances referred to in any other way or under others as in letter a, the last Customs office before the exit of the products from the consumption tax territory of the European Community; promoted products
7 failure process: to start procedures, applied during or after the transport of products under duty-suspension arrangements if the EDP based transport and control system not available;
8. customs code implementing regulation: Regulation (EEC) No 2454/93 of the Commission of 2 July 1993 laying down detailed rules for the application of Regulation (EEC) No 2913/92 establishing the customs code (OJ L 253 of the 11.10.1992, p. 1, L 268 of the 19.10.1994, p. 32, L 180 of the 19.7.1996, p. 34, L 156 of the 13.6.1997, p. 59, L 111 of the 29.4.1999, p. 88), most recently by Regulation (EC) No 312 / 2009 (OJ L 98 of the 17.4.2009, p. 3) is changed.
Section 2 the sections 130, 131 and 164 paragraph 2 and 3 of the Act section 2 burning wine fortified wine with an alcohol content of no more than 22% by volume, will be included in a tax warehouse with a wine Distillery, is treated to the intended processing such as brandy.

§ 3 (1) alcohol alcohol is the proportion of ethanol to the total quantity 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 Alcoholmeter of the accuracy class III referred to in point 6 of the annex to article 2 of Directive 76/765/EEC of 27 July 1976 on the approximation of the laws of the Member States about Alcoholmeter and Hydrometers for alcohol (OJ L 262 of the 27.9.1976, p. 143), the last by Directive 82/624/EEC (OJ L 252 of the 27.8.1982, p. 8) has been modified is, in its current version, b) with a Pycnometer of glass, a liquid density meter according to the principle of the cantilever or a different calibrated measuring instrument by at least the same accuracy of the density rho (at 20 degrees Celsius).
2. in extract-containing products, containing no other volatile compounds other than ethanol and water, a) if they are volumetric be measured as volume concentration of ethanol at 20 degrees Celsius aa) with an Alcoholmeter referred to in point 1(a), after output, bb) with the Pycnometer from glass, a liquid density meter according to the principle of the cantilever or an another calibrated instrument by at least the same accuracy of the density rho (at 20 degrees Celsius) the distillate to output , b) If a dimension is possible only after the weight as mass content of ethanol with the Pycnometer from glass, a liquid density meter according to the principle of the cantilever or an another calibrated instrument by at least the same accuracy of the density rho (at 20 degrees Celsius) the distillate to output;
3. in products containing other volatile substances besides ethanol and water, a)
with the Pycnometer from glass, a liquid density meter according to the principle of the cantilever or an another calibrated instrument by at least the same accuracy of the density rho (at 20 degrees Celsius) the distillate after pretreatment and output as volume or mass concentration of ethanol at 20 degrees Celsius, or as mass content of ethanol, b) to any other State of the art and recognised method , if the method is not applicable to letter a.
(3) the determination of the alcoholic strength from the density according to the provisions of paragraph 2 the formula for the calculation of the density of alcohol-water mixture is based on that in point 4 of the annex to the directive no. 76 / 766 / EEC of of the European communities 27 July 1976 on the approximation of the laws of the Member States relating to alcohol tables (OJ L 262 of the 27.9.1976, p. 149) is specified.
(4) the alcohol content is specified in volume per cent or 2. mass content in percentage by weight than 1 volume at 20 degrees Celsius.

§ 4 amount of alcohol (1) the amount of alcohol is expressed in litres, the volume of ethanol at a temperature of 20 degrees Celsius.
(2) the amount of alcohol in a product is determined from the weight or volume and alcoholic strength. Determination can be made with a measuring instrument according to the law and its implementing provisions in connection with article 5, paragraph 2, sentence 1 number 4 and 5 of the measurement and calibration regulation of December 11, 2014 (Federal Law Gazette I p. 2010, 2011) is in its current version tested and certified.
(3) in the case of products in prepackages the amount of alcohol from the nominal and the alcohol content is calculated, which are indicated on the packs, unless these details differ by more than 0.5% by volume of the actual alcoholic strength by volume.
Section 3 the sections 133, 134 and 143 (3) of the Act § 5 tax warehouse, requirements on the establishment of (1) the tax warehouse (§ 133 of the law) encompasses all the related structurally to each other rooms, where there are facilities for extracting, to produce, to clean, to the denaturing, loading and processing, to the filling as well as to ready for sale set forth and to the storage of products , as well as the storage locations for raw and precursors as well as denaturants, half - and finished products, the loading facilities, workshops to maintain the operation and management. In addition, belong to the rooms, areas, and fixed transport installations, connecting those spaces, as well as the adjacent areas, insofar as these are used for operational purposes.
(2) in a tax warehouse products under duty-suspension arrangements may be 1 manufactured, cleaned, denatured, and - or processed, to - and bottled, made ready for sale and stored or 2 unlimited manufacturers, distributors or owners of commercial stock farms, stored ready for sale up and subjected to other approved storage treatments.
The rules of the third book of the distillery regulations (annex to the brandy monopoly Regulation) of 20 February 1998 for the extraction and purification of spirits in a closure distillery (§ 133 paragraph 2 of the law) (BGBl. I p. 383), most recently by article 7 of the Decree of March 19, 2008 (BGBl. I p. 450) is has been modified in the currently valid version.
(3) the tax warehouse is set up so that the flow of production, loading and processing, as well as the whereabouts of the products can be seen in the context of tax supervision.
(4) the competent principal Customs Office to determine, taking into account concerns of fiscal supervision that 1 certain rooms and areas of the company not be included in the tax warehouse, 2 single rooms and surfaces in same main customs district or within a radius of up to 50 kilometres as temporarily tax warehouses belonging be treated.
(5) all deposits, spirits of the Federal monopoly administration is considered approved brandy bearing of the Federal monopoly administration. This ensures that the obligations incumbent on a stock holder pursuant to the Act and this regulation are met. The tax inspectorate is exercised by the Federal monopoly Administration for spirits and the Customs Administration in accordance with article 5, paragraph 1 and 2 of the spirits monopoly regulation.

§ 6 application for permission as a tax warehouse keepers (1) is the application for permission as a tax warehouse keepers according to section 134 of the Act prior to the planned operating a tax warehouse at the competent principal Customs Office to officially form completed. The request must be accompanied in duplicate: 1 a current registration for companies, which in the commercial or cooperative register registered or to enter, site plans of the premises of the requested tax warehouse with indication of the addresses and the functions of spaces, surfaces and facilities, 3. operating statement with the description of the operations related to the manufacture, handling or processing and storage of the products in the requested tax warehouse, where appropriate, with details on 2. , a) whether liquor should be denatured involved or denatured in the camp and the denaturants are to be used, b) if and where spirits of non-agricultural raw materials to be stored, c) how long do not themselves produced or not even bottled spirits in the annual average should be stored.
(2) shall be the main customs office, whose district of the applicant operates his company or, if no company that operates, in whose district of the applicant resides. For an applicant who runs his company in a place outside the tax area, or for an applicant who lives outside the control area, the main customs office is responsible, in whose district the applicant for the first time tax occurs in appearance.
(3) upon request of the competent Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate. The main customs office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
(4) the tax warehousekeeper intends to operate another tax warehouse, he requested an extension of the permit in appropriate application of paragraphs 1 and 3.

§ 7 the licence (1) granted the competent principal Customs Office in writing subject to the revocation of the permit to the extent requested by the applicant. While the rooms are to determine areas and facilities of the tax warehouse or the tax warehouse. With the permission of excise numbers allocated under an administrative provision of the Federal Ministry of finance for the tax warehouse keepers and for each tax warehouse. Before granting permission, security is to pay if there are signs for a threat of tax according to § 8. The permission can be temporary.
(2) a permit for a tax warehouse shall be granted if products are to be stored only and 1 the annual inventory turnover (start and finish) expected to be below 50 HL alcohol, 2. less than 1.5 months in the annual average is the shelf life of finished products.
(3) the competent principal Customs Office may allow exceptions to paragraph 2 If 1 the tax warehousekeeper already operates a tax warehouse, in which products are manufactured, 2. the tax warehouse of untaxed distribution of products is used, 3. the products listed in the tax warehouse ready for sale up and subjected to further storage treatments are.
(4) the competent principal Customs Office may exceptionally allow with the consent of the Federal monopoly Administration for spirits, spirits outside the CAP securely established part of a tax warehouse is obtained, if the alcohol in a proceeding provided economically not on the brandy production is (forced attack) and by others as closure measures can be taken into account the tax issues.
(5) in the cases of § 6 paragraph 4 extends the permission. Paragraphs 1 to 4 shall remain unaffected.

§ 8 guarantee (1) that is the height of the safety performance set by the competent principal Customs Office, taking into account section 134 (1) sentence 4 and 5 of the Act. The amount of the guarantee is to check and adjust if necessary.
(2) tax issues are at risk, the competent principal Customs Office may require security deposit up to the amount of the tax value of the actual stock in the tax warehouse and the incurred but not yet paid tax; section 221 of the tax code shall remain unaffected. On request of the holder of the tax warehouse, the Hauptzollamt can classified official to take the tax warehouse as far as the structural conditions are given, and restrict the safety performance to the incurred but not yet paid tax. Section 83 of the distillery regulations shall apply accordingly for the official with closure of the tax warehouse.

