Import/export of goods subject to excise duty
Customs clearance of alcohol, spirits and tobacco products
When is customs clearance required?
Customs clearance is required in the following cases:
Import of alcohol, spirits or tobacco products from non-EU countries
Export of these goods from the EU to third countries
Goods movements with increased inspection requirements
Deliveries in B2B trade
Cases involving separation of customs and excise procedures
Which goods are included?
Spirits (e.g. whisky, vodka, rum, liqueurs)
alcoholic beverages (e.g. wine, beer)
Tobacco products
E-Liquids / T-Liquids (products subject to excise duty)
comparable products subject to excise duty
Special features of goods subject to excise duty
Handling these goods requires special care:
correct customs tariff classification
precise calculation of customs value and duties
clear distinction between customs clearance and excise duty procedures
increased documentation and testing requirements
close coordination with the responsible customs office
Mistakes here particularly often lead to delays, additional demands, or audits.
Typical required documents
(depending on the individual case and the type of goods)
Commercial invoice
Packing list
Transport documents
Product and merchandise descriptions
Information relevant to excise duty (e.g. type of goods, alcohol content, quantity, packaging)
Excise status of the goods (e.g. untaxed / taxed, third country / EU origin)
Additional documentation may be required depending on the type of goods (e.g., for alcohol, tobacco, or e-liquids).
We will clarify the specific documents and information required before submitting the customs declaration.
Our role in customs clearance
We support you through:
Preliminary review of documents before customs declaration
Customs clearance by direct representation in accordance with Article 18 UCC
objective assessment of customs duties
clear distinction between customs clearance and subsequent excise tax procedures
Communication with the relevant customs offices
If needed:
possible outsourcing of excise tax follow-up processes (e.g. EMCS, storage) via our own customs and excise warehouse
Implementation is location-specific and case-dependent.
More about the location & warehouse in Wustermark – Customs & Excise Warehouse
Who is this page relevant for?
Importers and exporters of alcohol or tobacco products
Manufacturers and trading companies
Freight forwarders without their own customs department
Companies with sensitive or complex goods
Frequently asked questions about customs clearance of alcohol and tobacco products
Ask:
When is customs clearance required for alcohol and tobacco products?
Answer:
Customs clearance is required for imports from a non-EU country as well as for exports from the EU to a third country.
Ask:
Why are alcohol and tobacco products considered sensitive under customs law?
Answer:
These goods are subject to increased control and documentation requirements, as customs duties and excise tax regulations must also be observed.
Ask:
What documents are required for customs clearance?
Answer:
Generally, an invoice, packing list, transport documents, and, depending on the case, additional permits or proof are required.
Ask:
Where is the line drawn between customs and excise duty procedures?
Answer:
Customs clearance concerns the import or export of goods, while excise duty procedures are regulated separately and take place subsequently.
Ask:
What often causes delays with alcohol and tobacco products?
Answer:
Delays often arise from incomplete documentation, incorrect classification of goods, or unclear responsibilities.