On December 28, 2022, the German Customs wrote a letter notifying the local e -cigarette association and economic operator to re -tax the substitute for tobacco products listed before July 1, 2022 Electronic cigarettes that pay taxes return to the tax warehouse, and those who have the right to obtain tax tickets (manufacturers, importers, or buyers for business purposes) have stamp duty tickets, and fulfill the retrospective taxation obligations.

This issue will introduce the obligation of the product owner in this notice to be fulfilled as soon as possible.

"Old goods" pay taxes

a. According to Article 1B of the Tobacco Tax Law (Tabstg), electronic cigarettes shall comply with the tax payment regulations for TabStg and implementation regulations;

b. From February 13, 2023, all electronic cigarettes (hereinafter referred to as "old goods") and all electronic cigarettes that have been listed before July 1, 2022 (hereinafter referred to as "old goods") tax.

Taxation process

a. Traders agreed that the owner of the tax warehouse they chose has the right to obtain the old goods re -tax stamp tax ticket. The owner of the tax warehouse must already have a trader tax number and bear the rights and obligations of the post -tax;

b. The old goods must be returned to the tax warehouse before February 12, 2023, and must be entered in all record books (tax warehouse books and tax books) of the tax warehouse owner. Later goods ".

Ticket requirements

a. If necessary, the retail packaging must be improved in the tax warehouse first. Only on the premise of the retail packaging that meets the requirements of the TABSTG, the tax number can be used for subsequent taxation;

b. Do not use retail packaging with multiple opening points. If the retail packaging has a second opening point, the retail packaging must be fully maintained at the opening point, such as large -area, non -demolished bonding or unpacking safety by connecting non -demolition. Tape is fixed;

c. Paste the stamp duty ticket at the only opening point of the retail packaging, and remove the invalid tax target on the premise of not obvious damage to the stamp tax ticket or packaging.

Tax number acquisition

a. The owner of the tax warehouse obtained the tax number through the "Electronic Tax Tax Tax Notice No. 1619".

https://www.zoll.de/shaRddocs/fachmeeldungen/aktuelle-einzelmeeldungen/2022/vst_nachversteuerung_substitute.html

b. The application form filled by mail or electronic scanning parts to the following address or mailbox:

    Address add.:hauptzollamt bielefeld,

    Sachgebiet B,

    Arbeitsgebiet tabaksteuer und Steuerzeichentelle

    Postfach 32 40

    32232 bünde

    Mailbox Mail: Posttelle.steuerzeichen- bonde@zoll.bund.de

c. If the taxes cannot be re -tax, individual traders must destroy the old goods before February 13, 2023.

E -cigarette tax rate

According to tabstg, the electronic cigarette tax rate is executed at the following time:

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 the mainstream imported markets of electronic cigarettes have recently strengthened the supervision of circulation channels to protect the normal order of the market. It is suggested that relevant enterprises pay attention to compliance export requirements for the target market.