Time of tax liability

As a consequence of
this principle, goods should remain untaxed until the time of use
or consumption. This is achieved by the so-called tax suspension
procedure. Provided certain conditions are fulflled, it covers the
manufacture, processing, storage, and transportation of goods,
both within Germany and the EU.

Goods subject to excise duties that are imported into Germany
from a non-EU country can either be cleared for free circulation
immediately at the time of import (with the consequence that
the duty is levied at this time) or they can be transferred into the
suspension arrangements (postponing the levy of the duty until
they are cleared for home consumption).

The party liable for excise duties is in each case the owner of the
fiscal warehouse, the owner of the manufacturing operation, or
the importer.