Tobacco tax; application for a permit to handle tobacco products

If you want to manufacture, handle, process, store, ship or receive tobacco products without incurring the tax, you can apply for a permit to suspend or exempt the tax.

Description

Prerequisites

  • You are fiscally reliable.
  • To the extent that you are required to do so, you keep proper records and prepare financial statements in a timely manner.
  • If you receive or ship tobacco products for which tobacco tax is suspended or if tax matters appear to be at risk, you may be required to provide security.

You can find detailed information on the respective requirements for a permit on the Customs website.

Procedure

You must apply for permission in writing:

  • Download the appropriate forms for the main application and any other required forms from the Customs website.
  • Fill in the respective required forms completely, print them out and sign them. Compile the documents required in each case and send everything by post to your competent main customs office. The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are resident. 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 tax warehouse holders, registered consignees and registered consignors: The "List of Varieties, General" (Form 1684) must also be submitted to the main customs office in Bielefeld.
  • The main customs office will examine your application.
  • You will receive a notice with the permission or a refusal.

Deadlines

You must apply for a permit prior to the planned start of operation of a tax warehouse or the dispatch, receipt or use of untaxed tobacco products.

Processing time

Processing usually takes 8 to 12 weeks.

Required documents

  • Required Documents

    Two copies of each of the following must be attached to the application for permission to operate a tax warehouse (Form 1650):

    • Declaration of operation for a tax warehouse for tobacco products with a description of the operations relating to the manufacture, processing and storage of tobacco products in the tax warehouse applied for (Form 1651).
    • Site plans of the premises of the tax warehouse applied for, showing the addresses and the functions of the rooms, areas and equipment
    • A list by class of the tobacco products manufactured, processed, stored, received, or shipped from the tax warehouse (Form 1684).

    2 copies of each of the following must be attached to the Application for Permit as Registered Consignee (Form 2745):

    • Site plan of the premises showing the requested receiving location on the premises, including the address.
    • an account of the receipt and whereabouts of the tobacco products
    • a list of tobacco varieties by class (Form 1684).

    2 copies of the application for a registered consignee permit (Form 2728) must be attached:

    • A list of tobacco varieties by class (Form 1684).

    The application for permission as a registered consignor (Form 2736) must be accompanied by 2 copies of each of the following

    • on receipt of the tobacco products from third countries or third territories: a list showing the places of importation
    • a description of the accounts for the dispatch and whereabouts of the tobacco products
    • a list of tobacco varieties by class (Form 1684).

    The application for tax-free use for commercial purposes (Form 2740) must be accompanied in duplicate by the following documents

    • A plan of the premises showing the locations where the tobacco products are stored and used and the addresses at which they are stored.
    • A declaration of the establishment stating the exact purpose and manner of use (Form 2741).

    Detailed information on the documents required in each case can be found in the application forms. In individual cases, your main customs office may request further documents if these appear necessary to ensure tax revenue or to carry out tax supervision, or may waive certain requirements.

Forms

  • Form, Bavaria-wide: Formular 1650 "Antrag – Steuerlagerinhaber für Tabakwaren"
    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 1651 "Betriebserklärung – Steuerlager für Tabakwaren"
    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 1684 "Sortenverzeichnis, allgemeines"
    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 2728 "Antrag – registrierter Empfänger im Einzelfall"
    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 2745 "Antrag – registrierter Empfänger, Dauererlaubnis"
    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"
    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 2740 "Antrag - steuerfreie Verwendung"
    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.

  • Form, Bavaria-wide: Formular 2741 "Betriebserklärung – Anlage zum Formular 2740"
    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 the permit. You may be required to provide a security deposit.

Remedy

  • Appeal.

For detailed information on how to lodge an appeal, please refer to your notice of the permission you have applied for.

  • Action before the tax court

Status:06.08.2023

Responsible for editing:Bundesministerium der Finanzen

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