Wine Imports: 8 things you need to know

The attorneys at O&W advise companies on importing wine and other wine products from third countries.

Unlike sparkling wine and other intermediate products containing alcohol, pure wine is NOT subject to the alcohol or sparkling wine tax in Germany.

However, identifying the products and classifying them correctly in the customs tariff can sometimes be difficult and sometimes expensive.

Our attorneys would be happy to assist you with the customs declaration in order to avoid high tax back payments at customs.

Wine imports from non-European countries also require approval by the customs authorities.

Since the beginning of August 2020, the main customs office of Koblenz-Zollamt Hahn-Flughafen has been responsible for the clearance and authorisation of wine imports from third countries.

Customs and tax issues can therefore quickly arise as well as problems with wine imports.

Our attorneys for customs law and excise tax legislation can provide counsel on matters such as:

• the authorisation of wine imports from third countries
• the correct customs tariff number for wine products
• the subsequent claim by customs for the tax on sparkling wines and intermediate products
• the question of whether excise duty is payable
• for questions regarding labelling and packaging

When may importation take place?

If you want to import wine from non-European countries, the goods must meet the following criteria:

1. Harmless to health
2. Suitable for consumption
3. Compliant with the applicable European regulations
4. Placed on the market in the country of production with the intention of being consumed unchanged

Wine and wine-sector products from non-European countries must therefore comply with the rules on production, marketing and delivery for human consumption.

What must NOT be imported?

Wine products which:

• are not of fair and marketable quality
• have not been produced using authorised oenological practices.

1. Erfüllung der Ursprungsbezeichnungen, geografische Angaben und Kennzeichnungen – diese Bescheinigung muss von einer amtlichen Stelle im Drittland ausgestellt werden
2. Analysebulletin durch ein vom Drittland anerkanntes Laboratorium – wenn die Ware für den direkten menschlichen Verbrauch bestimmt ist

Authorisation and import clearance

Additionally, companies wishing to import wine from third countries must be authorised to do so.

Since August 2020, the main customs office Koblenz-Zollamt Hahn-Flughafen is responsible for authorization and checks the eligibility of wine products for import when making the customs declaration.

The special import accompanying document V I 1 is the most important document required for the authorisation to import.

In exceptional cases where importation is permitted without authorisation, the goods may be released for the customs procedure at any customs office.

Accompanying documents for wine importation

In order to be allowed to import a wine from a non-EU country in the first place, the importer must not only submit the usual documents for customs declaration such as the commercial invoice, import declaration and customs application.

An additional special import certificate is required — the import accompanying document V I 1 (document for the import of wine, must and grape juice).

The import accompanying document V I 1 certifies two conditions:

1. Compliance with designations of origin, geographical indications and labelling – this certificate must be issued by an official body in the third country
   
2. Analysis report by a laboratory recognized by the third country – if the goods are intended for direct human consumption

Companies can see on a list from the European Commission which authorities and laboratories are authorized to issue import documents.

Note: The V I 1 import accompanying document may only be used for a single lot*. Partial consignments require a separate certificate for import, the V I 2 partial document.

*A consignment is the quantity of goods sent by the same consignor to the same consignee.

Privileges for wine import

When importing wine from certain countries into the EU, however, there are also privileges. In this case, only the usual accompanying documents such as the commercial invoice, an import declaration and a customs application are required for import.

Thus, the EU has made agreements with some countries to facilitate the trade in wine products.

Such agreements exist with the following countries:

• Switzerland
• USA
• Australia

Companies can also derogate from certain formalities if they import wine products into the EU only in small quantities or for specific purposes. In this case the V I 1 import accompanying document is not required:

Customs tariff number: Wine & Co.

The correct tariff classification for wine products is crucial for successful customs clearance.

Unlike other European member states, Germany has no alcohol tax on the import of non-European wine.

But when is pure wine available and when are sparkling wines or other intermediate products subject to excise duty?

The Combined Nomenclature and the law on the taxation of sparkling wine and intermediate products provide a remedy to this problem.

Wine is defined as beverages that are classified under the following positions of the Combined Nomenclature: