Application for repayment, remission or refund of the tax on sparkling wine and intermediate products Unfortunately this specification of service has not yet been completely translated.

Relief from tax on sparkling wine and intermediate products is available where it can be shown that the sparkling wine or intermediate products have been taxed but are subsequently put to a use which justifies relief. Relief is available in the following cases: You transport sparkling wine or taxed intermediate products on a commercial basis to other European Member States where they are taxed under the rules in force there. You take taxed sparkling wine or taxed intermediate products into a tax warehouse. A tax warehouse is a place approved by the main customs office where products may be manufactured, processed, stored, received or dispatched. Examples: You take sparkling wine or intermediate products back to your establishment (returned goods) because the receiving body has rejected them due to defects. You take sparkling wine or intermediate products that have already been taxed into your tax warehouse. Tax relief can mean: The tax already incurred but not yet paid is waived for you. You can only make the corresponding application if you are also the tax debtor for the goods in question. The tax already paid is refunded to you. You can only submit this request if you are also the person liable for the tax on the goods in question. You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the goods. The tax is refunded to you on request.

When transporting taxed sparkling wine or taxed intermediate products to European member states, you must provide the following additional proof: The third copy of the simplified accompanying document certified by a receiving person in accordance with the so-called System Directive. The taxation certificate of the other Member State. If another person had taxed sparkling wine or an intermediate product: additionally their taxation confirmation. When taking into your tax warehouse sparkling wine or taxed intermediate products already taxed in Germany, you need the following proofs: If you include sparkling wine or the intermediate products that you yourself had taxed (returned goods) in your tax warehouse, it is sufficient to record this in your warehouse records. If you include sparkling wine or intermediate products in your tax warehouse that were taxed by another person, you also need their taxation confirmation.


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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Generalzolldirektion (GZD), Direktion II Teilnehmermanagement (ATLAS, EMCS, AES)
+49 961 39177-100

Preconditions
You provide evidence that the sparkling wine or intermediate products have been taxed. In the case of withdrawal of self-taxed sparkling wine or self-taxed intermediate products: you shall immediately record the entry into your tax warehouse in your stock records.
You must apply for tax relief in writing to the relevant main customs office. The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. 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. If you include the sparkling wine or intermediate products in your tax warehouse that you have taxed yourself, apply for remission or refund of the tax as part of your monthly tax return. In it, fill out the relief application and the attachments listed there. Download the form "Monthly tax declaration/relief declaration" for sparkling wine (form 2401 and the annex form 2402) or for intermediate products (form 2451 and the annex form 2452) from the website of the customs administration. Enter the transactions eligible for discharge and complete the annexes in full. Send the discharge declaration by post to your local main customs office. The main customs office checks the discharge. You will receive a notification with the result of your application. If you include sparkling wine or intermediate products in your tax warehouse that someone else had taxed and you want to receive a tax refund, also attach a taxation confirmation to your monthly tax declaration/discharge declaration (forms 2401 with attachment 2402 or 2451 with attachment 2452): Download the "Confirmation of Taxation" form (Form 2735) from the Customs Administration website. Complete the forms in full, enclose the taxation confirmation and send it by post to your local main customs office. The main customs office will check the information and send you a notice. If you wish to claim tax relief for taxed sparkling wine or intermediate products transported to other Member States on a more than occasional basis, notify your competent main customs office in advance. Download the forms "Notification for claiming a tax relief for the movement of excise goods in free circulation to other Member States" (Form 2756) and "Assortment list - annex to form 2756" (form 2757) via the website of the customs administration. Complete the form and the annex in full and send them by post to your local main customs office. The main customs office will check the information. You will receive a notification with the result of your declaration. You can then apply for the relevant tax relief using the following forms: Download the forms "Monthly tax declaration/relief declaration" for sparkling wine (form 2401 as well as the attachment forms 2402 and 2403) or for intermediate products (form 2451 as well as the attachment forms 2452 and 2403) via the website of the customs administration. Select the second alternative "Application for relief from sparkling wine tax (relief declaration)" in both forms 2401 and 2451. If you had not taxed the sparkling wine or the intermediate products yourself, also enclose a taxation confirmation with your application: Download the form "confirmation of taxation" (form 2735) via the website of the customs administration. Fill out the forms completely, attach the taxation confirmation (if necessary) as well as the other required documents and send them by mail to your local main customs office. The main customs office will check the information and send you a decision. 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
11.02.2021