§ 9 inclusion of severance pay firewall
(1) the competent principal Customs Office can allow the tax warehousekeeper subject to revocation, to include in his tax warehouse under severance produced Brandy (brandy made of fruit fabrics, excluding grape wine) and also in partial amounts, in the free a same alcohol amount of brandy, 1 percent reduced traffic to refer for these spirits tax-free. Prerequisite is that the warehouse owner himself not only occasionally operates an Obstverschlussbrennerei, at least 5 percent of the alcohol amount transported in the calendar year in the camp of severance pay firewall or at least 20 000 litres produces alcohol during the same period and to drink ready brandy processed together with the severance package brandy in the camp.
(2) to be recorded in the tax warehouse severance brandy has to be written off officially. The tax warehousekeeper has to apply for the inclusion of the distillate to official form completed and to demonstrate at the request of competent Hauptzollamt of whose origin as severance pay firewall. The amount of alcohol is detected at the check-in. The proof of origin is subject to contrary findings as given, if the tax warehousekeeper can show that he or a person authorized by him made bought the spirits by a registered compensation burner or fabric owner as under severance. The main customs office may make this more orders. It may recognise the proof of origin on an other collector if it acquires the severance brandy by severance burners or fabric owners only and do not preclude the tax issues.
(3) brandy may be sent only from the tax warehouse under duty-suspension arrangements, if an equivalent amount of brandy of the same type accounts located in the camp, that was not created with severance pay, and has the same quality as the brandy to be shipped.
(4) the competent principal Customs office arranges a special Commons accounting for the implementation of paragraphs 1 and 3.

§ 10 amendment of conditions, any other use of the tax warehouse (1) the tax warehousekeeper has in advance in writing to show the change of the conditions set out in article 6 the competent principal Customs Office. Changes the spatial extent of tax warehouses or the security measures require the approval of the Hauptzollamt. The tax warehousekeeper has other changes, especially over-indebtedness, impending or actual insolvency or suspension of payments or the submission of the application for opening of insolvency proceedings to show the main customs office without delay.
(2) operating a tax warehouse is to be set or more than six weeks rest, so the tax warehousekeeper has to display this in advance in writing to the competent principal Customs Office. Should operation to be resumed, the tax warehousekeeper has at least one week in advance in writing to show this. The main customs office can issue orders in individual cases, or allow exceptions. Set the operation of the tax warehouse, revokes the Hauptzollamt permission according to § 7 provided the permission includes several tax warehouse, is changed to.
(3) the temporary use of the rooms or the facility of the tax warehouse for others as a tax warehouse purposes (article 133 paragraph 1 of the law) requires the consent of the competent Hauptzollamt.

§ 11 termination and continuation of the permission (1) permission according to § 7 is extinguished by 1 withdrawal, 2nd deadline, 3. waiver of the tax warehouse owner, 4. rejection of the opening of insolvency proceedings due to lack of mass, 5. handover of the company to a third party after the expiration of three months after the handover, 6 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 , which permission has been granted, 8 opening of insolvency proceedings over the assets of the tax warehouse owner after the expiration of three months after the relevant event, 9 business transformation according to § 1, clause 1 of the conversion act after the expiration of three months after the relevant event, 10 change of the company or the owner in a partnership or Association of persons without legal personality, the relocation of the Office to another location after the expiration of three months after the relevant event , unless other the following paragraphs to the point of extinction.
(2) share in the cases of paragraph 1 number 6 to 8 the heirs, the liquidators or the liquidator the competent principal Customs office prior to the expiry of the licence that the tax warehouse will continue until its final passage on another holder or to the management of the company, is permission for the successors, liquidators, or the insolvency administrator contrary to paragraph 1 not later than the expiry of a reasonable period to be determined by the main customs office in writing on. Paragraph 1 No. 1 remains unaffected.
(3) apply in the in paragraph 1 number 5, 6, 9, and 10 cases described before the expiry of the licence 1 the new holder, 2. the heirs, 3. the owner of the new company, 4. the owner of the company that took over the existing legal entity, on which relates the permit before the conversion, or the owner of the company, in which the changes occurred 5. , a new permit, applies to the applicant contrary to paragraph 1 up to the existing force of the decision on the application on the permission of the legal predecessor. Paragraph 1 No. 1 remains unaffected. Is applied for a new permit, can, be, referred as far as no changes resulted, on the particulars and documents of the previous permission that already exists the competent principal Customs Office. With the consent of the Hauptzollamt can be omitted when the submission on the use of the officially prescribed form.
(4) advanced applicable permission expires 1 in cases of paragraph 2, if a continuation of the tax warehouse or the tax warehouse are dispensed with, 2. in the cases of paragraph 3, if no new permit is issued.
(5) products, which are in the tax warehouse at the time of expiry of the permit, are transferred at the time of the lapse in the tax free movement. The tax warehousekeeper, the heirs, the liquidators or the insolvency administrator have to immediately submit a tax declaration officially prescribed form completed on the stocks. Has granted a deadline the competent principal Customs Office for clearance of the tax warehouse, the permit continues to apply for the purposes of the clearance until the end of the period.
(6) in the cases of paragraph 1 number 4 to 8 have in writing without delay to display 1 the competent principal Customs office the new owner the handing over of the company, 2. the heirs death of the permit holder, 3. the liquidators and the liquidator respectively the opening of insolvency proceedings or their dismissal.
The same applies in the cases of paragraph 1 number 9 and 10 for the tax warehousekeeper.

Section 12 receipt booklet, accounting (1) the tax warehousekeeper has to do a document folder. The competent principal Customs Office may make orders to do so.
(2) the tax warehousekeeper has over the arrivals and departures for the tax warehouse to keep a stock book official form completed. He is a manufacturer of spirits in prepackaged, he has to keep the camp book about the arrivals and departures in the production area as well as on the arrivals and departures during the storage of the finished product. The competent principal Customs Office can issue orders to the warehouse accounting and require more records. It allows for operational records on request instead of the stock book when tax issues are not affected thereby.
(3) the tax warehousekeeper has immediately record the arrivals and departures. Allow the competent principal Customs Office, that in particular the withdrawals on the free traffic in the stock accounts for no more than one calendar month, grouped together are recorded.

§ 13 complete destruction, irreparable loss and destruction (1) products have been accidentally destroyed or irretrievably lost, has the manufacturer without permission in accordance with section 7 or the tax warehousekeeper to display it without delay to the competent principal Customs Office and to demonstrate operational documents. The competent principal Customs Office may allow simplifications and make orders regarding the verification.
(2) the destruction of products is from manufacturer without permission according to § 7 or the tax warehousekeeper at least one week in advance to show and to prove on the basis of operational documents. The competent principal Customs Office may allow simplifications and make orders regarding the verification. The destruction is officially to monitor, as far as the competent principal Customs Office is not waived. Except tax provisions remain unaffected.

§ 14 the tax warehouse inventory
(1) the tax warehousekeeper has once a year perform an inventory in the tax warehouse and the competent principal Customs Office within one month after officially prescribed form completed (stock registration) to register at the target and actual as well as the result and to respond to deviations in quantity. He is spirits manufacturer, he has to submit an inventory application for the manufacturing sector as well as for the storage of the finished product. The main customs office may allow that the tax warehousekeeper is stock registration in any other form, if tax issues are not compromised. The tax warehousekeeper has at least three weeks in advance to show the beginning of inventory the Hauptzollamt.
(2) the competent principal Customs Office may allow subject to revocation, that all or individual stocks on the basis of a permanent inventory can be detected and reported to if it is secured by means of a procedure according to the generally accepted accounting principles that the stocks be established according to type and quantity as of the date of the stock application.
(3) on the orders of the competent Hauptzollamt, the stocks in the tax warehouse are officially to determine. The tax warehousekeeper has therefore requested the Hauptzollamt officially prescribed form completed to login the stocks, and to participate in the inventory. He has to make sure that the stocks with minimum effort can be established. The main customs office to determine the amount of alcohol, it has to determine the bearing holder at his own expense.
(4) the competent principal Customs Office free holder of test and qualify from the obligations referred to in paragraph 1, if it is ensured that products there solely for experimental or educational purposes are produced and consumed within the framework of these purposes, or destroyed.

Section 15 (1) missing quantities in the tax warehouse, which are caused by processing, bottling and storage losses are considered missing quantities in the tax warehouse irretrievably lost in the sense of § 143 paragraph 3 of the Act.
(2) the processing, bottling and storage of liquor in the tax warehouse the following loss rates not exceeding in General: 1 for the production of spirits, semi-finished products and flavors on cold way, except extract procedure (maceration, percolation) or similar modes of production: 1 per cent of the processed amount of alcohol;
2. in the manufacture of spirits, semi-finished products and aromas by pull-out procedures (maceration, percolation) or similar production as well as output (distillation) or other heat treatments: 3% of the processed alcohol volume;
3. When filling a) on prepackages up to 5 litres: 0.5 per cent of the amount of alcohol that is used for filling;
(b) on other prepackaged: 0.3 per cent of the amount of alcohol that is used for filling;
4. for the storage of liquor in other containers as prepackaged and barrels without inner or outer coating: 1 percent of the average annual stock;
5. for the storage of liquor in barrels without inner or outer coating: 4% of the average annual stock.
The total loss in a tax warehouse, which in General is not exceeded, is formed from the preceding loss rates. Higher losses in some areas can be offset by lower losses in other areas.
(3) exceeds the actually detected false amount the overall loss referred to in paragraph 2 sentence 2 that is irrefutably presumed that taken from the above and beyond false amount from the tax warehouse tax free circulation. It is only as irretrievably lost recognized, if the tax warehousekeeper operational documents of the individual can demonstrate where part of, as well as to what extent and for what reasons the loss rates of paragraph 2 sentence 1 in the individual sub-areas have been exceeded and that this has led to the overrun of the total loss.
(4) the tax warehousekeeper has the processing and filling losses (paragraph 2 sentence 1 No. 1 to 3) to calculate (retrograde calculation) of the final product. He has his products, specifying the individual losses and the total loss to login. To determine of the loss of storage (paragraph 2 sentence 1 number 4 and 5) he has records to lead. The competent principal Customs Office may make orders about the retrograde calculation pursuant to sentences 1 and 2 and to the records pursuant to sentence 3. Can, impose tax interests require this, instead of calculating retrograde pursuant to sentence 1, the losses in the individual sub-areas to be demonstrated by appropriate records.
(5) the competent principal Customs Office can arrange official loss investigations. May admit, as far as tax considerations do not preclude the, a different kind of loss determination and evaluation in exceptional cases, if the investigation leads to the paragraphs 2 to 4, operational difficulties.

