Tax territory and commodity subject to tax
The tax territory comprises the Federal Republic of Germany ex-
cluding Buesingen and the Isle of Helgoland.
A number of specifc
rules apply for trade with other EU countries.
Whether or not a commodity is subject to excise duties depends
in most cases on its classifcation in the EU Common Customs
Tariff (CCT) (see chapter 3.1.1).
If a commodity can be assigned to
a particular customs tariff number in the CCT, it constitutes an ob-
ject of taxation within the meaning of the relevant excise duty law.