Excise duty permits for goods in free circulation

General information

Applicants for permits must apply in writing using the relevant form, which is available on the Federal Ministry of Finance website.

You can incorporate multiple categories of goods (e.g. alcohol, beer etc.) into a single application. The goods category applicable to some types of goods is composed of a main category (for example, alcohol) and a sub-category (for example, spirits and/or ethyl alcohol etc.).

With a view to implementing EU Directive 2020/262, since 13 February 2023 the EMCS procedure must be used for the movement of excise goods in free circulation. The paper-based system is replaced by the electronic EMCS procedure.

An application for certification is required for intra-Community transport in free circulation. In the course of the certifications, Excise Duty Identification Numbers, in short Excise IDs, are assigned. The Excise ID has 13 digits throughout the EU and begins in Austria for free circulation with ATC (certified consignee, certified consignor).

Certified consignees

All commercial procurement of excise goods from other EU Member States into the tax territory requires prior certification and a security must be deposited for the amount of the excise duty to be expected.

Certified consignors

In order for a tax refund to be issued, shipments of excise goods to other EU Member States for commercial purposes require prior certification.

Manufacturing in free circulation

Goods are also in free circulation if they are manufactured commercially outside a duty suspension procedure (without a tax warehouse permit). Under these circumstances, the manufacturing in free circulation must be reported.

Forms

• Notification of manufacturing of goods in free circulation (VSt 25)^{German text}
• Application for approval as a certified consignor (VSt 36)^{German text}
• Application for approval as a certified consignee (VSt 37)^{German text}
• Bank guarantee for certified consignees (VSt 38)^{German text}