You can apply for a remission or refund of tobacco tax if you are a tax warehousekeeper who a tax warehouse keeper, you take tobacco products into a tax warehouse or transport or export them under tax supervision to another member state of the European Union. you, as a professional importer or registered consignee, destroy or denature under fiscal control tobacco products that you have imported or received. If the tobacco tax has already been paid through the use of tax stamps, i.e. the tax stamps have already been affixed to the retail sales packages, the tax will only be remitted or refunded if the tax stamps have been destroyed or invalidated under tax supervision and the contents of the packages are still complete. The tax stamp debt may be remitted or refunded if you have have returned tax stamps that have not yet been cancelled, i.e. no cancellation mark has been printed on the tax stamps, to the Bielefeld Main Customs Office, or destroyed or invalidated cancelled tax stamps under tax supervision and the tobacco tax has not yet arisen. In these cases you will have to pay fees. The remission or refund will only be granted if you return revenue stamps with a tax value of at least EUR 10.00 to the Bielefeld Main Customs Office or destroy or invalidate them under tax supervision.