Apply for a permit to handle energy products Unfortunately this specification of service has not yet been completely translated.

The permit entitles you to handle energy products that have not yet been taxed. Energy products are, for example, fuels such as heating oil, natural gas or coal. The examination for the granting of a permit generally relates to your company in the case of traders. However, it can also refer to you personally, for example as a managing director, or to other persons in your business who are relevant for tax purposes. If you handle energy products under energy tax law, you need a permit. Examples are listed below: You manufacture energy products. You store energy products. You use energy products for purposes other than heating or fuel. You use energy products as a sample for testing purposes. You dispatch energy products, for example on behalf of a company. They receive energy products dispatched from a tax warehouse in another Member State or from a place of import in another Member State. You operate a coal business or supply coal. You use coal in your business, for example to manufacture a product. You use natural gas in your establishment, for example, to manufacture a product. You operate shipping commercially and use the energy products for the maintenance of watercraft. for the manufacture of watercraft. You use watercraft for sea rescue. as a public authority for official purposes. You operate commercial aviation and use energy products, for example heavy oils, under certain conditions as aviation fuel. as jet fuel. for the maintenance of aircraft. for the development and manufacture of aircraft. You use aircraft for air rescue. as a public authority for official purposes. In all cases, you require written permission from the main customs office responsible for you. The permit is granted subject to revocation. Before granting permission, the main customs office generally checks whether certain requirements have been met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.

You should attach the following documents to the informal application in your particular case: If you intend to manufacture energy products under duty suspension arrangements: a description of the manufacturing facilities, storage facilities, dispensing points and rooms connected or adjacent to them a plan of the site and piping (in duplicate) a declaration of operation with description of the manufacturing process, the raw materials to be processed, the products to be manufactured and their taxable characteristics, and the by-products and waste. (Supplement the operating statement with a diagrammatic representation if this is necessary for comprehension). a presentation of the quantity determination and the factory accounts Companies entered in the commercial, cooperative or association register: a current excerpt from the register If you intend to store or supply energy products under duty suspension: a description of the production facilities, storage facilities, dispensing points and premises connected or adjacent to them a plan of the site and piping (in duplicate) a description of the quantity determination and the bookkeeping Companies that are entered in the commercial, cooperative or association register: a current excerpt from the register. If you are the agent of a mail order company: Companies entered in the commercial, cooperative or association register: a current extract from the register. If you are the owner of a coal business or a coal supplier and wish to purchase coal untaxed: a description of the operating and storage premises and of the premises connected with or adjoining them a plan of the premises showing the facilities for the storage of untaxed coal (in duplicate) a statement of the accounts relating to the purchase and delivery of coal a description of the quantity determination undertakings entered in the register of companies, cooperatives or associations: an extract from the register in the most recent version if applicable, a declaration of the appointment of a representative, in which the latter has declared his agreement If you wish to use coal tax-free a description of the premises and storage facilities and the premises connected with or adjoining them a plan of the premises showing the facilities for the storage of exempt coal (in duplicate) an operating statement describing in detail how the coal will be used a description of the economic activities of your company on an officially prescribed form, according to the law, coal is to be used tax-free for certain processes and procedures. (The description must enable the main customs office to classify your company as belonging to the manufacturing industry). an account of the purchase and use of tax-exempt coal companies entered in the commercial, cooperative or association register: an excerpt from the register in the latest version where applicable, a statement of the appointment of an agent or management of the undertaking, in which they declare their agreement If you intend to use or distribute liquefied natural gas: a description of the premises and storage facilities and the premises in connection with or adjacent to them a plan of the premises showing the storage site for the liquefied natural gas (in duplicate) an operating statement describing in detail the use of the natural gas a statement of the accounts relating to the use or distribution of the exempt natural gas Companies entered in the commercial, cooperative or association register: an excerpt from the register, updated to the latest version where appropriate, a statement of the appointment of an agent or management of the undertaking. If you use or distribute energy products other than coal and natural gas: a description of the premises and storage facilities and the premises in connection with or adjacent to them A plan of the premises showing where the energy products are stored (in duplicate). an operating declaration describing in detail how the energy products are to be used; this declaration must state whether and how energy products not consumed during use are to be further used, and whether energy products will be extracted or recovered during use and how they are to be used An account of the use or distribution of the tax-exempt energy products. If you are using or distributing the energy products in the course of commercial air transportation: If you transport persons or goods for hire or reward: Approval as an air carrier and a citation of any subsequent changes and any orders of the aviation authority relating to the business. in other cases: a description of the subject matter of the service operation and evidence of the commercial nature of the operation a declaration containing details of the aircraft, broken down by aircraft type and registration number proof of the right to use the aircraft proof of the airworthiness certificates of the aircraft If you use energy products to maintain aircraft or in the design and manufacture of aircraft: Approval from the Luftfahrt-Bundesamt, the responsible European Aviation Safety Agency or the Bundesamt für Wehrtechnik und Beschaffung (Federal Office of Defence Technology and Procurement) Companies entered in the commercial, cooperative or association register: an excerpt from the register in the latest version if applicable, a declaration of the appointment of an authorised representative or an operational management in which they declare their agreement


Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
+49 351 44834-520
+49 351 44834-510
auskunft-zoll.gzd@zoll.de-mail.de
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Generalzolldirektion (GZD), Dienststellensuche Zoll
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Preconditions
You are fiscally reliable. To the extent that you are required to do so, you keep proper records and prepare financial statements in a timely manner. Insofar as you are obliged to do so, you keep voucher books and have records which you can produce on request to the main customs office. If applicable, a security must be provided Air carriers: If you use energy products to maintain or manufacture aircraft or certain engines and motors: Permission from the Federal Aviation Office, the relevant European Aviation Safety Agency or the Federal Office of Defence Technology and Procurement.
The permit application is generally informal and in writing, except for air carrier use. Please always provide the following information and attach the required documents: Name, address and legal form of the applicant Tax number of the applicant at the responsible tax office Type of energy product according to the designation in the law as well as the intended use Statement as to whether similar taxed energy products are traded, stored or used. As an air carrier: Download the relevant form from the Customs Administration website: Application for a permit for the tax-free use of energy products for aviation (Form 1160). Application for a one-time permit for tax-exempt use of energy products for aviation (Form 1161). Complete the form and attach the required documentation. Submit the documents by mail to your local principal customs office. The main customs office will check your documents. You will receive a notice of approval and a permit or a refusal. The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are resident. If your business is operated from a location outside Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
24.02.2021