Alcopops tax; application for permit to handle untaxed alcopops.

If you are handling alcopops that are not taxed, you will need a permit in many cases. This is the case when producing, handling, processing, storing, receiving or sending the alcopops.

Description

The permit entitles you to handle untaxed alcopops under certain conditions, for example, as a manufacturer, importer and trader.

If you belong to one of the following groups of people, you need a permit in handling the untaxed goods:

  • "Tax warehouse operator": you operate a tax warehouse for untaxed alcopops. A tax warehouse is a place approved by the main customs office where the alcopops may be manufactured, handled, processed, stored, received or shipped under tax suspension.
  • "Registered consignee": you receive alcopops from abroad for which the alcopops tax is suspended. You can apply for the permit for individual cases or as a permanent permit.
  • "registered consignors": you send goods for which the alcopops tax is suspended to other countries of the European Union.

In all cases you need a written permission from the main customs office responsible for you. The permission is granted to you subject to revocation.

Before issuing a permit, the customs administration generally checks whether certain requirements have been met, for example with regard to tax reliability, accounting and technical equipment in your business.

If you are a tax warehouse owner and use untaxed alcohol to produce alcopops, you also need a permit for a tax warehouse for alcohol products (alcohol and alcohol-containing goods). In these cases, it is called a "combined warehouse permit". If you do not have this permit, you are only authorized to produce alcopops from alcohol that has already been taxed.

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 alcopop 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 Customs Administration website.

Procedure

All permits must be applied for in advance in writing at the relevant main customs office.

  • Download the appropriate form for the main application via the Customs Administration website:
    • "Application for Tax Warehouse Permit for Alcohol Products or Alcopops" (Form 1240).
    • "Application - registered consignee, permanent permit" (Form 2745)
    • "Application - registered consignee in individual case" (form 2728)
  • Complete the forms in their entirety, assemble the documents required for each, 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 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 vary greatly here, no uniform processing time can be specified.

Required documents

  • Required Documents

    Für die "Erlaubnis als Steuerlagerinhaber" zusätzlich jeweils 2-fach:

    • Formular 1241 "Betriebserklärung – Steuerlager für Alkoholerzeugnisse (Alkohol/alkoholhaltige Waren) oder Alkopops"
    • Verzeichnis der Räume und Betriebseinrichtungen oder der Anlagen zur Alkoholgewinnung und -reinigung (Formulare 1204 und 1205)
    • Lagepläne der Räumlichkeiten des Steuerlagers mit Erläuterungen

    Für die Dauererlaubnis als "registrierter Empfänger" zusätzlich jeweils 2-fach:

    • Warenverzeichnis (Formular 2746)
    • ein Lageplan des Betriebs mit dem beantragten Empfangsort im Betrieb mit Angabe der Anschrift
    • eine Darstellung der Buchführung über den Empfang und Verbleib der Waren
    • gegebenenfalls Unterlagen zum Nachweis, dass Sie ermäßigte Steuersätze anwenden dürfen

    Für die einmalige Erlaubnis als "registrierter Empfänger" müssen Sie keine weiteren Unterlagen einreichen.

    Für die "Erlaubnis als registrierter Versender" zusätzlich jeweils 2-fach:

    • Formular 2737 "Warenverzeichnis – registrierter Versender (ohne Energieerzeugnisse)"
    • eine Aufstellung mit den Orten der Einfuhr 
    • eine Darstellung der Buchführung über den Versand und Verbleib der Waren

    Detaillierte Informationen über die jeweils benötigten Unterlagen finden Sie in den Formularen. Im Einzelfall kann Ihr Hauptzollamt weitere Unterlagen anfordern oder auf bestimmte Anforderungen verzichten.

Forms

  • Form, Bavaria-wide: "Antrag – Steuerlagerinhaber für Alkopops und 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

    • for permission: none
    • Security deposit required if necessary

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

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