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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for tax suspension or exemption for alcopops

Description

If you manufacture, edit, process, store, receive or ship alcopops, you can apply for a permit  for suspension or exemption from tax.

At the time of the so-called tax suspension, no taxes have yet been levied on the excise goods. In order to store or transport alcopops "under tax suspension", you must apply for a permit  . The tax suspension is subject to fiscal supervision.

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

As a tax warehouse holder, you may manufacture, clean, denature, process or process, transfer and fill, prepare, store, receive and ship alcopops under tax suspension without first incurring the alcopop tax.

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

In principle, the consignor is responsible for the proper handling of the transport of alcopops under tax suspension.

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

You must apply for permission in writing:

  • Download and fill out the form on the customs website. 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.
  • 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 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.

You are a tax warehouse holder, 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, among others:

  • an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
  • 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, transfer and filling and storage of the goods in the requested tax warehouse.

If you wish to apply for a licence as a  registered consignor, you must always attach the following documents in duplicate:

  • an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
  • a list of the places of import at the time of arrival of the sparkling wine from third countries or territories;
  • a presentation of the records of dispatch and whereabouts of the sparkling wine,
  • List of goods.

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

  • 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,
  • 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 declaration of operation of the exact purpose and manner of use.

The Hauptzollamt may request further information and documents if they appear necessary to secure tax revenue or to carry out tax supervision.

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

about 6 weeks

  • Forms:
    Form 1240 "Application - Tax warehousekeeper for alcohol products (alcohol/alcohol-containing goods) or alcopops";
    Form 1241 "Declaration of Operation – Tax warehouse for alcohol products (alcohol/alcohol-containing 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 "Declaration of Operation - Appendix to Form 2740"
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

If, in addition to the alcopop tax, the alcohol tax is also to be suspended, the permit as a tax warehouse holder for alcohol products (alcohol, alcohol-containing goods) is also required under the alcohol tax law. In such a case, transport under suspension of the alcopop tax shall be governed by the provisions of the alcohol tax.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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