§ 16 denatured spirits, spirits of non-agricultural raw materials (1) should be denatured spirits on request of the holder of the tax warehouse, is § 50 paragraph 2 accordingly. In addition, article 43 paragraph 1, § 44 is number 1, § 50 paragraph 4 to 6 and § 50a paragraph 1 apply.
(2) the competent principal Customs Office may allow the tax warehouse keepers with the consent of the Federal monopoly Administration for spirits at the request to carry certain denaturing itself.
(3) firewall completely denatured in accordance with § 43 occurs with its removal from the tax warehouse with tax relief on the free market.
(4) the tax warehousekeeper has denatured and undenatured spirits, to store methylated spirits and liquor from agricultural and non-agricultural raw materials separately from each other with different denaturing agents.
Section 4, section 135 of the Act section 17 of registered consignee (1) who as a registered consignee (article 135, paragraph 1, sentence 1 number 1 of the Act) products under duty-suspension arrangements will receive not only occasionally, has permission in advance to the competent principal Customs Office (§ 6 paragraph 2) officially prescribed form completed to apply for. The application shall be accompanied by in duplicate 1 a current registration companies, registered in the commercial or cooperative register or to enter, a map with the requested destination in operation with the address, 3. a representation of the accounting of the reception and the whereabouts of products 2.
(2) upon request of the competent Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate. The main customs office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
(3) the competent principal Customs Office granted permission as registered consignee in writing subject to revocation. With the permission of a consumption tax number is assigned according to a circular of the Federal Ministry of finances for each destination. Before granting permission, security for the tax is according to § 135 paragraph 2 sentence 3 of the Act to make. § 8 paragraph 1 sentence 2 shall apply accordingly. The permission can be temporary.
(4) the competent principal Customs Office, allow if tax issues are not affected as a result, at the request of the registered beneficiary subject to revocation, that products included considered in its operation, as soon as he gained possession in the tax field it.
(5) the registered recipient has to lead a document folder, as well as to keep a record of the products recorded in its operation. The competent principal Customs Office may make orders to do so. The products are used for the purposes stated in article 152, paragraph 1, of the law and is the registered recipient in possession of a permit according to article 46, paragraph 1, he maintains the records pursuant to sentence 1 in the records pursuant to article 47, paragraph 2. The received products shall be recorded by the registered recipient immediately.
(6) in the case of the balance of the changes section 10 applies and accordingly for the lapse and the continued existence of the permission section 11.
(7) who as a registered consignee in individual cases (article 135, paragraph 1, sentence 1 number 2 of the law) wants to receive products under duty-suspension arrangements, has permission in advance to the competent principal Customs Office (§ 6 paragraph 2), stating the amount to apply for type and alcohol, as well as the shipper of products officially prescribed form completed. The main customs office may require further information and records if they appear necessary to secure the tax revenue or for the tax inspectorate. Paragraph 3 applies to the permission set 1 and 2 according to with the proviso that permission on the requested amount of the specified sender, as well as advancement and on a certain period of time is to limit. Before granting permission, security is according to article 135 paragraph 2 sentence 4 of the Act to make. Paragraph 4 shall apply mutatis mutandis.
Section 5 to section 136 of the Act § 18 of registered consignors (1) who registered consignor (§ 136 paragraph 1 of the law) wants to send products from the place of imports under duty-suspension arrangements, as has given permission in advance with the competent principal Customs Office (§ 6 paragraph 2) officially prescribed form completed to apply for. The request must be accompanied in duplicate: 1 a current registration for companies, which in the commercial or cooperative register registered or to enter, 2.
a list of the varieties of imports at the entrance of products from third countries and third-party areas (§ 132 paragraph 9 of the law), 3 a representation of accounting for the shipment and the whereabouts of the products.
(2) upon request of the competent Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate. The main customs office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
(3) the competent principal Customs Office granted permission as a registered consignor in writing subject to revocation. With the permission of a consumption tax number is assigned according to a circular of the Federal Ministry of finance for the registered consignor. Transportation in another or other Member States, security for the tax is according to § 136 paragraph 2 sentence 3 of the Act to make before granting permission. The permission can be temporary.
(4) the permission does not apply as a registered consignor for the places of import, where products paragraph 2 letter a of the customs code implementing regulation in the release for free circulation be end-use referred to in articles 263 to 267 of the customs code implementing regulation or from a customs warehouse of type D in the sense of article 525. The cases in which the main customs office providing the products for free circulation examines and explains to the parties are excluded.
(5) the registered consignor has to do a document folder, as well as to keep a record of the transported products. The competent principal Customs Office may make orders to do so. The transported products shall be recorded by the registered sender immediately.
(6) in the case of the balance of the changes section 10 applies and accordingly for the lapse and the continued existence of the permission section 11.
Section 6 to the sections 137 and 159 number 1 of the law of article 19 (1) a beneficiary, of products under duty-suspension arrangements will receive beneficiary, issuing the certificate of exemption, has prior to transport an exemption certificate under Regulation (EC) No 31/96 of the Commission of 10 January 1996 on the verb smoke tax exemption certificate (OJ L 8 of the 11.1.1996, p. 11) to be issued in the current version in conjunction with article 13 of the system policy in three copies and submit to the competent principal Customs Office to confirm in box 6. The beneficiary has the first and second copy with auditor's opinion of the Hauptzollamt to hand over the tax warehousekeeper as the consignor or the registered consignor. The third copy remains at the main customs office. After the takeover of the products remains the second copy of the certificate of exemption for the beneficiary. The products are available immediately after the confirmation pursuant to sentence 1.
(2) competent principal Customs Office is the main customs office, which is the seat of official procurement agency or the organisation of foreign armed forces, shall be entitled to the order for beneficiaries 1. According to article 137, paragraph 1 number 1 to 3 of the law, jurisdiction 2. According to article 137, paragraph 1, number 4 of the Act the main customs office, which is responsible for the monitoring of quotas and reference quantities of diplomatic good or Konsulargut , 3. According to article 137, paragraph 1 No. 5 of the Act the main customs office, which is locally responsible for the seat of the international institution.
(3) sentence 1 in field 6 of the certificate of exemption is apart from the confirmation referred to in paragraph 1, when a foreign force in the sense of article 137, paragraph 1 No. 1 of the Act receives products under duty-suspension arrangements. Own confirmation of the foreign troop takes their place.
(4) products under duty-suspension arrangements by a foreign force of tax warehouses in the tax area or by registered shippers from the place of entry into the control area received, a handling licence can be used instead of the exemption certificate number 1 of the VAT implementing regulation according to § 73 para 1.
(5) section 17 of the Customs Ordinance in connection with the administrative provisions implementing for the requirements of the tax exemption for products that are received by diplomatic and consular missions shall apply mutatis mutandis.
Section 7 to the sections 138 to 141 of the Act section 20 participation in the computer-based transport and control system the Federal Ministry of finance through a procedural instruction sets, under what terms and conditions people who use the electronic administrative document for transport under suspension, electronically exchanging messages via the computerised transport and control system (article 10 paragraph 1 of the law) with the Customs authorities. In this way electronically to be able to exchange messages, require prior notification when one of the Federal Ministry of finance in place known given the procedure statement. The procedure will be published by the Federal Ministry of Finance on the Internet under www.zoll.de. The people pursuant to sentence 1, and their IT service providers are obliged to comply with the conditions laid down in the procedure and conditions.

§ 21 creating the electronic administrative document, carrying an expression (1) products under duty-suspension arrangements to be transported from a tax warehouse in the tax area or from the place of entry into the control area 1 in a tax warehouse in the control area or to a beneficiary in the tax area, 2 in a tax warehouse, in the operation of a registered recipient or to a recipient in another Member State or 3rd place , where products left the excise territory of the European Community, the shipper or the registered consignor tax warehouse holder has to submit the draft of electronic administrative document the competent principal Customs office before the transport, using the computerised transport and control system according to official record.
(2) the main Customs Office checks the information in the draft of electronic administrative document automatically. Transport operations from the place of importation is in addition, a comparison with the customs declaration. There are no objections, the draft of electronic administrative document is provided with a unique reference code and transmitted the shipper as electronic administrative document. Complaints are communicated to the shipper.
(3) the carrier has to be an expression of the electronic administrative document provided by the competent principal Customs Office during transport. A commercial paper can be carried instead of the printed electronic administrative document, if it contains the same data, or the unique reference code sets out. The transport of products from other Member States, sentences 1 and 2 shall apply mutatis mutandis.
(4) the shipper has to demonstrate the products at the request of the competent Hauptzollamt unchanged. It may order the Hauptzollamt closure measures.
(5) is the receiver in the case of paragraph 1 No. 1 a tax warehouse keepers, the main customs office responsible for the forwards the electronic administrative document on him. This also applies to promotions placed via another Member State. An electronic administrative document that has been submitted by the competent authorities of another Member State, is piped from the competent principal Customs Office to the receiver in the control area, if this is a tax warehousekeeper or a registered consignee.

Section 22 carry the certificate of exemption will be products under duty-suspension arrangements promoted to beneficiaries, has the carrier during transport that the consignor according to article 19, paragraph 1, sentence 2 to be issued copies or the second copy of the exemption certificate, certified by the competent authorities of another Member State. The first copy is the shipper to his records.

Section 23 type and amount of the security deposit (1) security for transportation of products under duty-suspension arrangements can be made for multiple procedures for each procedure separately as individual guarantee or cash deposit or total guarantee.
(2) safety as total guarantee or individual guarantee provided by a joint and several guarantee of an appropriate tax guarantor according to article 244 of the tax code. The guarantee is payable in a document officially prescribed form completed at the responsible main Customs Office for this shipper.
(3) the competent principal Customs Office to determine the amount of the amount of the guarantee and the height of the bar security, especially with regard to the tax, which would occur during the transfer of products in the tax free movement in the tax area. The appropriateness of the amount of the guarantee must be checked regularly in case of the total guarantee.

