Customs & taxes

This contains brief descriptions and definitions of the main documents relating to our products and their transport.

We explain these terms in somewhat greater detail on the following pages, with links to the relevant websites.


The EMCS (Excise Movement and Control System) is an IT-based movement and control system for merchandise subject to excise duty. The EMCS replaces the previously entirely paper-based procedure for the duty-suspended movement of goods subject to excise duty with a BVD (accompanying administrative document) by an electronic procedure based on the e-VD (electronic administrative document).


The responsible main customs office can authorise you to purchase our products duty-suspended. For this purpose, your main customs office issues you a permit to use or distribute the products. We can deliver the exported products exclusive of energy tax as soon as you present the permit.

Combined Nomenclature (CN)

The CN is used to register your goods according to a harmonised system on the basis of their material properties and their use or function. The goods are represented in the form of eight-digit numbers; this representation forms the basis for determining customs tariffs. The CN is based on the UN Harmonised System for designating and coding goods.

Suppliers' Declaration / Long-term Suppliers' Declaration

The Suppliers' Declaration is an informational and documentary paper for directly or indirectly claiming various types of preferential customs treatment which the EU has agreed on with various nations by treaty. If desired, we will issue a Suppliers' Declaration for our customers that verifies the origin of our product.

Excise duty number

The main customs office responsible for you will issue you an excise duty warehouse keeper number and warehouse number. These numbers are necessary for conducting the EMCS process.

All information on our website is provided according to the best of our knowledge and belief; however, this description is necessarily incomplete given its short length. For legal reasons, the above information can only be provided on a non-binding basis.