Knowledge Base

Because customs and excise duty are two separate legal systems. Customs clearance releases goods into EU territory, but excise duty rules still govern whether spirits may be stored, moved or sold. If excise status (duty suspension vs duty paid) and the authorised next step are not correctly defined, goods can remain blocked.

Customs clearance alone is not sufficient for spirits. After customs, excise duty rules apply. If excise duty has not been paid, goods must move under duty suspension (usually via EMCS) and be delivered to an authorised Excise Duty Warehouse. Without this setup, movement or sale is not permitted.

Yes. In several EU countries, including Germany, businesses may apply for the status of Registered Consignee.

This status allows authorised operators — in some cases including restaurants or retailers — to receive excise goods under duty suspension, without operating an excise duty warehouse.

Important: excise duty becomes payable immediately upon receipt of the goods. Storage or redistribution under duty suspension is not permitted.

• for restaurants or retailers receiving goods from another EU country
• for businesses without a need to store goods under duty suspension
• for supply chains aiming to reduce administrative complexity

Before accepting a shipment, PULQ needs to clarify:

• country of origin (EU / non-EU / UK)
• current excise status (duty suspension or duty paid)
• who is the authorised consignor and consignee
• how customs clearance will be handled (if applicable)
• whether EMCS and an e-AD are required
• who organises and contracts the transport

These points determine whether goods can legally be received and under which regime.

Only if the goods are duty paid. Spirits under duty suspension must arrive via an authorised EMCS movement with a valid e-AD. Without it, PULQ cannot legally receive the goods under suspension.

Because intermediate unloading or storage often creates a legal gap between customs and excise. Goods may be customs-cleared but have no authorised next step under excise rules. Door-to-door planning keeps the customs and excise chain coherent and avoids delays, blocked goods and storage fees at ports or hubs.

Yes — we strongly recommend taking out transport insurance for all transatlantic shipments.

Damage during long-distance sea or air transport is not uncommon, particularly for palletised spirits, glass bottles and mixed consignments. Without adequate insurance, financial losses caused by damage or partial loss typically remain with the owner of the goods.

Transport insurance should be arranged by the shipper or goods owner as part of the transport contract. PULQ cannot assume liability for transport-related damage occurring before delivery into the excise warehouse.

We strongly recommend against staged shipments unless every intermediate step is legally and operationally defined in advance. In practice, staged transport is one of the most frequent causes of blocked goods and high storage costs.

Usually not directly. Problems before delivery into the excise warehouse are upstream: transport planning, customs handling or excise setup. Resolution typically involves your freight partner and/or customs broker. Prevention is achieved through coherent door-to-door planning to the warehouse.

EMCS is the EU system that authorises and tracks excise duty movements under duty suspension. The e-AD (electronic Administrative Document) is created by the authorised sender (consignor). Without a valid e-AD, a duty-suspension movement is not authorised.

Because spirits under duty suspension cannot be moved like normal goods. EMCS provides the legal authorisation and traceability, ensuring excise duty is paid in the correct country at the correct time.

• international transport (carrier)
• customs clearance at EU entry (customs broker)
• goods released into EU territory
• delivery to the Excise Duty Warehouse
• entry into duty suspension

Customs and excise are handled separately and in sequence.

• international transport (carrier / forwarder)
• customs clearance at EU entry (customs broker)
• import VAT assessed
• direct delivery to the Excise Duty Warehouse
• goods enter duty suspension

• authorised consignor creates e-AD in EMCS
• transport under duty suspension
• arrival at PULQ as authorised consignee

Yes, but the goods arrive as duty paid. They do not enter duty suspension and cannot be redistributed under EMCS. This must be explicitly clarified before shipment.

Yes, but the goods move as duty paid. If the destination country requires excise duty to be paid locally, additional procedures may apply. Duty-paid movements are fundamentally different from EMCS movements.

In that case, goods are typically released for consumption in the destination country, with excise duty paid there. Delivery is made to a commercial or private address, depending on the local legal framework.

Spain requires fiscal seals (precintas) for spirits intended for the Spanish market. These seals are handled by authorised Spanish operators and must be planned in advance. PULQ does not apply or manage Spanish fiscal seals.

• the client contracts the carrier / forwarder
• the client contracts the customs broker
• PULQ operates as excise warehouse and authorised consignee

Each actor remains responsible for their defined role.

Yes. PULQ operates as an authorised Excise Duty Warehouse in Germany and holds the required excise authorisation.

Import VAT is part of the customs process and is handled according to the agreed setup with the customs broker and client. Responsibilities must be clearly defined in advance.

Excise duty is a tax payable to the German customs authorities (Zollamt). It is not a service fee and does not constitute revenue for PULQ.

PULQ is authorised to handle excise goods and, where applicable, to collect the excise duty amount on behalf of the authorities — meaning the funds only pass through us for the purpose of declaration and settlement.

For this reason, goods can only be released once the excise duty amount has been received in full.

PULQ supports clients by providing excise-compliant storage, documentation and process guidance. Upon request, PULQ can collaborate with trusted partners for transport coordination. PULQ does not act as carrier, forwarder or customs broker.