Cancellation of the electronic administrative document (1) who can shipper the electronic administrative document cancel section 24, as long as the transport of the products has not yet begun.
(2) in order to cancel the electronic administrative document, the shipper or the registered consignor tax warehouse holder has to submit the draft of the electronic cancellation notification the competent principal Customs Office, using the computerised transport and control system according to official record.
(3) the competent principal Customs Office checks the information in the cancellation message automatically. There are no objections, this is communicated to the sender, indicating the date and the time of the inspection. Complaints are also communicated to the shipper.
(4) is an electronic administrative document for the transport of products under duty-suspension arrangements cancelled have been destined for a recipient in the tax area, which is either a tax warehousekeeper or a registered consignee, the main customs office responsible for the receiver forwards the incoming cancellation message to them.

§ 25 change of the destination when using the electronic administrative document (1) while can the transport of products under duty-suspension arrangements the tax warehousekeeper as consignor or the registered consignor change the destination and specify another permissible destination (article 139, paragraph 1, article 140, paragraph 1 number 1, article 141, paragraph 1 of the law). Sentence 1 shall apply also to products that are recorded or taken over, or not run not by the receiver.
(2) in order to change the place of destination, the shipper or the registered consignor tax warehouse holder has to submit the draft of the electronic notification of change the competent principal Customs Office, using the computerised transport and control system according to official record.
(3) the main Customs Office checks the information in the design of electronic notification of the change automatically. There are no complaints, a continuous task ID assigned to the design of the change message and sends the shipper a notification of change to the original electronic administrative document. Complaints are communicated to the shipper.
(4) the recipient specified is changed by an update of an electronic administrative document, which is either a tax warehouse keepers in the tax area or a registered consignee in the tax area, applies the forwarding of updated electronic administrative document § 21 paragraph 5 accordingly.
(5) the recipient specified in the electronic administrative document, changes to the original recipient who is either a tax warehouse keepers in the tax area or a registered consignee in the tax area, is informed by the competent principal Customs Office through an appropriate message.
(6) the tax warehouse of receiver therein specified is changed by an update of the electronic administrative document, the main customs office responsible for the receiver forwards the notification of change on this.

Section 26 input and export message when you use the electronic administrative document, track business (1) after the inclusion of the products also in partial quantities, at a destination, in § 139 paragraph 1 number 1 and article 140, paragraph 1 paragraph 2 called the letter a and b of the Act is, has the receiver the competent principal Customs Office, using the computerised transport and control system without delay, but no later than five business days after the end of the carriage , to provide an input message according to official record. The main customs office may extend the time limit pursuant to sentence 1 to avoid undue hardships at the request of the beneficiary.
(2) the competent principal Customs Office checks the information in the input message automatically. There are no objections, this is communicated to the recipient. There are complaints, this is also communicated the receiver. The Hauptzollamt responsible for the shipper sent this the input message, if he is a tax warehouse keepers in the tax area or a registered consignor in the tax area. An input message, which was forwarded by the competent authorities of another Member State, will be forwarded by the competent principal Customs Office to the shipper in the tax area.
(3) if the recipient is a beneficiary, it has the competent principal Customs office after the takeover of the products, including subsets, the data that are required for the report of receipt referred to in paragraph 1, and a copy of the present copies of the certificate of exemption within the stated period in writing to submit. The main Customs Office created after examination of the information of which paragraph of 1 paragraph 2 sentence 4 input message after shall apply mutatis mutandis.
(4) the recipient has to show off the products at the request of the competent Hauptzollamt unchanged.
(5) in the cases of § 141 of the Act, the main customs office on the basis of the confirmation of output transmitted by the Customs Office of exit creates an export message confirms that the products have left the European Community excise duty. This also applies to the export of subsets. The Hauptzollamt sent the export declaration to the tax warehousekeeper as senders in the control area or to the registered consignor in the tax area. Export messages that have been submitted by the competent authorities of another Member State, be forwarded by the competent principal Customs Office to the shipper in the tax area.
(6) without prejudice to the section 34, the report of receipt referred to in paragraph 1 or the export declaration applies under paragraph 5 as evidence that the transport of the products is stopped. The export declaration not considered proof, if subsequently determined that the products didn't leave the consumption tax territory of the European Community.
(7) the receiver for transport of products under duty-suspension arrangements is a tax warehouse keepers in the tax area, which transported the products under duty-suspension arrangements in another tax camp in the tax area or in the operation of a service provider (article 153 paragraph 1 of the law) in the tax area, the competent principal Customs office upon request subject to revocation may admit that the products shall be considered as recorded in his tax warehouse and at the same time taken, as soon as the receiver in the control area of the products acquired possession. The rules on the carriage under duty-suspension arrangements shall remain unaffected.

§ 27 promotions in the tax area in special cases (1) for transport of products under duty-suspension arrangements between tax warehouses of a control stock holder in the tax area or if the tax warehousekeeper is registered at the same time, between towns of imports in the tax area and this tax stock holder in the tax area tax warehouses can allow the competent principal Customs Office on request of the holder of the tax camp instead of the process with an electronic administrative document other appropriate procedures when tax issues are not endangered.
(2) in the case of frequent and regular movements of products under duty-suspension arrangements to submit as a marine, aviation and travel necessities according to § 27 of the customs regulation in cases where pursuant to article 786 of the customs code implementing regulation, a customs export procedure is performed, the competent principal Customs Office on request of the holder of the tax warehouse allow, that this for the products specified in a calendar month up to the tenth day of the calendar month after , where the promotion has begun, submitted a draft of electronic administrative document summarized, if 1 article 285a paragraph 1a of the customs code implementing Regulation; granted the tax warehousekeeper the procedure according to
2. the carriage only in the tax area is and 3 individual transportations will be accompanied by a delivery note or a relevant trade document labeled "untaxed products to the ship and aircraft supplies" clearly visible.
For creating the design of combined electronic administrative document and of the export declaration, paragraphs 21 and 26 shall apply mutatis mutandis.
(3) a combined accompanying document can be used for transport operations referred to in paragraph 2, that have been started before 1 July 2012, instead of the combined electronic administrative document. Article 28, paragraph 1, sentence 1 and paragraph 2 applies to create the summary accompanying document set 1 and 2 according to. The consignor has the second to fourth copy of the accompanying document summarized until the 10th day after the end of the calendar month in which the carriage started to present the main customs office. The main Customs Office confirmed the abnormal termination of the transport as well as the correspondence of three copies with the endorsement on the third copy (acknowledgement of receipt) on the basis of which in the framework of the procedure referred to in article 285a transmitted paragraph 1a of the customs code implementing regulation customs declaration or a present initial confirmation. The certified return receipt is to return the shipper by the Hauptzollamt on who has to take these as evidence to his records. The second and the fourth copy will remain at the main customs office.

§ Has 28 promotions in the tax area in farms of users (1) for transport of products under duty-suspension arrangements in enterprises of users (article 153 paragraph 1 of the law) to use the accompanying the tax warehousekeeper in the tax area as shipper or the registered consignor from the place of importation in the tax area. Instead of the accompanying document, the sender can use a commercial document that has all of the information contained in the accompanying document. He has to mark the trading document with the words "Accompanying document for the transport of verbrauchsteuer-requiring goods under duty suspension".
(2) the shipper has to execute the accompanying document in four copies. He has the first copy to his records to take. The carrier of products has the copies during transport to carry two to four.
(3) the user has to take the second copy as proof of his recordings, and to present the third and fourth copies with his receiving notice to the competent principal Customs office immediately. This confirms the compliance of both copies and receive permission on the third copy (acknowledgement of receipt). The certified return receipt is to be returned by the user not later than within two weeks after receipt of the products to the consignor. The shipper to his records to take has the receipt. The fourth copy remains with the competent principal Customs Office.
(4) in order to simplify the procedure, the responsible for the shipper main Customs Office at the request of may allow that this will send a multiple application in triplicate, specifying the delivery note number the user instead of the accompanying document pursuant to paragraph 1 for the products specified in a calendar month to same user up to the seventh working day of the following month, if the individual items are accompanied by a delivery note with the clearly visible inscription "Untaxed products". The user has to take the first copy for his records and to submit the second and third copies with his receiving notice without delay to the competent principal Customs Office. The main Customs Office confirmed the compliance of both copies and receive permission by stamp on the second copy. The user has as the confirmed multiple application no later than two weeks after the month of shipment to the shipper to return receipt. The returned multiple application has the shipper to take his records. The main customs office responsible for the shipper may allow further simplification of the procedure, if tax issues are not compromised as a result.
(5) the Hauptzollamt responsible for the shipper can appear on request in appropriate cases, as the simplification of the procedure is used and does not endanger tax concerns, in particular, that instead of the accompanying document referred to in paragraph 1 delivery notes and invoices are used. The sender has to mark them with the inscription "Delivery note/invoice for the transport of excise goods under duty suspension".
(6) consignors and users have to show off the products at the request of the local Hauptzollamt unchanged. It may order the Hauptzollamt to be shipped products closure measures.
(7) the accompanying documents pursuant to paragraph 1 and 4 not to be under the conditions of paragraph 8 sentence 1, as far as following products be promoted: 1 firewall which paragraph is been denatured with the 4 and 5 called denaturing agents in the §§ 44 and 50, 2. flavourings for technical purposes in the sense of § 152 paragraph 1 Nos. 1, 3 and 4 of the Act.
Products are recorded as in the use of the receiver, as soon as this gained possession of it.
(8) the shipper has to give the products referred to in paragraph 7 transportation trade papers, marked: 1. in the case of paragraph 7 sentence 1 number 1 with the inscription: "this brandy is denatured. An Entgällung or use for drinking purposes or for the production of alcoholic beverages, as well as the illicit trade has criminal and tax consequences. "2. in the case of paragraph 7 sentence 1 number 2 with the inscription:"this product may be used for drinking purposes or for the production of alcoholic beverages. " An improper use has criminal and tax consequences. "Emitted the pre-packed products with a nominal of 0.5 to 10 litres of the shipper, he has also on these to attach the labels pursuant to sentence 1 before transport.
(9) the accompanying documents provided for in paragraph 1 and 4 are also not required if Undenatured spirits from a tax warehouse under tax suspension is transported to pharmacies. The consignor has the firewall during transport be accompanied commercial documents are marked with the inscription "Untaxed liquor", and the Hauptzollamt responsible for the pharmacy shipping by immediately sending of a copy of the commercial document to display. The main customs office responsible for the tax warehousekeeper may allow that the deliveries a month appear grouped together.

