On February 13, 2023, key parts of Council Directive 2020/262 of December 19, 2019, establishing the general arrangements for excise duty (recast) were transposed into national law.
The revision of the regulations for cross-border transport of goods in free circulation for tax purposes is the focus of the cross-tax legal changes - both in the area of energy tax and in the area of excise duties. In the future, EMCS must be used for the cross-border transport of goods in free circulation for tax purposes.
Further information can be found on zoll.de and in an information letter from the customs administration.
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