Almost every company is affected by at least one excise duty. Besides energy and electricity tax, excise duties are payable on tobacco, coffee, alcohol, sparkling wine, beer and alcopops. German Customs is responsible for collecting and monitoring products subject to excise.
Reduce your tax burden
You can reduce the excise payable by tax breaks, exemptions or relief. However, companies must satisfy certain conditions in order to take advantage of them.
Minimise risks by improving processes
Operational errors can incur tax debts, leading to severe financial repercussions. You must therefore ensure that your processes for handling excise goods are legally sound.
The computerised Excise Movement and Control System (EMCS) has simplified the movement of excise goods. However, as with customs declarations, the devil is in the detail and many economic operators are still uncertain about how to use EMCS correctly and effectively.
What AWB can do for you in relation to excise:
- Analyse and improve the excise organisation and processes
- Apply for permits or reliefs
- Provide daily support in excise matters
- Determine taxable items and enter them in the master data
- Create and improve internal control and risk management systems
- Manage objections, refunds or court proceedings
- Prepare and support excise audits
- Produce expert reports/opinions on complex legal issues
- Provide support in criminal and administrative penalty proceedings
- Audit of Software and Compliance Management Systems
