Alcopops tax; application for a tax-exempt use permit.

Alcopops can be used tax-free for certain commercial purposes. For this you need a permit.

Description

If you want to use alcopops tax-free, you must submit a written application to your local main customs office. The main customs office will issue the permit subject to revocation if there are no concerns about your tax reliability.

With the permit, you can obtain alcopops untaxed from a German tax warehouse. A tax warehouse is a place approved by the main customs office where alcopops may be manufactured, processed, stored, received or shipped.

Alcopops are exempt from alcopops tax if they are used commercially as follows:

  • undenatured for the production of flavors for flavoring food products
  • undenatured for the production of chocolates with an alcohol content not exceeding 8.5 liters of alcohol per 100 kilograms or other food products, with an alcohol content not exceeding 5 liters of alcohol per 100 kilograms.

The permit lists certain obligations that you must observe. If you do not comply with them, you can expect restrictions that can lead to the revocation of the permit.

Prerequisites

They are fiscally reliable.

Procedure

You must apply for permission in advance in writing to the relevant main customs office.

  • Download Form 2740 "Application for Tax-Exempt Use" (Form 2740) with the "Declaration of Operations" (Form 2741) via the Customs Administration website.
  • Complete the form in full, assemble the rest of the required documents, and mail them to your main customs office.
  • The main customs office will review your application.
  • You will receive notification with permission or a refusal.

Deadlines

You must apply for the permit before you plan to start using it.

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 vary greatly here, no uniform processing time can be specified.

Required documents

  • Required Documents

    Dem Antrag müssen Sie folgende Unterlagen in 2-facher Ausfertigung beilegen:

    • ein Plan des Betriebs, in dem die beantragten Lager- und Verwendungsorte der Alkopops eingezeichnet sind, mit Angabe der Anschriften
    • eine Betriebserklärung über den genauen Zweck und die Art und Weise der Verwendung der Alkopops (Formular 2741 "Betriebserklärung – Anlage zum Formular 2740")
    • bei Unternehmen und anderen Einrichtungen:  
      • aktueller Auszug des Handels-, Partnerschafts-, Genossenschafts- oder Vereinsregisters oder
      • Kopie der Gewerbeanmeldung oder 
      • Kopie des Gesellschaftervertrags

    Im Einzelfall kann Ihr Hauptzollamt weitere Unterlagen anfordern oder auf bestimmte Anforderungen verzichten.

Forms

  • Form, Bavaria-wide: "Antrag auf steuerfreie Verwendung“ (Formular 2740)
    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: "Betriebserklärung – Anlage zum Formular 2740“ (Formular 2741)
    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

  • none

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:30.07.2023

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
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