Apply for remission or reimbursement of tobacco tax

Under certain circumstances, the main customs office can waive or refund your tobacco tax or tax stamp debt, for example if you destroy tobacco products or substitutes for tobacco products or do not use the tax stamps.

Description

Prerequisites

You are

  • tax warehousekeeper of tobacco products or substitutes for tobacco products,
  • a commercial importer of tobacco products or substitutes for tobacco products,
  • registered consignee of tobacco products.

Procedure

You can apply for a waiver or refund of tax stamp debt and tobacco tax paid through the use of tax stamps by post or online.

Application by post:

  • Download form 1623 "Application for remission/refund of tax stamp debt and tobacco tax paid through the use of tax stamps" from the Customs Administration website and complete it. Please note the instructions for completing the form.
  • Print out the completed form, sign it and submit the application documents to the relevant main customs office. The application for remission or refund of the tobacco tax or tax stamp debt must be submitted to the locally competent main customs office. If you wish to return unvalidated tax stamps, submit the application directly to the main customs office in Bielefeld.
  • If necessary, the main customs office responsible will arrange an appointment with you to destroy, cancel or invalidate the tax stamps. You will receive notification of the remission or refund by post.

Apply online for remission or refund of tax stamp debt and tobacco tax paid through the use of tax stamps:

  • Call up the online application form 1623 "Application for remission/refund of tax stamp debt and tobacco tax paid by using tax stamps" in the customs portal of the Customs Administration. This will guide you step by step through the necessary information, which you can enter electronically.
  • Upload the required documents as a file and send the application.
  • The main customs office will check your details and documents.
  • If necessary, the responsible main customs office will arrange an appointment with you to destroy, deny or invalidate the tax stamps.
  • You will receive a notice of remission or refund.

You can only apply for the remission or refund of tobacco tax not paid by using tax stamps by post:

  • Prepare your informal application in writing in 2 copies and sign them.
  • Submit the application documents to the responsible main customs office.
  • The main customs office will check your details and documents.
  • You will receive a decision on the remission or refund.

Deadlines

You do not have to meet any deadlines.

Processing time

6 Wochen

Required documents

  • Required Documents

    • Application for remission or refund of tax stamp debt and tobacco tax paid by using tax stamps (form 1623) at the main customs office in Bielefeld
    • informal written application in 2 copies to the competent main customs office if the tobacco tax was not paid by using tax stamps

Forms

Online procedures

  • Tabaksteuer und Tabaksteuerzeichen online verwalten

    Mit der Dienstleistung können Steueranmeldungen für Tabaksteuerzeichen, Erlass- oder Erstattungsanmeldungen, Sortenverzeichnisse für Tabakwaren sowie Bedarfsmitteilungen abgegeben werden. Die Bearbeitung und Ausgabe der Steuerzeichen erfolgt zentral beim Hauptzollamt Bielefeld (Steuerzeichenstelle).

Fees

  • You must pay fees if the remission or refund is dependent on you returning unvalidated tax stamps or destroying or invalidating used tax stamps under tax supervision.
    The fee is for each full tax stamp sheet or the corresponding number of identical tax stamps and for each partial quantity of a sheet:

    • EUR 0.40 if tax stamps are returned,
    • EUR 0.58 if tax stamps are destroyed or invalidated under tax supervision.

Remedy

  • Objection
  • Detailed information on how to lodge an objection can be found in your notice of relief.
  • Appeal to the tax court

Status:05.01.2024

Responsible for editing:Bundesministerium der Finanzen

  • 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

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