Apply for permission to handle alcohol products Unfortunately this specification of service has not yet been completely translated.
If you handle alcohol products that are not taxed, you will need a permit in many cases. This is the case with the manufacture, handling, processing, storage, receipt and dispatch of alcohol products.
The permit entitles you to handle non-taxed alcohol products under certain conditions, for example as a manufacturer or supplier. Before granting a permit, the tax authorities generally check whether certain requirements are met, for example with regard to tax reliability, accounting 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 to the handling of and compliance with tax matters.
You will need the permit if, among other things, you belong to the following groups:
- "Tax warehouse operator": you operate a tax warehouse for untaxed alcohol products. A tax warehouse is a place approved by the main customs office where alcohol products may be manufactured, handled, processed, stored, received or dispatched under duty suspension.
- "Registered consignee" means you receive alcohol products for which alcohol tax is suspended from abroad. You can apply for permission for individual cases or as a permanent permit.
- "registered consignors": you dispatch goods for which the alcohol tax is suspended to other countries of the European Union.
For the "Permit as tax warehouse keeper" additionally 2-fold in each case:
- Operating declaration for a tax warehouse for alcohol products (Form 1241)
- In addition, for breech distilleries: List of rooms and operating equipment or equipment for alcohol production and purification (Forms 1204 and 1205)
- Site plans of the premises of the tax warehouse applied for with explanatory notes.
For the "Permanent Permit as Registered Consignee" additionally in duplicate in each case:
- List of goods (Form 2746)
- Site plan of the business with the requested receiving location in the business with indication of the address
- Description of the accounting of the receipt and whereabouts of the goods
- If applicable, documents to prove that you are entitled to apply reduced tax rates.
For the "Permission as registered consignor" additionally 2-fold in each case:
- List of goods (Form 2737)
- a list showing the places of import
- a statement of the accounts for the dispatch and whereabouts of the alcohol products
Detailed information on the documents required in each case can be found in the forms. In individual cases, your main customs office may request further documents or waive certain requirements.
Online procedure: no
Written form required: yes
Personal appearance required: no
"Antrag Steuerlagerinhaber für Alkoholerzeugnisse" (Formular 1240)
"Antrag registrierter Empfänger, Dauererlaubnis" (Formular 2745)
"Antrag/Erlaubnis registrierter Empfänger im Einzelfall" (Formular 2728)
"Antrag registrierter Versender" (Formular 2736)
Weitere Formulare im Formular-Management-System der Bundesfinanzverwaltung (Suche über Formularnummer)
- You are fiscally reliable.
- To the extent you are required to do so, you keep proper records and prepare timely financial statements.
- If you receive or dispatch goods for which alcohol tax is suspended or if tax matters appear to be at risk, you may be required to provide security.
Detailed information on the respective requirements for a permit can be found on the website of the Customs Administration.
§ 4 Alkoholsteuergesetz (AlkStG)
§ 5 Absatz 1 Alkoholsteuergesetz (AlkStG)
§ 6 Absatz 2 Alkoholsteuergesetz (AlkStG)
§ 7 Absatz 2 Alkoholsteuergesetz (AlkStG)
§§ 4 bis 9 Alkoholsteuerverordnung (AlkStV)
§§ 16 bis 17 Alkoholsteuerverordnung (AlkStV)
Informationen zur Alkoholsteuer auf der Internetseite der Zollverwaltung
Informationen zur Erlaubnis auf der Internetseite der Zollverwaltung
You must apply for the permit in writing:
Download the appropriate form for the main application via the website of the customs administration:
- "Application for Tax Storage Permit for Alcohol Products or Alcopops" (Form 1240).
- "Application - Registered Consignee, Permanent Permit" (Form 2745).
- "Application - registered consignee in individual case" (Form 2728)
- "Application - Registered Consignor" (Form 2736).
- Complete the forms in their entirety, assemble all required documents, and mail them to your main customs office.
- The main customs office will examine your application.
- You will receive a decision granting or refusing permission.
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
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