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Glossary

Excise duty for spirits: key terms used across our Knowledge Base (Germany / EU). Concise reference. Not legal advice.

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Glossary (A–Z)

Authorised Consignee: An operator authorised by the tax authorities to receive excise goods under duty suspension. The authorised consignee confirms receipt of goods in EMCS.
Authorised Consignor: An operator authorised to dispatch excise goods under duty suspension. The authorised consignor creates the e-AD in EMCS before transport starts.
Authorised Economic Operator (AEO): A status granted by customs authorities to operators meeting specific compliance and security standards. AEO status may facilitate customs procedures but does not replace excise authorisations.
Bill of Lading (BOL): A transport document issued by the carrier confirming shipment and, in some cases, title to the goods. Relevant for logistics and customs, but not specific to excise duty.
Bonded Warehouse (Zolllager): A customs warehouse for non-EU goods that postpones customs duties and import VAT. It does not allow storage or movement under excise duty suspension.
Carrier: The company physically transporting the goods. Carriers do not manage customs or excise procedures unless explicitly contracted to do so.
Customs Broker: A specialised service provider handling customs declarations, duties and import VAT on behalf of the client.
Customs Clearance: The procedure by which goods are legally released into or out of the EU customs territory. Customs clearance does not replace excise duty requirements for spirits.
Door-to-Door Transport: Transport arranged as a single continuous movement from origin to final destination, without intermediate unloading or storage. Door-to-door planning reduces legal and operational gaps between customs and excise procedures.
Duty Paid: Excise status indicating that excise duty has been paid in a specific country. Goods are released for consumption and no longer move under excise suspension.
Duty Suspension: Excise status in which excise duty has not yet been paid. Goods remain under fiscal control and may only be stored or moved via authorised excise procedures.
e-AD (electronic Administrative Document): The electronic document generated in EMCS that legally authorises an excise duty movement under duty suspension. It must exist before transport begins.
EMCS (Excise Movement and Control System): The EU-wide IT system used to authorise, monitor and record movements of excise goods under duty suspension between authorised operators.
Excise Duty: A harmonised indirect tax applied to specific goods such as spirits. Excise duty governs storage, movement and release for consumption, independently of customs.
Excise Duty Warehouse (Steuerlager): An authorised facility where excise goods may be produced, processed, stored or dispatched under duty suspension.
Excise Number: A unique authorisation number issued by tax authorities identifying an operator authorised to handle excise goods under duty suspension.
Fiscal Representative: A locally appointed representative handling tax obligations on behalf of a foreign company, where required by national law. Requirements vary by country.
Forwarder: A logistics service provider organising transport on behalf of the client. A forwarder is not automatically responsible for customs or excise procedures.
Import VAT: Value-added tax assessed during customs clearance when goods enter the EU. Import VAT is separate from excise duty.
Incoterms®: International Commercial Terms published by the International Chamber of Commerce (ICC). Incoterms define the allocation of responsibilities, costs and risk between seller and buyer during transport.

Common Incoterms include: EXW (Ex Works), FCA (Free Carrier), FOB (Free On Board), CFR (Cost and Freight), CIF (Cost, Insurance and Freight), DAP (Delivered At Place), DDP (Delivered Duty Paid).

Important: Incoterms do not regulate customs clearance, excise duty obligations or EMCS procedures. They complement, but do not replace, customs and excise law.
Intra-EU Movement: Transport of goods between EU Member States. For spirits under duty suspension, such movements require EMCS and a valid e-AD.
Registered Consignee: An operator authorised to receive excise goods under duty suspension without operating an excise duty warehouse. Excise duty becomes payable immediately upon receipt. Storage under duty suspension is not permitted.
Registered Consignor: An operator authorised to dispatch excise goods under duty suspension without operating an excise duty warehouse. Dispatches must be declared in EMCS before transport begins.
Release for Consumption: The moment when excise duty becomes payable and goods leave the duty-suspension regime. After release, goods are duty paid.
Tax Authorities: National authorities responsible for customs and excise duty enforcement, authorisations and controls.
Transport Insurance: Insurance covering loss or damage to goods during transport. Coverage and responsibility depend on the transport contract and agreed Incoterms. Without adequate insurance, transport-related losses usually remain with the goods owner.
UK (Post-Brexit): Since Brexit, the United Kingdom is treated as non-EU. Shipments require customs clearance, and excise duty is handled separately under UK rules.

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Disclaimer: This information is provided for general guidance and does not constitute legal or tax advice.