# Issues relating to importing alcohol to Ireland from southern Germany?



## ptdirecor (23 Mar 2010)

Hi,

Im just wondering about the issues and involved in importing alcohol to Ireland from southern Germany. 

Does anyone know about the taxes involved etc? licenses that are needed etc?

Just trying to get a rough idea of how it could be done.

Thanks

Patrick


----------



## Paddy199 (23 Mar 2010)

*Re: Importation Issues for Alcohol*

[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman][FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]VAT[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]No VAT once your VAT registered. Just give the German seller your VAT number.[/FONT]

[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]Alcohol Producst Tax (previously Excise Duty)[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]The amount of duty payable depends on the alcohol strength i.e. beer or wine[/FONT]
For example
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](A) Beer €19.87 per 100 litres per cent of alcohol in the beer.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](B) Spirits: Exceeding 1.2% volume €39.25 per litre of alcohol [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](c) wines - (still) from €90.98 to €396.12 per 100 litres (sparkling) from €90.98 to €396.12 per 100 litres depending on alcoholic strenght[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](d) Fermented beverages i.e. cider, sherry (still) - from €83.25 to €396.12 per 100 litres[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](sparkling) - from €83.25 to €546.01 per 100 litres depending on alcoholic strenght[/FONT]

[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]Forms[/FONT]

[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](1) The importer must notify the Irish excise authorities in advance of the proposed arrival of the goods and the relevant amount of excise duty (and VAT) must be paid to the Revenue. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](2) Form C&E 1087 (known as Excise Duty Entry or EDE) must be completed. Form C&E 1087 is in 4 parts. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](3) The Irish authorities (Customs & Excise) retain copy 1.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](4) Copies 2, 3 and 4 are given to the importer. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](5) Copy 3 should then be forwarded by the importer to the German supplier in order that the goods may be delivered from Germany to Ireland. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](6) The supplier is required to prepare a special document (which is known as an Administrative Accompanying Document or AAD). The AAD is the standard document used for movements between EU Member States. The AAD is also in 4 parts. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](7) When the importer receives the goods, it is required to endorse Copy 3.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](8) Following further endorsement by the local excise officer, Copy 3 should then be returned to the German supplier.[/FONT]

This procedure is the same for any country in the EU.


[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]Hope that helps.[/FONT][/FONT]


----------



## vector (23 Mar 2010)

*Re: Importation Issues for Alcohol*

>[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]This procedure is the same for any country in the EU.

That said, the word on the street is that off-licenses and pubs do buy alcohol in northern ireland, for resale in the republic, I am not sure it those requirements are kept in that case
[/FONT]


----------



## Paddy199 (25 Mar 2010)

*Re: Importation Issues for Alcohol*

You will always have chancers! 

I do know what you mean and the Irish-UK scenario is a bit weak. However, if you got a Revenue inspection, they would inform the Custom and Excise section to ensure all duties were paid.


----------

