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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a tax suspension or exemption for alcopops

Description

If you manufacture, process, process, store, receive or send alcopops, you can apply for a permit to suspend or exempt from tax.

At the time of the so-called tax suspension, no taxes were incurred for the goods subject to excise duty. In order to store or transport alcopops "under tax suspension", you must apply for a permit. The tax suspension is subject to tax supervision.

You may manufacture and use alcopops within Germany or receive and ship them within Germany. Among other things, the following constellations are possible:

As a tax warehouse holder, you may produce, clean, dent, refill or process, refill and bottle, prepare, store, receive and ship alcopops under tax suspension without first inthecing the alcopop tax.

As a registered consignor, you may ship alcopops from the place of import for commercial purposes under suspension of tax.

In principle, the consignor is responsible for the proper operation of the carriage of alcopops under tax suspension.

As the user's business, you may, in certain cases, use excise alcopops for commercial purposes tax-free.

You must apply for a permit in writing:

  • Download and fill out the form on the customs website. Please note existing filling instructions.
  • Print the completed form and add the necessary documentation.
  • Submit the application documents to the competent main customs office.
  • You will receive permission or, if necessary, information about the rejection of your application by post.

The main customs office responsible for you is the contact person for questions about applications submitted as well as for existing permits.

The main customs office, of which you operate companies, is responsible. If you do not operate a business, the main customs office in whose district you are domiciled is responsible.

If you operate your company in a place outside the German tax territory or live outside the German tax territory, the main customs office in whose district you first entered into tax appearances is responsible.

Search for services by customsCentral information Customs and Service Desk Customs

You are a tax warehouse owner, registered consignor or user

If you wish to apply for a licence as a tax warehouse owner, you must, among other things, include the following documents in duplicate:

  • a current extract of registers for companies which are entered or registered in the commercial or cooperative register;
  • location plans of the premises of the tax warehouse requested, indicating the addresses and the functions of the premises, areas and facilities,
  • a declaration of operation describing the operations relating to the manufacture, working, processing, conversion, bottling and storage of the goods in the tax warehouse requested.

If you wish to apply for a registered consignor permit, you must in principle include the following documents in duplicate:

  • a current extract of registers for companies which are entered or registered in the commercial or cooperative register;
  • a list of places of importation at the time of receipt of sparkling wine from third countries or third countries,
  • a representation of the records of the dispatch and whereabouts of the sparkling wine,
  • List of goods.

If you wish to apply for tax-free use for commercial purposes, you must include the following documents in duplicate as long as there is no general permission to use:

  • a current extract of registers for companies which are entered or registered in the commercial or cooperative register;
  • in the case of companies which are not registered by register: a current copy of the trade declaration and, in the case of multi-person companies, a current copy or minutes of the partnership agreement,
  • a plan of the establishment in which the requested storage and use locations of the goods are drawn, indicating the addresses,
  • in the case of pharmaceutical manufacturers: a copy of the manufacturing authorisation under pharmaceutical law,
  • in the case of pharmacies: a copy of the operating licence at pharmacies,
  • a statement of operation on the exact purpose and manner of use.

The Main Customs Office may request further information and documentation if it appears necessary to secure tax revenue or to carry out tax supervision.

Applications for authorisation shall be submitted in advance or before the planned start of operations to the competent main customs office in accordance with the officially prescribed form.

about 6 weeks

  • Forms:
    Form 1240 "Application - Tax warehouse holder for alcohol products (alcohol/alcoholic goods) or alcopops";
    Form 1241 "Operating declaration - tax warehouse for alcohol products (alcohol/alcoholic goods) or alcopops";
    Form 2736 "Application - registered consignor (excluding energy products)"
    Form 2737 "List of goods - registered consignor (excluding energy products)"
    Form 2740 "Application - tax-free use"
    Form 2741 "Operating Declaration - Appendix to Form 2740"
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance necessary: no
Forms and fact sheets on the customs website

If, in addition to the alcopop tax, the alcohol tax is also to be suspended, the licence as a tax warehouse owner for alcohol products (alcohol, alcoholic goods) is also required under the alcohol tax law. Carriage under suspension of the alcopop tax in such a case is governed by the provisions on the alcohol tax.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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