Coffee tax; notification of tax-free transport
If you want to transport coffee tax-free, you must notify the customs administration or be able to prove this accordingly.
- You can transport coffee under tax suspension under certain conditions if you have a tax warehouse or are a registered consignor. For both, you need an authorization from the main customs office.
- You must notify the customs administration of every shipment of coffee within the German tax territory or provide evidence of shipments to and from other EU member states and third countries. You must keep regular records for this purpose.
If you are transporting coffee in the German tax territory:
- Go to the "Service" section of the Customs Administration website to the "Forms and Information Sheets" subpage.
- Use the search to get to form 2750 "Accompanying document (without energy products)".
- Fill out the form and print a total of 4 copies.
- Are you a tax warehouse owner? Then take copy 1 to your warehouse records.
- Are you a registered consignor? Then submit copy 1 to the main customs office responsible for the place of import.
- All other copies must be carried during transport.
- Hand over copies 2, 3 and 4 to the consignee upon arrival at the destination.
- Copy 2 is for the consignee.
- On copies 3 and 4, the consignee confirms receipt of the goods and then forwards the documents to the relevant main customs office.
- The main customs office checks the documents. It retains one copy and returns copy 4 to the recipient.
- Copy 4 must now be returned by the consignee to the consignor or, in the case of shipment from the place of importation, to the main customs office responsible there.
- If you are delivering to beneficiaries within the tax territory, you must also complete an exemption certificate.
If you transport coffee from or to other EU member states:
- Are you a tax warehouse keeper and receive coffee? If so, you must enter this in your stock ledger.
- Are you a tax warehouse keeper or registered consignor and send coffee to another EU member state? Then you must deliver the coffee immediately and keep records.
- You are a tax warehouse keeper or registered consignor and send the coffee to another EU member state via a consignee who is initially still in the German tax territory? Then the recipient must transport the products to the other EU member state without delay. You must be able to produce the records.
- At the request of the main customs office, you must present the coffee.
If you export coffee to a third country:
- Are you a tax warehouse holder, registered consignor or you want to export coffee to a third country? Then you must export the products immediately. When you ship, you must provide proof.
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.
For the transport of coffee
within the German tax territory:
- Submission of the certificate: without delay
to another EU member state:
- Delivery of the products: without delay
- noting the departure and keeping the proofs ready: without delay
from another EU member state:
- Noting of receipt and holding of supporting documents: without delay.
to a third country:
- Record the departure and have the supporting documents ready: without delay.
Formular 2750 „Begleitdokument (Ohne Energieerzeugnisse)“
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.
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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