Alcohol regulations in Germany

Licences needed

Tax Warehouse Permit (Erlaubnis als Steuerlagerinhaber) for operating a sealed distillery (Verschlussbrennerei) or an alcohol warehouse (Alkohollager) for processing and bottling under duty suspension; local municipal business registration (Gewerbeanmeldung).

Authority

Local Main Customs Office (Hauptzollamt) under the Generalzolldirektion (Federal Customs Administration).

Documents

Written or electronic application via the Customs Portal (Zoll-Portal) using Customs forms (e.g., Form 1272 / 1273), site plans and storage diagrams, description of production and alcohol measuring processes, commercial register extract (Handelsregisterauszug), tax compliance certificate, and an excise duty guarantee (Sicherheitsleistung).

Fees

No statutory application fee is charged by the Hauptzollamt for issuing the excise tax warehouse permit (operators bear costs for calibrating official measuring equipment and providing bank guarantees).

Time to obtain

not confirmed

Who can import

Any registered commercial entity established in the EU holding an EORI number and appropriate excise authorization (if importing or moving goods under duty suspension).

Licences or registrations

Economic Operators Registration and Identification (EORI) number for non-EU imports; local business registration (Gewerbeanmeldung). To receive spirits under duty suspension via EMCS, a permit as a Tax Warehouse Operator (Steuerlagerinhaber), Registered Consignee (Registrierter Empfänger), or Certified Consignee (Zertifizierter Empfänger, for duty-paid intra-EU B2B movements) is required.

Authority

Generalzolldirektion (for EORI) and the local Main Customs Office (Hauptzollamt) for excise permits.

Documents

EORI application, commercial register extract, business registration, tax compliance records, and financial guarantee (Sicherheitsleistung) for excise duty suspension.

Fees

No fee for EORI registration or excise permit issuance.

Time to obtain

not confirmed

Required: no Process: There is no pre-market brand or label registration or approval system (such as US COLA) for standard alcoholic beverages in Germany. The domestic producer or EU importer of record bears legal responsibility…

There is no state import monopoly. Importers of record must be established in the EU, hold an EORI number, and submit a customs declaration (Single Administrative Document / ATLAS electronic system) with a commercial invoice,…

Under the EU Common Customs Tariff, the MFN third-country customs duty for most distilled spirits under HS 2208 (including whisky, vodka, gin, brandy, and liqueurs) is 0% (duty-free). Exceptions apply mainly to rum and tafia (HS 2208.40), which carry specific duties of €0.60 per litre of pure alcohol plus €3.20 per hectolitre (for containers ≤ 2 litres) or €0.60 per litre of pure alcohol (for containers > 2 litres), and unflavoured ethyl alcohol (<80% ABV, HS 2208.90.91/99) at €1.00 per % vol/hl plus €6.40/hl (≤ 2L) or €1.00 per % vol/hl (> 2L). An additional 35% punitive tariff applies to spirits originating from Russia and Belarus.

Alcohol Tax (Alkoholsteuer): Standard rate is €1,303 per hectolitre (100 litres) of pure alcohol (100% ABV) at 20°C (equivalent to approx. €3.65 for a 0.7L bottle at 40% ABV). Reduced rates apply to small independent/quota…

No state monopoly exists. Spirits may be sold for off-premise consumption without a specialized liquor licence in supermarkets, discount stores, kiosks, and petrol stations (only a standard Gewerbeanmeldung is required).…

Allowed. Under the Youth Protection Act (Jugendschutzgesetz - JuSchG), online retailers selling spirits must ensure products are not sold or handed over to persons under 18. Best practice and legal compliance require a two-step…

Mandatory items (in German) include: legal product name/category (per EU Regulation 2019/787), net quantity in metric units, alcoholic strength by volume ('% vol'), lot identification ('L...'), name and EU address of the…

Regulated under the Youth Protection Act (JuSchG), the Interstate Treaty on the Protection of Minors in the Media (JMStV), and self-regulatory codes of the German Advertising Standards Council (Deutscher Werberat). TV, radio, and…

Governed directly by EU Regulation (EU) 2019/787 and supplemented nationally by the German Spirits Drink Ordinance (Spirituosen-Verordnung - SpirV). All ethyl alcohol used in spirits must be of agricultural origin (min. 96.0% ABV…

No dry states or municipalities exist. Local municipalities, public transport authorities (such as regional trains and city transit networks), and football stadiums frequently enforce localized alcohol consumption bans in public…

In August 2026, the German Federal Cabinet approved a reform of the Youth Protection Act (Jugendschutzgesetz) to abolish 'accompanied drinking' (begleitetes Trinken), ending the rule that allowed 14- and 15-year-olds to drink…

Germany is Europe's largest consumer market and charges 0% customs duty on most distilled spirits (such as whisky, gin, and vodka), requiring neither pre-market label registration nor physical excise strip stamps. Exporters find…

1. Alkoholsteuergesetz (AlkStG) - Federal Ministry of Justice / Gesetze im Internet
2. Federal Portal (Bund.de) - Federal Ministry of Finance: Pay alcohol tax (EUR 1,303 standard rate)
3. Zoll.de - Steuerschuldner und Steuerentstehung bei der Alkoholsteuer
4. US TTB - International Import/Export Requirements: Germany
5. Regulation (EU) 2019/787 on the definition, description, presentation and labelling of spirit drinks
6. German Cabinet Approves Reform Ending Accompanied Drinking (Jugendschutzgesetz Reform August 2026)