Suspend tobacco tax
Description
If you manufacture, process, process, store, or ship or receive tobacco products, you can apply for a permit for suspension or exemption from tax.
In principle, the following applies: You may manufacture and use tobacco products within Germany. You can also receive and send them within Germany and the EU. Among other things, the following constellations are possible:
Tax suspension:
As the owner of a tax warehouse, you may manufacture, process or process, store, receive and ship tobacco products under tax suspension without first incurring tobacco tax. The tax suspension is subject to fiscal supervision.
The following shall not be regarded as manufacture:
- the packaging of tobacco products
- the designation of packages
- the affixing of control characters
- tearing open cigarettes, cigars or cigarillos
- the preparation of cigars or cigarillos by pressing, sorting, powdering, bering, beating and the like
- the mixing, flavouring and pressing of smoking tobacco
In the so-called "tax suspension procedure", you can send or receive tobacco products unencumbered for tax purposes under certain conditions. This option is only open to you if you are a trader and at the same time the owner of a tax warehouse or alternatively have a permit as a registered consignor or registered recipient.
As a registered consignee, you may receive tobacco products under suspension of taxation for commercial purposes in your establishment if the tobacco products have been dispatched from a tax warehouse in another Member State or from the place of import in another Member State.
As a registered consignor, you may ship tobacco products from the place of import under tax suspension for commercial purposes.
Note: In principle, carriage is only considered to have been carried out under suspension of tax if it is carried out with the electronic administrative document (e-VD) in the electronic procedure EMCS (Excise Movement and Control System).
Tax exemption:
As a user's business, you may use tobacco products subject to excise duty for commercial purposes tax-free in certain cases.
You are a tax warehouse holder, registered consignee, registered consignor or user
If you wish to apply for a permit as a tax warehouse holder, you must attach the following documents in duplicate in addition to the application (Form 1650):
- an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
- in the case of companies that are not registered in the register: a current copy of the business registration and - in the case of multi-partnership companies - a current copy or transcript of the shareholders' agreement,
- site plans of the premises of the requested tax warehouse, indicating the addresses and the functions of the rooms, areas and facilities,
- a declaration of operation with the description of the operations relating to the production, treatment or processing and storage of the goods in the requested tax warehouse (Form 1651)
- a list of varieties of tobacco products manufactured, processed, stored, received or sent from the tax warehouse in the tax warehouse, broken down by genre (Form 1684)
If you wish to apply for a permit as a registered consignor, you must attach the following documents in duplicate in addition to the application (Form 2736):
- an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
- in the case of companies that are not registered in the register: a current copy of the business registration and - in the case of multi-partnership companies - a current copy or transcript of the shareholders' agreement,
- a list of the places of import at the time of receipt of manufactured tobacco from third countries or territories;
- a presentation of the records of the dispatch and whereabouts of the tobacco products, and
- the List of Varieties (Form 1684)
If you wish to apply for a permanent permit as a registered recipient, you must attach the following documents in duplicate in addition to the application (Form 2745):
- an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
- in the case of companies that are not registered in the register: a current copy of the business registration and - in the case of multi-partnership companies - a current copy or transcript of the shareholders' agreement,
- a site plan with the requested place of receipt in the establishment with an indication of the address,
- a presentation of the accounts relating to the receipt and whereabouts of the manufactured tobacco, and
- the List of Varieties (Form 1684)
If you wish to submit an application for tax-free use for commercial purposes, you must attach the following documents in duplicate in addition to the application (Form 2740):
- an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
- in the case of companies that are not registered in the register: a current copy of the business registration and - in the case of multi-partnership companies - a current copy or transcript of the shareholders' agreement,
- a plan of the establishment in which the places of storage and use of the goods applied for are marked, together with the addresses
- a statement of operation on the exact purpose and manner of use (Form 2741)
Note: The Main Customs Office may request further information and documents if they appear necessary to secure tax revenue or to carry out tax supervision.
Applications for permission must be submitted in advance or before the planned start of operations to the responsible main customs office according to an officially prescribed form.
basically 6 weeks
The main customs office responsible for you is the contact person for questions regarding applications submitted as well as existing permits.
The main customs office from whose district you operate your business is responsible. If you do not operate a business, the main customs office in whose district you are resident is responsible.
If you operate your business in a place outside the German tax territory or live outside the German tax territory, the main customs office in whose district you first appeared for tax purposes is responsible.
Registration for participation in the EMCS electronic procedure is made to the Directorate General of Customs.
Contact details:
Directorate General of Customs
Directorate II
Participant Management (ATLAS, EMCS)
Dr.-Pfleger-Straße 3692637 Weiden i.d.OPf.
Phone: 0961 39177-100
fax: 0961 39177-101
E-mail: zertifizierung.gzd@zoll.bund.de
Forms:
- Form 1650 "Application - Tax Warehouse Holder Tobacco Products"
- Form 1651 "Declaration of Operation"
- Form 2736 "Application - registered consignor (excluding energy products)"
- Form 2728 "Application - registered consignee (excluding energy products) in individual cases"
- Form 2745 "Application - registered consignee (permanent permit, excluding energy products)"; Form 1684 "Variety Register"
- Form 2740 "Application - Tax-Free Use
- Form 2741 "Declaration of Operation"
Online procedure possible: no
Written form required: yes
Personal appearance required: no
You must apply for permission in writing.
- Download the form on the website of the Customs Administration and fill it out. Please note existing filling instructions.
- Print out the completed form and add the necessary documents.
- Submit the application documents to the responsible main customs office.
- By post you will receive permission or, if applicable, information about the rejection of your application
Federal Ministry of Finance (BMF)
The text was automatically translated based on the German content.
