How to export spirits from Germany

• EORI Number (Economic Operators Registration and Identification) – issued by Generalzolldirektion
• Tax Warehousekeeper Authorisation (Erlaubnis als Steuerlagerinhaber für Alkoholerzeugnisse under § 5 AlkStG) with Excise Number (Verbrauchsteuernummer) – issued by the local Hauptzollamt
• Registered Consignor Authorisation (Erlaubnis als Registrierter Versender under § 7 AlkStG) if dispatching under duty suspension from the place of EU import – issued by the local Hauptzollamt
• Certified Consignor (Zertifizierter Versender) authorisation for commercial dispatches of duty-paid spirits within the EU – issued by the local Hauptzollamt
• Food Business Registration (Lebensmittelunternehmer-Registrierung under Regulation (EC) No 852/2004) – issued by the local municipal food safety office (Lebensmittelüberwachungsamt)
• Commercial distillery/production registration (Brennereianzeige under AlkStG / AlkStV) – administered by the local Hauptzollamt

Under the German Alcohol Tax Act (Alkoholsteuergesetz - AlkStG), spirits and bulk ethanol are stored and handled without immediate tax payment in an authorized excise warehouse (Steuerlager) under duty suspension (Steueraussetzung). For exports directly to non-EU third countries, goods move under duty suspension accompanied by an electronic Administrative Document (e-AD) generated in the electronic Excise Movement and Control System (EMCS) and paired with an export declaration in the ATLAS customs system; the excise duty obligation is fully discharged once the customs office of exit electronically confirms departure (Ausgangsvermerk). If excise duty has already been paid on goods released for consumption in Germany, the exporter can apply for excise duty refund or drawback (Steuererstattung / Steuerentlastung under § 23 AlkStG) from the Hauptzollamt upon submitting formal evidence of export outside the EU excise territory.

• Electronic Export Declaration (Ausfuhranmeldung) submitted via ATLAS, generating the Export Accompanying Document (Ausfuhrbegleitdokument - ABD) with Movement Reference Number (MRN)
• Electronic Administrative Document (e-AD / e-VD) with Administrative Reference Code (ARC) via EMCS
• Confirmation of Exit (Ausgangsvermerk / Erledigungsnachweis)
• Commercial Invoice (Handelsrechnung) specifying net/gross weights, bottle volumes, and alcohol by volume (ABV / % vol.)
• Packing List (Packliste)
• Transport Document (CMR consignment note for road freight, Bill of Lading for sea freight, or Air Waybill)
• Certificate of Origin (Ursprungszeugnis) – issued by the local Chamber of Commerce and Industry (IHK)
• Preferential Origin Proof (EUR.1 Movement Certificate or REX Statement on Origin on the invoice)
• Certificate of Free Sale (Freiverkäuflichkeitsbescheinigung) / Export Health Certificate – issued by the local food safety authority (Lebensmittelüberwachungsamt)
• Certificate of Analysis (Analysenzertifikat) detailing chemical composition, alcoholic strength, and purity parameters

Products must comply with EU spirits regulations (Regulation (EU) 2019/787) regarding legal sales denominations, minimum alcoholic strength by volume, distillation requirements, and composition. German spirits holding protected Geographical Indications (GIs)—such as Schwarzwälder Kirschwasser, Steinhäger, Deutscher Weinbrand, or Korn / Kornbrand (regulated under Regulation (EU) 2024/1143)—must conform strictly to official product specifications and control checks. For third-country exports, age statements must reflect the age of the youngest alcoholic ingredient. Shipments to destination markets also require export-specific compliance, including municipal Certificates of Free Sale, official analysis certificates, and adaptation of packaging to mandatory destination-country labelling laws (such as local mandatory warnings, importer details, net volume standards, and lot codes).

• EU-UK Trade and Cooperation Agreement (TCA) (United Kingdom)
• EU-Canada Comprehensive Economic and Trade Agreement (CETA) (Canada)
• EU-Japan Economic Partnership Agreement (EPA) (Japan)
• EU-South Korea Free Trade Agreement (South Korea)
• EU-Singapore Free Trade Agreement (Singapore)
• EU-Vietnam Free Trade Agreement (Vietnam)
• EU-Switzerland Free Trade Agreement and agricultural accords (Switzerland)
• EU-Mexico Global Agreement (Mexico)

• BMEL Foreign Trade Fair Programme (Auslandsmesseprogramm des Bundesministeriums für Ernährung und Landwirtschaft - BMEL), providing subsidized participation and German Pavilions at international food and beverage trade fairs
• BMEL Agricultural Export Promotion Programme (Agrarexportförderung des BMEL), providing market studies, business delegations, and export capacity building for German food and beverage producers
• Federal State Foreign Trade Promotion Schemes (e.g., Bayern International, Baden-Württemberg International), offering state-level grants and trade mission support for regional spirits businesses
• EU Promotion of Agricultural Products Programme (Regulation (EU) No 1144/2014 administered via REA), providing co-financing for trade promotion and GI marketing campaigns inside and outside the EU

The European Union single market (leading destinations include the Netherlands, France, Austria, Poland, Spain, and Italy), followed by the United States, the United Kingdom, and Switzerland.

• Failure to obtain the electronic exit confirmation (Ausgangsvermerk) via ATLAS, leaving the EMCS movement open and resulting in the Hauptzollamt treating the shipment as an irregular release with retroactive excise duty and interest assessments.
• Discrepancies between product classification under EU Regulation 2019/787 and the importing jurisdiction's legal definitions (such as US TTB Standards of Identity for gin, whisky, or liqueurs).
• Errors or omissions in origin certification (such as missing REX registration details or improper supplier declarations), which lead to customs rejection of tariff preferences at destination.
• Non-compliant destination-market labelling, such as omitted mandatory health warning notices, incorrect metric/imperial conversions, or unauthorized container sizes.
• Delays in obtaining pre-shipment documents, notably Certificates of Free Sale or certified chemical analyses from local municipal authorities and accredited laboratories.

1. Bundeszollverwaltung (Zoll) - Beförderung unter Steueraussetzung / Alkoholsteuer
2. Bundesministerium für Ernährung und Landwirtschaft (BMEL) - Agrarexportförderung
3. Bundesverband der Deutschen Spirituosen-Industrie und -Importeure e. V. (BSI)
4. European Commission - Spirit drinks policy and Regulation (EU) 2019/787