Enter or change the tax number or tax identification number for the IT procedure EMCS for the use of the Internet EMCS application (IEA).
If you want to transport beer, tobacco products, energy products, alcohol and alcoholic goods or sparkling wine or sparkling wine intermediate products, for example, within Germany or to another European member state under duty suspension, you need a special permit. In addition, you must register to participate in the computerised Excise Movement and Control System (EMCS). The various transport steps are recorded in this system.
Your data, for example your tax number or your tax identification number (tax ID), is stored in the EMCS for this purpose.
If you want to have a new tax number or tax ID entered in the master data or if you want to change the entry, you must submit an application for this to the Master Data Management of the Directorate General of Customs.
Requirements
- You transport beer, tobacco products, energy products, alcohol or sparkling wine or sparkling wine intermediate products under tax suspension.
- You want to register to use the Internet EMCS application or you are already registered and want to have your tax number or tax ID changed.
Applications / forms
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
Which documents are required?
You do not need to submit any additional documentation.
What are the fees?
There are no costs for you.
Process flow
You must submit a written request to record or change your tax number or tax ID in EMCS:
- Go to the website of the Customs Administration and download the following application:
- Application for Entry/Change of Tax Number/Tax ID for Internet EMCS Application (IEA) (Form 033087).
- Fill out the application, sign it, and send it to the Master Data Management of the Directorate General of Customs.
- You will receive written confirmation that your tax number or tax ID has been recorded or changed.
What deadlines do I have to pay attention to?
You do not have to meet any deadlines.
Processing duration
Processing usually takes between 1 and 2 weeks.
Legal basis
- § 9 Biersteuergesetz (BierStG)
- § 16 Biersteuerverordnung (BierStV)
- § 13 Alkoholsteuergesetz (AlkStG)
- § 28 Alkoholsteuerverordnung (AlkStV)
- § 3 Alkopopsteuergesetz (AlkopopStG)
- § 9 in Verbindung mit § 29 Absatz 3 Schaumwein- und Zwischenerzeugnissteuergesetz (SchaumwZwStG)
- § 9 in Verbindung mit § 29 Absatz 3 Schaumwein- und Zwischenerzeugnissteuergesetz (SchaumwZwStG)
- § 15 in Verbindung mit § 43 und in Verbindung mit § 50 Absatz 1 Schaumwein- und Zwischenerzeugnissteuerverordnung (SchaumwZwStV)
- § 15 in Verbindung mit § 43 und in Verbindung mit § 50 Absatz 1 Schaumwein- und Zwischenerzeugnissteuerverordnung (SchaumwZwStV)
- § 15 in Verbindung mit § 43 und in Verbindung mit § 50 Absatz 1 Schaumwein- und Zwischenerzeugnissteuerverordnung (SchaumwZwStV)
- § 10 Tabaksteuergesetz (TabStG)
- § 16 Tabaksteuerverordnung (TabStV)
- § 9d Energiesteuergesetz (EnergieStG)
- § 28a Energiesteuerverordnung (EnergieStV)
Appeal
Since it is not an administrative act, it is not possible to lodge an appeal.