Apply for permits to handle untaxed coffee Unfortunately this specification of service has not yet been completely translated.

The permit entitles you to handle coffee that has not yet been taxed, for example to store it or to produce goods with it. Before granting a permit, the tax authorities generally check whether certain requirements have been met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business. The examination may relate to you personally, for example as managing director, or to other persons in your business who are relevant for tax purposes. Depending on the constellation, you will need one of the following permits: Permit as a tax warehouse holder: you operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where coffee may be manufactured, processed, stored, received or dispatched. Permission as an agent of a mail order company Permit as a "registered consignor": you ship coffee tax-free from the place of importation. Permit to manufacture goods containing coffee: You receive tax-exempt coffee with which you manufacture coffee-containing goods.

For the permit as tax warehouse keeper in duplicate: in the case of registered companies: a current extract from the commercial, partnership, cooperative or associations register for unregistered companies: a current copy of the business registration form for civil law companies: a current copy of the articles of association, if available Site plans of the premises of the tax warehouse applied for, indicating the addresses as well as the functions of the rooms, areas and facilities a declaration of operation describing the operations relating to the production, processing and storage in the tax warehouse applied for. For the permit as agent of a mail order company in duplicate: in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations for unregistered companies: a current copy of the business registration form in the case of civil law partnerships: a current copy of the partnership agreement At the request of the competent main customs office, the applicant must provide further information if this appears necessary to secure tax revenue or for tax supervision. For the "registered consignor" permit in duplicate in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations for non-registered companies: a current copy of the business registration in the case of civil law companies: a current copy of the articles of association, if available a statement showing the places of importation on arrival of the excise goods from third countries or third territories a statement of the accounts relating to the dispatch and whereabouts of the excisable goods For the permit to receive for the manufacture of goods containing coffee: in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations in the case of unregistered companies: a current copy of the business registration certificate in the case of civil law companies: a current copy of the articles of association, if available a site plan of the production facility of the coffee-containing goods in the company with address a list of assortments a representation of the business records on: the purchase quantity (coffee purchased tax-free), the input quantity (coffee used in production) and the compensating quantity (coffee-containing goods with the corresponding quantity of coffee)


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
If you have a permit to handle coffee, you must keep proper commercial accounts and prepare timely financial statements.
You must apply for the permit in writing: Download the form that suits you via the website of the Customs Administration or the Form Management System (FMS) of the Federal Finance Administration: Tax Warehouse Owner: Form 1840 "Application - Tax Warehouse Owner for Coffee" and Form 1841 "Business Return - Tax Warehouse for Coffee." Registered consignors: Form 2736 "Application - Registered Consignor (excluding energy products)" and Form 2737 "List of Goods - Registered Consignor (excluding energy products)". Mail Order Agents: Form 2753 "Application - Mail Order Agent (Excluding Energy Products)" and Form 2754 "List of Goods - Mail Order Agent (Excluding Energy Products)". Manufacturers of goods containing coffee: Form 1844 "Application - Exempt Purchase of Coffee for the Manufacture of Coffee-Containing Merchandise" and Form 1845 "Assortment List - Attachment to Application for Permit to Purchase Coffee Exempt for the Manufacture of Coffee-Containing Merchandise." Complete the forms in full and send them by post to your main customs office. The main customs office will examine your application. You will receive 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 place of 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
11.01.2021