Directive 120-2 has been completely revised and updated by the Federal Office for Customs and Border Security FOCBS. The document contains new features in the areas of tax liability (Chapter 4) and special implementation provisions (Chapter 5).

In addition to a classification scheme for the independent review of the spirits tax rate (section 4.5.4), the instructions for the procedure for correcting the import customs declaration, for example in the event of a missed application for tax suspension or corrections to the imported liters of alcohol, have also been specified (section 5).

Directive R-120-2 is available here.