On December 28, 2022, the German Customs sent a letter to inform the local e-cigarette associations and economic operators to re-tax tobacco product substitutes (that is, "e-cigarettes") that were launched before July 1, 2022: the requirements were not fulfilled The e-cigarettes that are obligated to pay taxes are returned to the tax warehouse, and those who have the right to obtain tax stamps (manufacturers, importers, or buyers for commercial purposes) will stamp tax stamps to fulfill the obligation of retroactive taxation.

This issue introduces to you the obligations that the product owner should perform as soon as possible in the notification letter.

"Old goods" tax

a. According to Article 1b of the Tobacco Tax Act (TabStG), e-cigarettes shall comply with the taxation provisions of TabStG and its implementing regulations;

b. From February 13, 2023, electronic cigarettes that have been on the market before July 1, 2022 (hereinafter referred to as "used goods") and all electronic cigarettes with invalid tax numbers in the taxation area shall be subject to the additional tax rate of electronic cigarettes tax.

Tax payment process

a. The trader agrees that the owner of the tax warehouse he chooses has the right to obtain tax stamps for the re-taxation of old goods. The tax warehouse owner must already have a trader tax number and assume all rights and obligations after tax;

b. Used goods must be returned to the tax warehouse by February 12, 2023, and must be entered in all record books (tax warehouse book and tax number book) of the tax warehouse owner, with "tax post secondhand goods".

Sticker requirements

a. If necessary, the retail packaging must be improved in the tax warehouse first, and the tax number can be used for subsequent tax collection only on the premise that the retail packaging meets the requirements of TabStG;

b. Retail packaging with more than one point of opening shall not be used, and if the retail packaging has a second point of opening, adequate repairs shall be made to the retail packaging at that point of opening, such as a large area, non-removable bonding or non-removable security by connecting tape to fix;

c. The revenue stamp must be affixed to the only opening point of the retail package, and the invalid tax label should be removed without obviously damaging the revenue stamp or packaging.

Tax number acquisition

a. The owner of the tax warehouse obtains the tax number through the "No. 1619 Electronic Cigarette Tax Number Declaration Form", which is specifically for the tax signatures that are manually filled in after tax for electronic cigarettes;

Note: Download link Customs Online - Technical Notice - Subsequent taxation of tobacco product substitutes (used goods) (zoll.de)

https://www.zoll.de/SharedDocs/Fachmeldungen/Aktuelle-Einzelmeldungen/2022/vst_nachversteuerung_substitute.html

b. Send the completed application form to the following address or email by mail or electronically scanned form:

Address Add.: Hauptzollamt Bielefeld,

Sachgebiet B,

Arbeitsgebiet Tabaksteuer und Steuerzeichenstelle

Postfach 32 40

32232 Bünde

Email: poststelle.steuerzeichen-buende@zoll.bund.de

c. Individual traders have until February 13, 2023 to destroy their used goods if the tax cannot be re-taxed.

E-cigarette tax rate

According to TabStG, the e-cigarette tax rate is implemented at the following time points:

a. From July 1, 2022 to December 31, 2023, 0.16 euros per milliliter;

b. From January 1, 2024 to December 31, 2024, 0.20 euros per milliliter;

c. From January 1, 2025 to December 31, 2025, 0.26 euros per milliliter;

d. From January 1, 2026, 0.32 euros per milliliter.

It is reported that many mainstream import markets of e-cigarettes have recently strengthened the supervision of distribution channels to protect the normal order of the market. It is recommended that relevant enterprises pay attention to the compliance export requirements of the target market.

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