Coffee tax; application for permit to handle untaxed coffee.

If you handle untaxed coffee or manufacture coffee-containing goods with it, in many cases you will need a permit to do so.

Description

The permit entitles you to handle coffee that has not yet been taxed, for example, to store it or produce goods with it. Before granting a permit, the tax authorities generally check whether certain requirements have been met, for example with regard to tax reliability, accounting and the technical equipment in your business.
The check can relate to you personally, for example as managing director, or to other persons in your business who are relevant for tax purposes.
Depending on the constellation, you may need one of the following permits:

  • Permit as tax warehouse holder: you operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where coffee may be manufactured, processed, stored, received or shipped.
  • Permit as an agent of a mail order company
  • Permit as a "registered consignor": you ship coffee tax-free from the place of importation.
  • Permit to manufacture goods containing coffee: You receive tax-exempt coffee that you use to manufacture coffee-containing goods.

Prerequisites

If you have a permit to handle coffee, you must

  • keep proper commercial books
  • and prepare financial statements in a timely manner.

Procedure

You must apply for the permit in writing:

  • Download the form that is right for you from the Customs Administration website or the Federal Tax Administration's Form Management System (FMS):
    • Tax Warehouse Holders: Form 1840 "Application - Tax Warehouse Holder for Coffee" and Form 1841 "Operating Return - Tax Warehouse for Coffee"
    • Registered consignors: form 2736 "Application - registered consignor (excluding energy products)" and form 2737 "List of Goods - registered consignor (excluding energy products)"
    • Mail order agent: Form 2753 "Application - Mail order agent (excluding energy products)" and Form 2754 "List of Goods - Mail order agent (excluding energy products)"
    • Manufacturers of goods containing coffee: Form 1844 "Application - Tax-Exempt Purchase of Coffee for the Manufacture of Coffee-Containing Merchandise" and Form 1845 "Assortment List - Attachment to Application for Permission to Purchase Coffee Tax-Exempt for the Manufacture of Coffee-Containing Merchandise"
  • Complete the forms in full and mail them to your main customs office.
  • The main customs office will review your application.
  • You will receive a permit or a refusal.

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 place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

Deadlines

There are no deadlines.

Processing time

The processing of your application usually takes 3 weeks.

Required documents

  • Required Documents

    For the permit as tax warehouse keeper in duplicate:

    • in the case of registered companies: a current extract from the commercial, partnership, cooperative or associations register
    • for unregistered companies: a current copy of the business registration form
    • for civil law companies: a current copy of the articles of association, if available
    • Site plans of the premises of the tax warehouse applied for, indicating the addresses as well as the functions of the rooms, areas and facilities
    • a declaration of operation describing the operations relating to the production, processing and storage in the tax warehouse applied for.

    For the permit as agent of a mail order company in duplicate:

    • in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations
    • for unregistered companies: a current copy of the business registration form
    • in the case of civil law partnerships: a current copy of the partnership agreement
    • At the request of the competent main customs office, the applicant must provide further information if this appears necessary to secure tax revenue or for tax supervision.

    For the "registered consignor" permit in duplicate

    • in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations
    • for non-registered companies: a current copy of the business registration
    • in the case of civil law companies: a current copy of the articles of association, if available
    • a statement showing the places of importation on arrival of the excise goods from third countries or third territories
    • a statement of the accounts relating to the dispatch and whereabouts of the excisable goods

    For the permit to receive for the manufacture of goods containing coffee:

    • in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations
    • in the case of unregistered companies: a current copy of the business registration certificate
    • in the case of civil law companies: a current copy of the articles of association, if available
    • a site plan of the production facility of the coffee-containing goods in the company with address
    • a list of assortments
    • a representation of the business records on:
      • the purchase quantity (coffee purchased tax-free),
      • the input quantity (coffee used in production) and
      • the compensating quantity (coffee-containing goods with the corresponding quantity of coffee)

Forms

  • Form, Bavaria-wide: Formular 1840 „Antrag - Steuerlagerinhaber für Kaffee"
    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: Formular 1841 „Betriebserklärung - Steuerlager für Kaffee"
    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: Formular 2736 „Antrag – registrierter Versender (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.

  • Form, Bavaria-wide: Formular 2737 „Warenverzeichnis - registrierter Versender (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.

  • Form, Bavaria-wide: Formular 2753 - „Antrag – Beauftragter eines Versandhändlers (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.

  • Form, Bavaria-wide: Formular 2754 „Warenverzeichnis – Beauftragter eines Versandhändlers (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.

  • Form, Bavaria-wide: Formular 1844 „Antrag – steuerfreier Bezug von Kaffee zur Herstellung kaffeehaltiger Waren“
    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: Formular 1845 „Sortimentsliste – Anlage zum Antrag auf Erteilung einer Erlaubnis zum steuerfreien Bezug von Kaffee zur Herstellung kaffeehaltiger Waren“
    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

  • No costs are incurred for the issuance of permits.
    A security deposit may be required.

Legal bases

Remedy

  • Appeal. Detailed information on how to file an appeal can be found in your permit or denial.
  • 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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  • Form, Bavaria-wide
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  • Legal bases, Bavaria-wide
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