Apply for remission or refund of tobacco tax Unfortunately this specification of service has not yet been completely translated.

Under certain circumstances, the main customs office can waive or refund your tobacco tax or tax stamp debt, for example if you destroy tobacco products or do not use the tax stamps.

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.

You do not need to submit any additional documentation.

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

Related Links

  • Erlass-/Erstattungsanmeldung (Formular 1623)
Hauptzollamt Bielefeld

Generalzolldirektion (GZD), Dienststellensuche Zoll

Preconditions

You are a tax warehouse keeper, a commercial importer or a registered consignee.

Related Links

  • § 32 Tabaksteuergesetz (TabStG)
  • §§ 48 und 49Tabaksteuer-Durchführungsverordnung (TabStV)

Related Links

  • Informationen zur Verwendung von Steuerzeichen bei Tabakwaren auf der Internetseite der Zollverwaltung

You must apply for remission or refund in writing.

  • Download the form from the Customs Administration website and complete it. Please note the instructions for completing the form.
  • Print out the completed form, sign it and submit the application documents to the relevant main customs office. You apply for remission or refund of tobacco tax or tax stamp debt at the main customs office responsible for your area. If you wish to return tax stamps that have not been cancelled, submit the application directly to the main customs office in Bielefeld.
  • If necessary, the responsible main customs office will arrange an appointment with you for the destruction, denaturing or invalidation of the tax stamps.

You will receive a notice of remission or refund by post.

Responsible for the content
No information available

Last update or date of publication
23.07.2021