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

If you want to manufacture, handle, process, store, ship or receive tobacco products without incurring the tax, you can apply for a permit to suspend or exempt the tax.

If you belong to one of the following groups of persons under excise law, you need a permit to handle the untaxed tobacco products:

"Tax Warehouse Operator": you operate a tax warehouse for untaxed tobacco products. A tax warehouse is a place approved by the main customs office where tobacco products may be manufactured, handled, processed or stored under tax suspension. Please also note: If you only want to store tobacco products in the tax warehouse, but not manufacture them, you must be entitled to receive tax stamps or only hand over untaxed tobacco products. You must purchase tax stamps from the main customs office in Bielefeld, affix them with a corresponding cancellation mark and attach them to the packaging of tobacco products.

  • In the tax warehouse is not considered as production:
    • the packaging of tobacco products
    • the marking of packages
    • affixing tax stamps
    • the tearing open of cigarettes, cigars or cigarillos
    • the finishing of cigars or cigarillos by pressing, sorting, powdering, ringing, wrapping and the like
    • the blending, flavouring and pressing of smoking tobacco.
  • In the so-called "tax suspension procedure", you can send and receive tobacco products tax-free under certain conditions.

"registered consignee": you receive tobacco goods with German tax stamps. The tobacco products are transported under suspension of tobacco tax. Consignor is a tax warehouse keeper or a registered consignor in another Member State.

"registered consignor": after an importation, you dispatch tobacco products for which tobacco tax is suspended from the place of importation to authorised consignees in Germany or in other countries of the European Union (for example, to a tax warehouse).

"User": you use tobacco products tax-free outside the tax warehouse, for example

  • for commercial purposes, other than smoking and manufacturing tobacco products.
  • for scientific purposes, for example for experimental purposes.

Note: In principle, transports are only considered to be carried out under duty suspension if they are carried out using the electronic administrative document (e-VD) in the IT procedure EMCS (Excise Movement and Control System).

You need written permission from the main customs office responsible for you. Permission is granted on application (officially prescribed form) subject to revocation.

Before granting permission, 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.

The main customs office can demand a security deposit from you.

Two copies of each of the following must be attached to the application for permission to operate a tax warehouse (Form 1650):

  • Declaration of operation for a tax warehouse for tobacco products with a description of the operations relating to the manufacture, processing and storage of tobacco products in the tax warehouse applied for (Form 1651).
  • Site plans of the premises of the tax warehouse applied for, showing the addresses and the functions of the rooms, areas and equipment
  • A list by class of the tobacco products manufactured, processed, stored, received, or shipped from the tax warehouse (Form 1684).

2 copies of each of the following must be attached to the Application for Permit as Registered Consignee (Form 2745):

  • Site plan of the premises showing the requested receiving location on the premises, including the address.
  • an account of the receipt and whereabouts of the tobacco products
  • a list of tobacco varieties by class (Form 1684).

2 copies of the application for a registered consignee permit (Form 2728) must be attached:

  • A list of tobacco varieties by class (Form 1684).

The application for permission as a registered consignor (Form 2736) must be accompanied by 2 copies of each of the following

  • on receipt of the tobacco products from third countries or third territories: a list showing the places of importation
  • a description of the accounts for the dispatch and whereabouts of the tobacco products
  • a list of tobacco varieties by class (Form 1684).

The application for tax-free use for commercial purposes (Form 2740) must be accompanied in duplicate by the following documents

  • A plan of the premises showing the locations where the tobacco products are stored and used and the addresses at which they are stored.
  • A declaration of the establishment stating the exact purpose and manner of use (Form 2741).

Detailed information on the documents required in each case can be found in the application forms. In individual cases, your main customs office may request further documents if these appear necessary to ensure tax revenue or to carry out tax supervision, or may waive certain requirements.

  • Forms: yes
  • Online procedure: no
  • Written form required: yes
  • Personal appearance required: no

Related Links

  • Formular 1650 "Antrag Steuerlagerinhaber für Tabakwaren"
  • Formular 1651 "Betriebserklärung Steuerlager für Tabakwaren"
  • Formular 1684 "Sortenverzeichnis, allgemeines"
  • Formular 2728 "Antrag registrierter Empfänger im Einzelfall"
  • Formular 2745 "Antrag registrierter Empfänger, Dauererlaubnis"
  • Formular 2736 "Antrag registrierter Versender"
  • Formular 2740 "Antrag - steuerfreie Verwendung"
  • Weitere Formulare im Formular-Management-System der Bundesfinanzverwaltung (Suche über Formularnummer)
  • Formular 2741 "Betriebserklärung Anlage zum Formular 2740"

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.
  • If you receive or ship tobacco products for which tobacco tax is suspended or if tax matters appear to be at risk, you may be required to provide security.

You can find detailed information on the respective requirements for a permit on the Customs website.

Related Links

  • §§ 5 und 6 Tabaksteuergesetz (TabStG)
  • §§ 7 und 8 Tabaksteuergesetz (TabStG)
  • §§ 30 und 31 Tabaksteuergesetz (TabStG)
  • §§ 4 bis 14 Tabaksteuerverordnung (TabStV)
  • §§ 45 bis 47 Tabaksteuerverordnung (TabStV)

Related Links

  • Informationen zur Tabaksteuer auf der Internetseite der Zollverwaltung
  • Informationen zur Erlaubnis auf der Internetseite der Zollverwaltung
  • Informationen zur Steueraussetzung auf der Internetseite der Zollverwaltung
  • Informationen zur Teilnahme am IT-Verfahren EMCS auf der Internetseite der Zollverwaltung

You must apply for permission in writing:

  • Download the appropriate forms for the main application and any other required forms from the Customs website.
  • Fill in the respective required forms completely, print them out and sign them. Compile the documents required in each case and send everything by post to your competent main customs office. 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.
  • For tax warehouse holders, registered consignees and registered consignors: The "List of Varieties, General" (Form 1684) must also be submitted to the main customs office in Bielefeld.
  • The main customs office will examine your application.
  • You will receive a notice with the permission or a refusal.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
23.07.2021