§ 29 start of the carriage in the failure procedure (1) is the EDP based transport and control system unavailable, can the tax warehousekeeper begin only a transport of products under duty-suspension arrangements as shipper or the registered consignor by way of derogation from article 21, when a default document is used officially prescribed form completed.
(2) the consignor shall inform the competent principal Customs office prior to the first transport in the failure process in an appropriate written form about the failure of the computerised transport and control system. A notification is not required if it is a failure by the customs administration.
(3) the shipper has to execute the default document in triplicate. He has the first copy to his records to take. He has the second copy to send the competent principal Customs office immediately. The carrier of the products has to carry the third copy during transport.
(4) the shipper has to show carriage in the failure procedure before starting at the request of the competent Hauptzollamt. In addition, who has requested the Hauptzollamt already before a promotion to present the second copy of the default document shipper. Article 21, paragraph 4 shall apply mutatis mutandis.
(5) is the computerized transport and control system to provide the shipper has to submit the draft of electronic administrative document, which contains the same data as the default document referred to in paragraph 1 and in the use of the failure process pointed out is the competent principal Customs office immediately for all transport operations carried out in the failure process using the computerised transport and control system. Article 21 paragraph 2 and 5 shall apply mutatis mutandis.
(6) the failure procedure shall apply to the transmission of the electronic administrative document by the competent principal Customs Office. Occurs after the transmission the electronic administrative document in place of the default document.
(7) the unique reference code that is submitted with the electronic administrative document must be entered by the shipper on the first copy of the default document in the space provided. The transport is not yet finished, the reference code is to inform the carrier of the products and to enter this on the third copy of the default document in the space provided, if not an expression of the electronic administrative document was delivered to him. Transport document in the sense of § 21 paragraph 3, sentence 1 shall be considered to be the third copy of the default document with the reference code. For the input and export declaration, section 26 shall apply.

Article 30 cancellation in the failure procedure (1) is the computerized transport and control system unavailable, can cancel the tax warehousekeeper as the consignor or the registered consignor of the electronic administrative document by way of derogation from article 24 or the default document with official form completed (cancellation document), as long as still has not started with the transport of the products.
(2) the shipper has to execute the cancellation document in two copies. He has the first copy to his records to take. With the second copy, he has to inform the competent principal Customs Office without delay.
(3) the computerised transport and control system to provide stands and the electronic administrative document is the consignor, he has to submit the design of an electronic cancellation notification the competent principal Customs Office without delay, using the computerised transport and control system pursuant to article 24, paragraph 2. Article 24, paragraph 3 and 4 shall apply mutatis mutandis.

Article 31 change of location in the default procedure (1) is the computerized transport and control system not be available, the tax warehousekeeper as the consignor or the registered consignor the destination during the transport of products by way of derogation can change with § 25 officially prescribed form completed (change document). Sentence 1 shall apply also to products that are recorded or taken over, or not run not by the receiver.
(2) the shipper has to execute the change document in two copies. He has the first copy to his records to take. He has the second copy to send the competent principal Customs office immediately. He has to inform the carrier immediately of the changed information in the electronic administrative document or the default document. The carrier has to note: the information, if not change document was communicated to him at the back of the accompanying transport document immediately.
(3) is the computerized transport and control system to provide the shipper has immediately for all changes in the failure process of the place of destination, using the computerised transport and control system according to § 25 paragraph 2 to transmit the draft of an electronic notification of change the competent principal Customs Office, which contains the same data as the change document referred to in paragraph 1. § 25 paragraph 3 to 6 shall apply accordingly.
(4) article 29, paragraph 2 and paragraph 4 applies for the information about the failure of computer-based transport and control system, the obligation to notify any change of the location, as well as the delivery of the second copy of the amendment document set 1 and 2 according to.

Section 32 can input and export message in the default procedure (1) the recipient provided input message according to § 26 paragraph 1 after completing a transport of products under duty suspension within the period specified there, because is the computerized transport control system not available or the electronic administrative document or the notification of change not redirected to him according to § 25 paragraph 6, he has to submit an input document the competent principal Customs Office officially prescribed form completed , with which he confirmed the reception of the products. Article 26, paragraph 1 shall apply accordingly to the deadline for submission of the input document and its extension.
(2) the recipient has to execute the input document in triplicate. The competent principal Customs Office confirmed the three copies and returns the first copy to the recipient. The recipient has this copy to his records to take. Is the input message not within period transmitted in § 26 paragraph 1 of the recipient, the main customs office responsible for the receiver shall send the second copy of the input document the responsible for the shipper main customs office, which forwards them to the consignor. Input documents, which are sent by the competent authorities of another Member State, be forwarded by the competent principal Customs Office to the shipper in the tax area.
(3) the computerised transport and control system to provide stands and the receiver is the electronic administrative document or the notification of change according to § 25 paragraph 5 or 6, this one has immediately for an input XML document created in the failure procedure using the computerised transport and control system according to § 26 paragraph 1 to submit a report of receipt the competent principal Customs Office, which contains the same data as the input document referred to in paragraph 1. Article 26, paragraph 2 shall apply mutatis mutandis.
(4) after completing a transport of products under duty-suspension arrangements the export message unable to build according to § 26 paragraph 5, because either is the computerized transport control system not available or the electronic administrative document was not delivered, the Hauptzollamt created an export document, confirming that the products have left the European Community excise duty. This also applies to the export of subsets. The main customs office send a copy of this export document the shipper, if shipped products from the control area. In the cases in which a corresponding export document was transmitted by the competent authorities of another Member State, the competent principal Customs Office, the sender send a copy.
(5) the computerised transport and control system to provide stands and the electronic administrative document exists, the Hauptzollamt created an export declaration according to § 26 paragraph 5 sentence 1 article 26, paragraph 5, sentence 2 and 3 shall apply mutatis mutandis.

Section 33 is no evidence according to § 26 paragraph 6 replacement evidence for the termination of the transport, confirmed the main customs office responsible for the receiver or the main customs office in whose district the Customs Office of exit is exists in the cases where no input or export declaration according to § 32, ending the transportation under tax suspension, if it is sufficiently documented that the products have reached the specified destination, or the European Community excise duty have left (proof of replacement). In particular a document proposed by the recipient that contains the same data as the input message and where this acknowledges the receipt of the products is considered sufficient proof within the meaning of sentence 1.
Section 8 to the sections 142 and 143 irregularities during transport under suspension (1) paragraph 3 of the Act section 34 are at the receiver in the tax area deviations are found, the competent principal Customs Office generally can see shortages up to 0.5 percent as due to the nature of the products as irretrievably lost, if it is not to prepackaged products.
(2) the receipt in the cases of § 28 within two months at the shipper enters, this is immediately the competent principal Customs Office by the tax warehousekeeper as consignor or the registered consignor (§ 6 paragraph 2) to display.
(3) the products are during transport as a result of unforeseen events or force majeure completely destroyed or irretrievably lost, the carrier shall immediately indicate this to the main customs office and to be proved by appropriate documents.
Section 9 to the sections 143 and 144 of the law to make tax registration which is tax registration according to article 144, paragraph 1, sentence 1 and paragraph 2 sentence 1 of the Act section 35 officially prescribed form completed.
Section 10 to section 156 paragraph 1 of the tax code § 36 is a logged-in or fixed tax small amount regulation by the competent Customs Office of principal only different fixed, changed or corrected if the deviation of the logged-in or fixed tax is at least 10 euros.
Section 11 to the sections 145 to 147 of the Act, registration of products from third countries and third territories products are in the cases of § 147 paragraph 3 of the Act after the customs legislation with the aspects of the tax and the tax rate to login section 37. The tax return is to submit the customs declaration or official form completed.
Section 12 to section 148 of the Act section 38 promotions for private purposes are more than 10 litres of spirits or spirits after section 148 of the Act for private purposes in that promoted tax area, is irrefutably presumed this for business purposes in the tax area is transported (section 149 of the Act).
Section 13 section 149 of the Act section 39 movements for commercial purposes (1) Whoever products tax free circulation of another Member State for commercial purposes in the tax area obtain, keep in possession or use wants, has this in advance with the competent principal Customs Office (§ 6 paragraph 2) after officially prescribed form stating the essential characteristics for the taxation (type, quantity, alcohol content) to display and to provide security for the tax according to section 149, paragraph 4, of the Act. Section 35 shall apply accordingly for the tax declaration. At the request of the Hauptzollamt has to display required more information, keep a record of the purchase of products and unchanged to show it, if this is deemed necessary to secure the tax revenue or for the tax inspectorate.
(2) a person who wants to not only occasionally receive products from the tax free movement of another Member State for commercial purposes in the area of tax and take the simplification of procedures according to § 149 paragraph 5 sentence 3 of the Act claim, has to apply for this in advance with the competent principal Customs Office (§ 6 paragraph 2) to official form completed. The rules for admission to this procedure, safety performance, the document folder, as well as records of the related products, the duty of disclosure when shown the balance of operational changes and tax registration for registered recipient in § 17 paragraph 3 sentence 1, 3 and 4, paragraph 5, according to paragraph 6 and section 35.
(3) products sentence 1 and paragraph 2 sentence 1 in the tax area promoted pursuant to paragraph 1, the carrier shall carry the second and third copies of the simplified accompanying document during transport.
(4) the receiving the competent principal Customs Office with the tax return for the second and third copies of the simplified accompanying document has provided pursuant to paragraph 1 with his acknowledgement of receipt, to submit. At the request of the main Customs Office confirmed the registration or payment of tax.

