How Do Wine Customs Work?

Wine is not just another product in the eyes of customs. As an alcoholic beverage subject to excise duty, every movement of wine — whether sold in France, shipped within the European Union, or exported outside the EU — entails specific administrative obligations. Here's what every professional needs to know, and what they must practically do.

How Wine Customs Works: The Basics

Excise Duties

The excise duties are an indirect tax on alcohol consumption. They are applied to the quantity produced or imported, not the product's value. In France, it is generally the winemaker (or authorized warehousekeeper) who pays them at the time of release for consumption.

For imports, the importer or authorized warehousekeeper in the destination country is responsible.

Rates vary depending on the product category: still wines, sparkling wines, natural sweet wines, beers, and spirits are not taxed in the same way. These rates are revised annually by ministerial decree.

The Excise Duty Stamp (CRD)

Until 2019, wine bottles sold in France were required to bear an excise duty stamp (CRD), serving as visual proof of excise payment. Since June 1, 2019, this stamp is no longer mandatory for wines and champagnes. It can be replaced by a Simplified Accompanying Document (DSA) attached to the goods.

In practice: if you purchase wine from a winegrower who no longer uses the CRD, ensure that a DSA accompanies each shipment.

EMCS and DAE

For any movement of excise goods between European Union countries, professionals must use EMCS (Excise Movement and Control System), the European computerized system for tracking excise movements.

Each shipment generates an Electronic Accompanying Document (DAE) via the GAMMA online procedure. This document must accompany the goods during transport. It is highly recommended to print a physical version to attach to the pallets, even if the procedure is digitalized.

Practical steps according to your situation

If you sell in France

Your supplier (winemaker or authorized warehousekeeper) is responsible for declaring and paying excise duties. As a professional buyer, you are not required to undertake any specific procedures, but you must retain documents that attest to payment (DSA or CRD on bottles).

If you ship or receive wine within the EU

Any shipment between Member States must be covered by an e-AD (Electronic Administrative Document) generated via GAMMA. The consignee must acknowledge receipt within the system upon the goods' arrival, thereby closing the movement in EMCS.

Key Considerations:

• Never allow a shipment to proceed without a valid e-AD. In the event of an inspection, the goods may be impounded.
• Excise duties are payable in the country of destination, not in the country of shipment.
• Rates vary significantly from one Member State to another: factor them into your cost price calculation.

If you export outside the EU

Exporting outside the European Union requires a customs declaration via the ECS (Export Control System) procedure. Goods are placed under a suspensive regime until they leave the European customs territory. Once departure is confirmed, excise duties are not payable on the French side.

Conversely, specific obligations apply in the country of destination: certificate of origin, back label, registration with local health authorities depending on the country. These requirements vary significantly from one market to another.

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Documents to Always Have on Hand

Regardless of the destination, prepare a file for each shipment:

• The Commercial Invoice
• The DAE (or DSA for internal movements)
• The Delivery Note
• For exports outside the EU: the ECS export declaration and any certificate required by the country of destination

Please note: regulations are subject to change.

Customs regulations evolve regularly: excise rates, dematerialized procedures, country-specific requirements. The information presented here is valid as of the publication date. For any binding procedures, consult the French customs website (douane.gouv.fr) or contact a freight forwarder specializing in wines and spirits.

Les Grappes Pro manages export documentation for you.

At Les Grappes Pro, we manage the French-side export documentation for all international shipments: DAE (Accompanying Administrative Document), commercial invoices, and certificates of origin depending on the destination. You do not have to coordinate directly with each winemaker.

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