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.