§ 40 transit of products of tax free movement of another Member State are products according to article 149, paragraph 2, sentence 2 number 1 of the law promoted by the tax area, apply article 39 paragraph 3 according to.
Section 14 to section 150 of the Act section 41 shipping trade, representative (1) mail order has to leave the display according to § 150 paragraph 4 sentence 1 of the law officially prescribed form completed.
(2) the Commissioner of the mail order company has to apply for permission before entering upon his duties according to § 150 paragraph 4 sentence 3 of the Act to the competent principal Customs Office (§ 6 paragraph 2) officially prescribed form completed. In the commercial or cooperative register is registered with enterprise application, or to enter a current registration are in duplicate to be attached. At the request of the Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate.
(3) the competent principal Customs Office granted the Commissioner of the mail order company in writing subject to the revocation of the permit, unless the Commissioner has done security for that in individual cases or in not only the occasional deliveries according to § 150 (5) sentence 4 of the Act for the tax revenue expected during a month. Section 11 applies to the extinction and the continued existence of the permission, according to § 150 (5) sentence 4 of the Act, section 8, paragraph 1, sentence 2 shall apply accordingly for the security deposit. The permission can be temporary.
(4) the Commissioner shall keep a document folder. As well as to the records and the ads, the competent principal Customs Office may make orders pursuant to section 150 paragraph 4 sentence 5 of the Act. The Commissioner is obliged to display all the permission changes affecting the presented conditions the main customs office immediately.
(5) the tax declaration is to submit form officially completed.
Section 15 to section 151 of the Act section 42 irregularities during the transport of products of the tax free circulation in other Member States (1) provides the recipient (article 39, paragraph 1 or paragraph 2) deviations from the particulars in the simplified accompanying document, he has to show this in writing without delay to the competent principal Customs Office. Article 34, paragraph 1 shall apply mutatis mutandis.
(2) the products are during transport as a result of unforeseen events or force majeure completely destroyed or irretrievably lost, the carrier shall immediately indicate this to the main customs office and to be proved by appropriate documents.
(3) the tax debtor according to article 151, paragraph 3, sentence 1 of the law have to submit the tax declaration form officially completed.
Section 16 to the paragraphs 152 and 153 of the Act § 43 (1) spirits denatured spirits is completely completely denatured, if he has been denatured in accordance with the provisions of Regulation (EC) no 3199/93 of the Commission of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288 of the 23.11.1993, p. 12), most recently by Regulation (EU) No. 162 / 2013 of the Commission of 21 February 2013 (OJ L 49 of the 22.2.2013, p. 5) is has been modified in the currently valid version.
(2) is promoted completely denatured spirits from other or in other Member States, the carrier has to do with the second and third copies of the simplified accompanying document.
(3) the Federal Ministry of finance may to the implementation of article 27 (5) of Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316 of the 31.10.1992, p.21, L 19 of the 27.1.1995, p. 52), most recently by the Protocol on the conditions and procedures of establishing the Republic of Bulgaria and Romania in the European Union (OJEU) L 157 of the 21.6.2005, p. 86) is changed, in the currently valid version, through commonly available, a tax exemption fail number 6 of the law according to § 152 paragraph 2 or withdraw an already granted tax exemption if the denaturant used for the complete denaturing of spirits for reasons of securing tax revenue or health is inappropriate. The generally available is to be published in the Federal Gazette.

§ 44 General use permit under waiver on a formal permit is the commercial use 1, relative to each 100 litres of alcohol, with a) 1,0 litres Methylethylketone, consisting of 95 to 96 percent by mass MEK, 2.5 to 3 percent by mass Methylisopropylketon and 1.5 to 2 percent by mass Ethylisoamylketon (5-methyl-3-heptanone), b) 6.0 kg shellac, c) 2.0 l toluene, d) 2.0 litre cyclohexane vergällten products and 2. spirits containing flavourings for which in article 152, paragraph 1 number 3 and 4 of Act purposes generally allows. Do not apply as far as the sections 45 to 48.

Article 45 application for permit to tax-exempt use (1) who tax-free wants to use products in other than the cases referred to in section 44 has permission prior to using officially prescribed form completed at the competent principal Customs Office (§ 6 paragraph 2) to apply. The request must be accompanied in duplicate: 1 a current registration for companies, which in the commercial or cooperative register entered or to be entered, 2. a plan of the operation, in which the requested storage and use places of the products are shown, indicating the addresses, 3 an operating statement of the exact purpose and the way of using.
Drugmakers have also their legal drug production permission to demonstrate.
(2) upon request of the Hauptzollamt, the applicant has to provide more information, if they are required to secure the tax revenue or for the tax inspectorate. The main customs office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
(3) food flavourings in the sense of § 152 paragraph 1 number 5 of the Act are also such preparations not suitable for human consumption and raw materials, which demonstrably intended to be used in small doses to manufacture and Aromatization of non-alcoholic beverages and other food industrial and certain Trinkbranntweine with the same purpose, which have been made unusable in a legal proceeding under official supervision for drinking purposes.

Section 46 the licence, permit (1) the competent principal Customs Office grants permission to the tax-free use of the products the user in writing subject to revocation and issuing a permit as proof of eligibility upon request. The permission can be temporary. A permit is not issued if the estimated annual demand of Undenatured products under 50 litres of alcohol. The competent principal Customs Office may exempt from the restrictions of the set of 3, the user is obliged to obtain alcohol in individual products in quantities of at least 25 litres. The permission can be temporary.
(2) the user is to immediately return the permit, if the permit is expired or the tax-free use is discontinued. He has to show the loss of the permission ticket immediately the competent principal Customs Office.
(3) the permit is to present paragraph 2 of the Act the tax warehousekeeper or the registered consignor prior to the promotion of products in the operation of the service provider pursuant to section 139, paragraph 1.
(4) section 10 applies the duty of disclosure when the balance of the changes and for the termination and the continued existence of section 11.

§ 47 document issue, accounting (1) the user has to do a document folder. The competent principal Customs Office may make orders to do so.
(2) the user has to do a book of using officially prescribed form completed. The competent principal Customs Office may make orders to do so. On request, the user has more records to lead. The main customs office allows operational records on request instead of using paper, if tax issues are not compromised as a result. Article 12, paragraph 3 shall apply accordingly for the recording duty. The main Customs Office do without, as far as tax considerations do not preclude the, to carry a used book in exceptional cases.

Storage, inventory (1) which allowed users the products only in the registered locations store section 48. The competent principal Customs Office may permit exceptions, provided that tax matters are not affected. It may require that in the storage rooms, as well as in the rooms where the products be used tax-free notices unhinge are, where the intended use is specified and pointed out the tax consequences of improper use. Article 13 shall apply accordingly for destruction, total destruction and irreversible loss.
(2) the user has separated from each other to store taxed and untaxed products. The user who produces medicines from unvergälltem, untaxed liquor and also wants to use duty-paid spirits, has to display this in advance to the competent principal Customs Office. He is obliged to keep a record of the purchase and the use of duty-paid spirits. The main customs office may make orders to do so.
(3) where pursuant to article 47 paragraph 2 runs a used book or other records in its place are permitted, the user has to absorb the inventory once a year. The § 14 and 15 (1) shall apply accordingly §.

Paragraph 49 distribution of products, improper use (1) that competent principal Customs Office can allow the user request to submit products under his permit to tax-exempt use in exceptional cases to tax warehouse or to other users. The user has to add products with the emission of trade papers, which are marked with the inscription "Untaxed products".
(2) the tax declaration according to § 153 paragraph 3 set 5 of the Act is to give officially prescribed form completed.

§ 50 denaturing (1) for products, the to the used purposes stated in article 152, paragraph 1 number 3 and 4 of the Act should be to apply paragraphs 2 and 4 to 6.
(2) for products which have been denatured not already with the supplier the user subject to paragraph 3 is to the denaturing immediately after the recording in the operation, specifying the means of denaturing and the quantity of alcohol to vergällenden when the competent principal Customs Office to apply for sentence 1. The main customs office may request additional information. The user has the equipment necessary for the denaturing and the denaturant to hold.
(3) liquor for the production of vinegar according to § 152 paragraph 1 number 2 of the Act is calculated as anhydrous acid to blight even after inclusion in the operation of the vinegar manufacturer immediately with 6.0 kg of acetic acid for 100 litres of alcohol. The competent principal Customs Office may make orders to do so. It may order the official denaturing referred to in paragraph 2, if this is deemed necessary to secure the tax revenue or for the tax inspectorate.
(4) following denaturants are allowed to the denaturing of 100 litres of alcohol: 1 for the production of cosmetic products or substances improve the smell: a) 0.5 kilogram Phthalsäurediethylester, b) 0.5 kilogram Thymol, c) 5.0 kg isopropanol and 78.0 grams tertiary butanol, d) 0,8 grams of denatonium benzoate and 78.0 grams tertiary butanol;
2. for the production of scientific preparations for instructional purposes, for chemical tests of all kinds, to the making of chemicals and reagents for the own laboratory equipment for the production, storage and sterilization of medical suture material and for the production of sealing wax: 1.0 litre petrol ether;
3. for the production of emulsions and similar preparations for photographic purposes, light pressure and light breaks procedures and for the production of dressings with the exception of Collodion: 5.0 litre ethyl ether;
4. for the production of fuels: 2.0 liters of fuel.
5. for the manufacture of ethyl tertiary-butyl-ether (ETBE): 0.085 l ETBE;
6. to the production or dilution of printing inks: 2 liters of ethyl acetate and 0.1 litres isopropyl acetate or 0.1 l of n-propanol.
Except tax law, in particular life and drug legislation remain unaffected.
(5) the denaturants referred to in paragraph 4 for in § 152 paragraph 1 unsuitable number 3 and 4 of Act purposes in each case according to the requirements of the user, the Federal monopoly Administration for spirits on application may allow other denaturants. It's denaturant demonstrably General approved in other Member States, she granted to the approval do not preclude the securing of tax revenue or health reasons. The approval shall be revoked if it becomes known that the denaturants for reasons of securing tax revenue or health is not suitable. The applicant has to leave samples for examination purposes the Federal monopoly Administration on request free of charge.
(6) should be involved to products from other Member States or from third countries, which is a denaturant not registered in the tax area, shall apply paragraph 5 accordingly.
(dropped out) to add substances § 50a Entgällung, reticle of the denaturing (1) it is forbidden to withdraw the denaturants for denatured products wholly or in part or the products, the effect of denaturing agent interfere (7) and (8). The effect of denaturing agent is reduced in the production process with a repeated use of products, they are again to blight. The competent principal Customs Office may permit exceptions, provided that tax matters are not affected. It can approve the user cleaning products has become unusable.
(2) will the user of goods manufacture, which contain no alcohol, and a denaturing is not possible, so may waive a denaturing the competent principal Customs Office with the approval of the Federal monopoly administration at the request.

