Duty return (form 1272)

The return is a self assessment. The warehouse keeper declares the quantities and calculates the duty itself; the main customs office does not assess it but reviews the return afterwards (section 19 (1) AlkStG, section 44 AlkStV). It goes in on the officially prescribed form, in practice electronically through the customs portal.

Two dates matter and they are not the same. The return is due by the tenth day of the month following the month in which the duty arose, while the duty itself is only payable on the fifth day of the second month after that (section 19 (1) AlkStG).

What has to be declared is what actually went into free circulation during the month, not what was invoiced. The figures therefore come out of the stock ledger (section 10 AlkStV): every line in the return needs a removal there, with date, quantity and a reference to the document.

The month end cut off is the classic error. Goods leave on the 31st, the invoice is dated the 2nd of the following month, and the quantity lands in the wrong period. What counts is the removal, not the date on the invoice.

The second error is the pair of deadlines. Remember only the tenth day and you file on time and pay late; remember only the payment date and you pay on time and file late. A tax warehouse authorisation rests on tax reliability, so repeated delays are more than a formality.