The use of the Excise Movement and Control System (EMCS) has been mandatory since February 13, 2023, also for the transport of goods in free circulation for tax purposes within the Union. Previously, the “simplified accompanying document” (document form 2725) was permitted for these purposes.
The regulation also affects, for example, the transport of wine on which no excise duty is levied.
More detailed information on the transport of wine and sparkling wine within and outside the tax territory as well as facts about the registration for the transit procedure EMCS has been compiled by the Chamber of Commerce and Industry Trier on its website.
Current excise tax rates you can find on the website of the General Customs Directorate. An overview of excise duty rates on alcoholic beverages and the underlying directives is available on the website of the EU Commission. Note that the rates listed are minimum rates, which may vary in different EU member states.