§ 51 tax-free products from methylated products products according to § 152 paragraph 2 number 5 of the law of another Member State or a third country, which may be made tax-free, according to article 152, paragraph 1, of the law in the tax area of methylated products are manufactured as from products denatured according to the law. This does not apply if found that the products were made of Undenatured products or that they are of a nature fear misuse of tax freedom can be.

§ 52 (dropped out) section 53 (dropped out) section 54 (dropped out) Article 55 (1) who for beverage and food flavourings will take a tax benefit in claim distribution of beverage and food flavourings, improper distribution or use, is committed to giving those with emission of trade papers are marked with the following inscription: "this product may be used for drinking purposes or for the production of alcoholic beverages. Improper use has criminal and tax consequences. "The flavors in prepackages with a nominal 0.5 litre or more issued, the issuing has to attach to these labels pursuant to sentence 1. The labelling requirements apply also to other trade levels.
(2) who number 5 or 6 of the Act number tax-privileged alcoholic flavours or other tax-exempt foods as semi-finished products commercially to other than those in article 152, paragraph 1 emits these purposes or uses, is taxed according to § 153 paragraph 3 of the law unless the law stipulates otherwise or signed a double taxation with the emergence of the tax.
Section 17 to section 154 of the Act § 56 tax relief in the tax area (1) the tax warehousekeeper may he even taxed products (returned goods) in his tax warehouse record. Article 12 paragraph 3 applies to the entry in the stock records. The tax warehousekeeper requested remission or refund according to article 154, paragraph 1 of the law, by transferring the returned goods recorded in one month in the tax declaration according to § 35.
(2) other proven taxed products may accept the tax warehouse keepers under the conditions of paragraph 3 tax fee in his tax warehouse. For the entry in the stock records, paragraph 1 sentence 2, for the refund paragraph 1 shall set 3 according to.
(3) the tax warehousekeeper has to submit to the competent principal Customs Office with the tax return confirmation of taxation of the manufacturer or of the tax debtor or other seller as proof of the taxation in the tax area (article 154 paragraph 1 of the law) according to official form completed. He has the proof to lead that the beverage contains no severance pay firewall also in establishing domestic spirits in order to proof of taxation by a manufacturer's declaration. The main customs office may waive at another as distilled the submission of a declaration of the manufacturer pursuant to sentence 2, if the use of severance pay firewall is unlikely.
(4) the tax warehousekeeper can ask the competent principal Customs Office, to transport duty products under suspension of excise tax warehouse keepers or in establishments of registered recipients in other Member States without the products in his tax warehouse. The products are previously to demonstrate at the request of the Hauptzollamt. Paragraphs 2 and 3 shall apply mutatis mutandis.
18 section to section 155 of the Act § 57 tax relief in case of products of the tax free circulation in other Member States (1) who wants to promote products of tax free transport for commercial purposes, except in the shipping trade in other Member States, has to make the simplified accompanying document. The carrier has to take the second and third copies during transport.
(2) a person who not only occasionally wants to take a tax relief claim according to article 155, paragraph 1, of the law for taxed products transported in other Member States, has in advance according to official form completed to show this the competent principal Customs Office (§ 6 paragraph 2). A breakdown of the nature of the products, specifying their alcoholic strength (assortment list) is the display in duplicate to be attached. The party entitled to relief has to assure that the products to the rule set are tax paid and contain no severance pay firewall. The party entitled to relief has changes the shown circumstances to show the main customs office without delay.
(3) the party entitled to relief has to keep a receipt book and records of the movements in other Member States. The competent principal Customs Office may make orders to do so. The party entitled to relief has to demonstrate the products before the start of the carriage at the request of the Hauptzollamt.
(4) the tax relief is to apply for, which are promoted within a discharge section after paragraph 5 from the control area with a discharge notification to official form completed for all products. The party entitled to relief has to submit the application to the competent principal Customs Office of month up to the discharge section following the tenth day of the second and in her to make all for the calculation of the tax relief information required to calculate the amount of the relief. The third is also to submit certified copies of the simplified accompanying document along with the proof of the taxation of the other Member State of the recipient. Also the official confirmation of another Member State, that the products were there properly tax collected is considered proof of taxation. The party entitled to relief has also, unless he has taxed the products themselves, to submit to the Hauptzollamt confirmation of taxation of the manufacturer or excise, or other seller as proof of the taxation in the tax area (§ 155 paragraph 1 sentence 1 of the law) according to official form completed. The party entitled to relief has the proof to lead that the firewall contains no severance package brandy in case of domestic spirits by a manufacturer's declaration. Article 56, paragraph 3, sentence 3 shall apply accordingly. The period pursuant to sentence 2 may be extended by the main customs office on request in individual cases.
(5) discharge section includes a calendar quarter. The competent principal Customs Office can shorten him up to one calendar month at the request of or extend up to one calendar year. Also it can be immediately adopted the tax in some cases, reimburse or compensate.
(6) the party entitled to relief removed the products under taxation his tax warehouse, he has to apply for the tax relief until the tenth day of the month following the discharge section in the tax declaration according to § 35. In this case, the discharge section is one calendar month.
(7) the application for remission or refund of tax is to make record that has raised the tax according to section 151, paragraph 3, of the law with a discharge notification pursuant to paragraph 4 1 at the main customs office according to article 155, paragraph 3, of the Act. Receive proof of the other Member State the application shall be attached.
Section 19 to section 156 of the Act and § 212 of the tax code section 58 declarations in the framework of the Tax Inspectorate (1) who produces spirits outside the tax warehouse for commercial purposes or want to make has this in writing in duplicate to the competent principal Customs Office (§ 6 paragraph 2) to log on. It has to specify the notifiable: 1 the name, the registered office and the legal form, 2. the tax number from the competent tax office, 3. the extent of the expected production a year in litres ware, 4. the way of manufactured Trinkbranntweine with indication of the alcohol content and 5. the kind of alcohol-based products used for the production.
If subject not the liquor tax alcoholic products are used, it has to specify also the amount of the share of these products in the total alcoholic strength of manufactured Trinkbranntweine. Holder of a permit according to § 7 paragraph 1, article 17, paragraph 3, and article 46 paragraph 1 in connection with article 152, paragraph 1 number 5 and 6 of the law have only viewing the production of spirits to the main customs office. At the request of the Hauptzollamt has notifiable details to make this appear necessary to secure the tax revenue or for the tax inspectorate. The main customs office may waive the information if tax issues are not compromised as a result. The spirits manufacturer has records to lead used alcohol-based products as well as the manufactured Trinkbranntweine each under provision of their alcohol content. The main customs office may make orders to do so. It may require more records if they appear necessary to secure the tax revenue or for the tax inspectorate.
(2) Whoever, without the tax warehousekeeper (§ 7 paragraph 1) to be severance pay firewall buys or seeking to buy up, has this at the competent principal Customs Office (§ 6 paragraph 2) in writing in duplicate to login. It has to specify the buyer: 1 the name, the registered office and the legal form, 2. the tax number from the competent tax office, 3. the extent of the estimated annual purchase amount in litres of alcohol, 4. the kind of compensation spirits and 5. the shape of the settlement spirits marketing.
He has more information to make this appear necessary to secure the tax revenue or for the tax inspectorate at the request of the Hauptzollamt. The buyer is obliged to keep a record of the purchased severance brandy stating the seller as well as the whereabouts of this distillate. Paragraph shall accordingly apply 1 set of 8 and 9.
(3) the registration have under paragraphs 1 and 2 show the competent principal Customs office immediately in writing changes of the operating conditions. A provides adjusts the activity, he has the main customs office also immediately in writing.

Section 59 sampling in the framework of the tax inspectorate officers entrusted with the supervision of tax can of goods that may be subject to liquor tax or subject to, raw materials and raw materials, semi-finished and finished products as well as of denaturing agents, the to of or be used in the manufacture of such goods, and by the packaging of those goods for examination purposes free of charge samples. On demand is to issue confirmation of withdrawal. At the request of the competent Hauptzollamt have licence holder for study purposes to provide samples free of charge.
Section 20 to § 159 number 3 letter a of the Act section 60 transport of products of tax free movement by another Member State (1) who promoted products of tax free transport for commercial purposes by another Member State to a recipient in the tax area, has to make the simplified accompanying document. The sender has to attach the note ' Transit/products of the tax freedom' in box 3 of the simplified accompanying document, as well as to indicate the address of the competent Hauptzollamt (§ 6 paragraph 2). The carrier has to take the second and third copies during transport. He has to carry the products to the shortest reasonable route by the other Member State (Member State of transit).
(2) the shipper has to present the first copy of the simplified accompanying document the main customs office no later than on the day of dispatch. After the transport, the receiver has to confirm the acceptance of products on the third copy of the simplified accompanying document and send them to the HZA responsible for the shipper.
(3) an irregularity occurs during carriage on the territory of the Member State of transit, the carrier shall promptly to inform the competent control authority of the Member State of transit and the main Customs Office competent for this shipper.
(4) products of tax free traffic to be transported regularly by another Member State, the competent principal Customs Office at the request of the shipper, and in consultation with the competent tax authority of the Member State of transit may allow a simplified procedure without the simplified accompanying document. The main customs office prescribes the procedure and granted a permit subject to revocation. A copy of this permit is to submit to the competent tax authority of the Member State of transit.
Section 21 to article 159 number 4 of the Act article 61 electronic data transmission in the taxation procedure, General information (1) for the taxation procedures may be required data through remote data transmission transmitted are (electronic data transmission) once the organizational and technical conditions are available at the Customs Administration for. The electronic data transmission by third parties can be appointed.
(2) the Federal Ministry of finance determined details of electronic data transmission referred to in paragraph 1 sentence 1 through a procedure that is published by the Federal Ministry of Finance on the Internet on the pages of the Customs Administration (www.zoll.de).
(3) if the electronic data transmission corresponding to the respective State of the art methods to employ, which ensure the authenticity, confidentiality and integrity of data. In the case of the use of accessible networks are encryption methods to use.
(4) the duties of the program manufacturer to the §§ 63 and 64 are exclusively public.

