If you transport coffee without the products already being subject to coffee tax, this is referred to as "transport under suspension of excise duty". The tax is suspended while the products are in transit to their final destination. The tax is then levied at the place of destination. In certain cases, the products may be used free of tax after transport. It is possible to transport the goods under suspension of excise duty within the German tax territory from a tax warehouse to another tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, stored, received or dispatched. to a person who is allowed to manufacture goods containing coffee with the products. to beneficiaries. Beneficiaries include foreign armies, diplomatic missions, and consular posts. within the German tax territory by registered consignors, for example after direct import from a country outside the European single market, i.e. a third country to a tax warehouse. To a person who may manufacture goods containing coffee with the products. to beneficiaries. from another EU Member State to a tax warehouse. to a person authorized to receive coffee tax-free for the manufacture of coffee-containing goods. to recipients in another EU Member State from a German tax warehouse. from a registered consignor, for example, after direct import from a third country. to a third country from a German tax warehouse. by a registered consignor in Germany. The coffee can be exported either directly or via the territory of other EU member states. For tax control purposes, you must notify the customs authorities in writing or provide easily verifiable accounting evidence if you transport the coffee under duty suspension. If irregularities occur during the transport, the tax suspension ends and the products must be taxed.