Alcohol tax; application for permit to handle untaxed alcohol products.

If you handle alcohol products that are not taxed, you will need a permit in many cases. This is the case with the production, handling, processing, storage, receipt and dispatch of alcohol products.

Description

The permit entitles you to handle non-taxed alcohol products under certain conditions, for example as a manufacturer or supplier. Before issuing a permit, the tax authorities generally check whether certain requirements have been met, for example with regard to tax reliability, accounting and technical equipment in your business.
The check may relate to you personally, for example as a managing director or manager, 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 Owner": 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 produced, handled, processed, stored, received or dispatched under tax suspension.
  • "Registered consignee" means you receive alcohol products for which alcohol tax is suspended from abroad. You can apply for the permit for individual cases or as a permanent permit.
  • "registered consignors": you ship goods for which the alcohol tax is suspended to other countries of the European Union.

Prerequisites

  • 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 ship 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.

Procedure

You must apply for the permit in writing:

  • Download the appropriate form for the main application via the Customs website:
    • "Application for Tax Warehouse Permit for Alcohol Products or Alcopops" (Form 1240).
    • "Application - registered consignee, permanent permit" (Form 2745).
    • "Application - registered consignee on a case-by-case basis" (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 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.

Deadlines

You must apply for a permit in good time before your tax warehouse is put into operation for the first time or before you start operating as a registered consignor or registered consignee.

Processing time

The processing time depends on the specific circumstances of each individual case, in particular on the result of the examination of the actual operating conditions. Since the time spans here vary greatly, no uniform processing time can be specified.

Required documents

  • Required Documents

    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.

Forms

  • Form, Bavaria-wide: "Antrag – Steuerlagerinhaber für Alkoholerzeugnisse" (Formular 1240)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: "Antrag – registrierter Empfänger, Dauererlaubnis" (Formular 2745)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: "Antrag/Erlaubnis – registrierter Empfänger im Einzelfall" (Formular 2728)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: "Antrag – registrierter Versender" (Formular 2736)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Weitere Formulare im Formular-Management-System der Bundesfinanzverwaltung (Suche über Formularnummer)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

  • There are no costs for the permission. If necessary, you must provide security.

Legal bases

Remedy

  • Appeal. Detailed information on how to file an appeal can be found in your notice of the requested permit.
  • Action before the fiscal court

Links to more information

Related issues

Status:09.05.2023

Responsible for editing:Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.

Top of page