§ 62 interfaces with the electronic data transmission are the interfaces specified for this purpose by the Ministry of finance to operate properly. The interfaces required for delivery are made available over the Internet.

§ 63 requirements for the programs (1) programs that are intended for the processing of data required for the taxation procedure, must in the context of the scope of program specified in the program description ensure that accurate and complete processing of the data required for the taxation procedure.
(2) on the scope of the program, as well as on situations, where a correct and complete collection, processing and transfer is not possible as an exception (cases of exclusion), to be noted in the program description prominently.

Article 64 programs, which are intended for the processing of data required for the taxation procedure, are testing programs (1) to check whether they meet the requirements pursuant to § 63 paragraph 1 by the manufacturer before the first use and after each change. Here a Protocol on the last performed test run and a program listing to create that are five years to save. The retention period pursuant to sentence 2 begins at the end of the calendar year of first use for data transmission. Electronic, magnetic and optical storage procedures that allow for permanent recovery of the program version in the form of paper, are assimilated to the program listing.
(2) the services (audit point) by the Federal Ministry of finance is authorised to check the programs for the collection, processing or transfer of data and documentation. section 200 of the tax code shall apply mutatis mutandis.
(3) the manufacturer or distributor of a faulty program is to ask immediately for repair or replacement. Insofar as there is no an immediate rectification or replacement, the examination body is empowered to suspend the programs of the manufacturer of the electronic transfer according to § 61 technically. The audit authority is not obliged to examine the programs.
(4) programs are referred to in paragraph 1 intended for general distribution, the manufacturer of the section on demand pattern for the purpose of the test has free to to provide.

Section 65 liability (1) the producer of programs that are intended, shall be liable, if the data as a result of a deliberate or grossly negligent breach of an obligation in the §§ 63 and 64 are processed incorrectly or incompletely and thus reduced taxes for the processing of data required for the taxation procedure or unfairly tax benefits obtained, for the reduced taxes or wrongly received tax benefits.
(2) a person who uses programs pursuant to paragraph 1 to the electronic data transmission in the order (section 61 (1) sentence 2), liable, unless be shortened due to incorrect or incomplete delivery taxes intentionally or grossly negligently or unfairly tax benefits obtained.

Section 66 basically a qualified electronic signature authentication, data transmission on behalf of (1) electronic data transmission is required. A qualified electronic signature is not required when another safe method is used, which authenticates the data transmitter (sender of the data) and which complies with certain requirements for ensuring the authenticity and integrity of the data in the same way in article 61, paragraph 3.
(2) in the case of delivery in the contract (section 61 (1) sentence 2), the third party has to provide the data to the client immediately in the form of easily verifiable to check available. The customer has to check the data immediately.
Section 22 to § 381 para 1 of the tax code § 67 offences (1) any person in the sense of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly set 1 or 2, also in connection with article 17, paragraph 6, article 18, paragraph 6, article 39, paragraph 2, sentence 2 or § 46 paragraph 4 a 1. contrary to article 10, paragraph 1, sentence 1 or 3 or paragraph 2 screen does not , not right, not in the prescribed manner or in a timely manner 2. contrary to § 11 paragraph 6, in conjunction with article 17, paragraph 6, article 18, paragraph 6, § 39, paragraph 2, sentence 2, section 41, paragraph 3 or article 46, paragraph 4 charges, a not, not really, not in the prescribed manner or not timely reimbursed 3. contrary to section 13, paragraph 1, sentence 1 or paragraph 2, sentence 1 , also in conjunction with section 48 paragraph 1 sentence 4, a display not, not really, not in the prescribed manner or not timely paid, 4. contrary to article 14, paragraph 1, sentence 4, also in conjunction with section 48, paragraph 3, sentence 2 or § 29 paragraph 4 sentence 1, also in conjunction with section 31, paragraph 4 is a display not or not timely paid, 5 contrary to § 34 paragraph 2 or paragraph 3. , § 39, paragraph 1, sentence 1, § 41, paragraph 4, sentence 3, § 42 paragraph 1 sentence 1 a display not, not really, not in the prescribed manner or not timely paid, 6 contrary to article 46, paragraph 2, sentence 2, § 48, paragraph 2, sentence 2, section 57 paragraph 2 sentence 4 is a display not or not timely paid, 7 contrary to § 58 paragraph 1 sentence 4, also in connection with paragraph 3 a screen does not , not right, not in the prescribed manner or in a timely manner 8 contrary to section 11, paragraph 5, sentence 2, section 14, paragraph 1, sentence 1 or 2 or paragraph be refunded, 3 set 2, article 15, paragraph 4, sentence 2, § 35, also in connection with article 39, paragraph 1, sentence 2 or paragraph 2 set 2, § 41, paragraph 5, article 42, paragraph 3 or article 49, paragraph 2, article 58, paragraph 1, sentence 1 or paragraph 2 is a sentence 1 registration does not , incorrectly, incompletely, in the prescribed manner or in a timely manner 9 contrary to section 12, paragraph 1, sentence 1 or paragraph 2 are off, set 1 or 2 or paragraph 3 sentence 1, also in conjunction with article 47, paragraph 2, sentence 5, section 15, paragraph 4, sentence 3, article 17, paragraph 5, sentence 1 or 4, also in conjunction with section 39 paragraph 2 , Article 18, paragraph 5, sentence 1 or 3, article 41, paragraph 4, sentence 1, § 47, paragraph 1, sentence 1 or paragraph 2 sentence 1, § 48, paragraph 2, sentence 3, article 57, paragraph 3, sentence 1, § 58 paragraph 1 set 7 or paragraph 2 sentence 4 a receipt booklet, a book or a record, incorrectly, not in the prescribed manner or in time leads , 10 contrary to article 21, paragraph 1, article 24, paragraph 2, article 25, paragraph 2, article 26, paragraph 1, sentence 1 or paragraph 3 sentence 1, section 29, paragraph 3, sentence 2 or paragraph 5 sentence 1, § 30 paragraph 3 sentence 1, section 31, paragraph 2, sentence 3 or paragraph 3 sentence 1, article 32, paragraph 3, sentence 1, section 60, paragraph 2, sentence 2 is a delivery not, not properly that does not in the prescribed manner, or not in time, 11 contrary to article 21, paragraph 3, sentence 1 and 3, § 22, sentence 1, section 28, paragraph 2, sentence 2, article 29, paragraph 3, sentence 4, article 39 paragraph 3, also in conjunction with section 40, section 57, paragraph 1, sentence 2, article 60, paragraph 1, sentence 3 not carrying an expression or a copy of a document or a certificate , 12 contrary to § 21 paragraph 4 sentence 1, also in conjunction with article 29, paragraph 4, sentence 3, section 26, paragraph 4, article 28, paragraph 6, sentence 1, § 39, paragraph 1, sentence 3, § 56 paragraph 4 sentence 2, section 57, paragraph 3, sentence 3 products not, incorrectly, incompletely or not in time demonstrates 13 contrary to § 28 paragraph 2 sentence 1, § 29, paragraph 3, sentence 1 , Article 30, paragraph 2, sentence 1, section 31, paragraph 2, sentence 1, § 32 paragraph 2 sentence 1, section 57, paragraph 1, sentence 1, section 60, paragraph 1, sentence 1 a document not, not properly or not in the prescribed manner executing, 14 contrary to section 28, paragraph 3, sentence 1 or paragraph 4 sentence 2, § 29 (4) sentence 2, also in connection with article 31, paragraph 4 , Article 32, paragraph 1, sentence 1, § 39, paragraph 4, sentence 1 a document or a copy do not, not properly or in a timely manner presents, 15 contrary to section 28, paragraph 3, sentence 3 or paragraph 4 sentence 4 a return receipt or a multiple application as acknowledgment of receipt not or not timely posts, 16 contrary to article 29, paragraph 2, sentence 1, section 30, paragraph 2, sentence 3, section 31, paragraph 2, set of 4 , Section 60, paragraph 3 does not, not properly or in a timely manner a briefing or one 17 contrary to section 29, paragraph 7, sentence 1 or 2, article 31, paragraph 2, sentence 5 registration or an endorsement not, properly, does not in the prescribed manner or in a timely manner.
(2) any person in the sense of § 381 para 1 No. 2 of the tax code is, who intentionally or recklessly a delivery note or an invoice not, not properly or not in the prescribed manner features 1 contrary to section 28, paragraph 5, sentence 2, 2. contrary to section 28, paragraph 8, sentence 1 or 2 or paragraph 9 set 2, § 49 paragraph 1, sentence 2, or article 55, paragraph 1, sentence 1 and 2 is a trade paper not that is not correct or not in the prescribed manner or 3. contrary to section 60, paragraph 1, sentence 2 does not, not properly or does not install a notice in the prescribed manner.
Section 23 final provisions § 68 transitional arrangements that are begun for carriage 1 of products under duty-suspension arrangements, prior to January 1, 2011, 2. of products under duty-suspension arrangements in the area of tax, which are been started before January 1, 2012, 3 products, immediately carried out under suspension from the control area in third countries or third territories and the carriage of which is begun before January 1, 2012 , is further apply this regulation in the version applicable up to March 31, 2010, unless because the promotions are begun with an electronic administrative document. 1 number is to apply 3 as of January 1, 2011 further to article 793 c of the customs code implementing regulation in the version applicable up to 31 December 2010 for the export formalities in the cases of the set.