Frequently asked questions

A tax warehouse is a location approved by the customs authority where excise goods may be stored under duty suspension. For alcoholic beverages the operator needs a licence under section 5 of the German Alcohol Tax Act, which TXWH holds from the Düsseldorf main customs office. Duty only arises once the goods leave the warehouse for free circulation.

Spirits and liqueurs of tariff heading 2208 at 10 to 80 % ABV, plus ready mixed drinks from 10 % ABV. Beer will follow once our licence under the German Beer Tax Act takes effect. For a specific product just send us the details and we check the classification.

For a borderline product the tariff heading together with the ABV decides, not the brand name or how the bottle looks. Send us the tariff heading and the ABV in percent, we check both against the licence scope of our permit under section 5 of the German Alcohol Tax Act. You usually hear back within one working day, often before the first quote.

No. A customs warehouse is a separate authorisation for non-Union goods with no excise duty involved. TXWH operates a tax warehouse under section 4 AlkStG for alcoholic beverages under excise duty suspension, holding a licence as warehouse keeper under section 5 AlkStG. For imports from outside the EU we still handle customs clearance, just straight into the tax warehouse instead.

No, we do not handle the transport itself, but we take care of everything at the loading dock. After your advance notice we agree a time slot, load the truck you or your forwarder sends using a forklift, and hand the driver the CMR consignment note. Your forwarder only needs our address, our excise number and the agreed time slot from us, we settle the rest directly with them.

Send us four details about your typical shipment: how many pallets, how often, how long the goods stay and where they go next. From that we prepare a quote, usually by the next working day. Next come a digital contract, sanctions screening and setup in the portal.

For most customers the first goods arrive with us within two weeks. The quote follows on the next working day, the contract and checks run digitally over the following days. The first delivery follows in week two.

We need your VAT ID and EORI number, and for shipments into the EU also the SEED number of the consignee. We enter these details into your portal account during setup.

Before the contract starts we screen you and your beneficial owners against the EU sanctions list. For shipments into the EU we also check the consignee's excise number in the SEED register before every movement. We document both checks for our records.

Not for storage with us, you deliver under our warehouse keeper's excise number. You only need your own number if you open movements under duty suspension yourself, for example as a registered consignor.

EMCS is the electronic system that monitors movements of alcoholic beverages under duty suspension within the EU. Every movement gets an electronic administrative document, the e-AD, with a unique ARC number that stays with it until the consignee files the report of receipt. We open, monitor and discharge these movements for you.

The e-AD is the electronic administrative document that accompanies a movement under duty suspension in EMCS. The ARC number is the unique reference for that document and appears on the printout the driver carries. No movement may start without a valid ARC.

You send us the commercial invoice, packing list and transit reference as soon as the goods are on the way. The truck arrives with the transit accompanying document, we discharge the procedure with customs and file the import declaration in the ATLAS system. From there the goods go straight into our tax warehouse, with no detour through a customs warehouse.

We follow up with the customs office and the consignee as soon as a report of receipt or exit confirmation is overdue. If EMCS has a technical fault, the statutory fallback procedure with paper documents applies. As long as a movement stays open we keep an active eye on it so that duty does not arise unnoticed.

Duty suspension means that excise duty has not yet arisen on alcoholic beverages despite production or storage. This is only possible at approved locations such as our tax warehouse, or in transit under EMCS supervision. Duty only becomes due once the goods move into free circulation.

Four details are enough: how many pallets a shipment has, how often you deliver, how long the goods typically stay with us and where they go next. Dwell time has the biggest effect on cost, which is why we ask for it specifically. That is all we need for a first quote.

Goods related services such as receiving and dispatch are invoiced before the relevant loading takes place. Storage and the base fee are billed monthly. Invoices are due immediately on receipt.

Yes, on request we advance customs duty, import VAT and alcohol duty and then invoice them to you. We charge a fee for advancing the funds, which is waived on prompt payment. Without an advance you wait until your own payment to the main customs office has cleared.

Immediately on receipt, with no additional payment term. We announce any price changes one month in advance, and an increase of more than 10 % carries a special right of termination.

Goods related services such as receiving and dispatch are invoiced per shipment, ahead of loading. The monthly base fee and ongoing storage costs are summarised at the end of the month. You see both types of invoice as a PDF in the portal.

Your current stock with location and tariff heading, the status of your shipments as a timeline, and every invoice as a PDF. You can trigger a dispatch order directly in the portal without calling anyone.

You sign in with email and password and see only your own data, other companies' records are never visible. Our systems run in a data centre in the EU. We set up roles and permissions to match your organisation.

Depending on the movement, the e-AD with ARC number, the exit confirmation for exports, the report of receipt for incoming goods and an extract from the stock ledger. All documents are available in the portal under the relevant shipment.

Tax relevant records and EMCS documents for ten years, as required by the German fiscal code and the statutory stock ledger duty. Business letters and other correspondence are kept for six years. All retention periods run automatically with no action needed on your side.

Yes, in the portal you choose pallets, consignee and pickup day yourself, with no phone call needed. We then check stock and any holds and take care of the matching customs documents. If we have questions we get in touch directly on the order.