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.

Description

Prerequisites

  • 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.

Procedure

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.

Deadlines

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.

Required documents

  • Required Documents

    You must keep records of the transport of the coffee in the following cases:

    • Are you a tax warehouse keeper or a registered consignor sending coffee to another EU Member State? You must make a note of the following and present it to the main customs office on request:
      • The name and address of the consignee, and the consignee's sales tax identification number,
      • the type of coffee,
      • the quantity of coffee,
      • the place and date of delivery,
      • the agreed remuneration and the date of collection,
      • the transport or dispatch to another Member State, and
      • the destination in the other Member State
    • Are you a tax warehouse keeper or registered consignor and are you sending coffee to another EU Member State via a consignee who is initially still in the German tax territory? You must also show the following to the main customs office on request:
      • an acknowledgement of receipt by the consignee or his representative
      • an undertaking by the consignee or his agent to transport the coffee to another Member State
    • You are a tax warehouse holder, a registered consignor and you want to export coffee to a third country? You must provide proof of dispatch with a document containing the following information:
      • the name and address of the company
      • the type of coffee,
      • the quantity of coffee exported
      • the place and date of export, and
      • a certificate of exit from the customs office of exit or an exit note from the main customs office supervising the export that the coffee has left the excise territory of the European Community.

Forms

  • Form, Bavaria-wide: Formular 2750 „Begleitdokument (Ohne Energieerzeugnisse)“
    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 receiving the notification.
    If tax matters appear to be at risk, you may be required to provide security for the shipment to the main customs office.

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.