Apply for permission to use alcohol tax-free

If you want to use alcohol tax-free, you need a permit to do so.

Description

Prerequisites

  • you are fiscally responsible.
  • Your forecast annual requirement of undenatured alcohol products must be at least 25 litres of pure alcohol.

Procedure

You must apply for permission in writing:

  • Download the form "Application - tax-exempt use" (Form 2740) with the "Declaration of operation" (Form 2741) via the website of the Customs Administration.
  • Complete the form in full, compile the required documents and send them by post to your main customs office.
  • The main customs office will examine your application.
  • You will receive a decision granting or refusing permission.
  • You can now use the permit requested in the application (Form 2740) and issued by the main customs office as proof of entitlement.

Deadlines

Your permit may be limited to a period noted on it.

Processing time

The processing time depends on the specific circumstances of each individual case, in particular the result of the examination of the actual operating conditions. Since the time spans here vary greatly, no uniform processing time can be given.

Required documents

  • Required Documents

    2-fold in each case:

    • Declaration of operation concerning the exact purpose and manner of use (Form 2741 "Declaration of operation - Annex to Form 2740").
    • Plan of the establishment showing the requested places of storage and use of the alcohol products, including addresses
    • for companies and other institutions:
      • Current extract from the register of companies, partnerships, cooperatives or associations, or
      • copy of business registration, or
      • copy of the shareholders' agreement
    • in the case of manufacturers of medicinal products: a copy of the authorisation to manufacture medicinal products under pharmaceutical law
    • for pharmacies: copy of the operating licence

    In individual cases, your main customs office may request further documents or waive certain requirements.

Forms

  • Form, Bavaria-wide: "Antrag – steuerfreie Verwendung" (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.

  • Form, Bavaria-wide: "Betriebserklärung – Anlage zum Formular 2740" (Formular 2741)
    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 is no cost for the permit.

Remedy

- Appeal. Detailed information on how to lodge an appeal can be found in your tax assessment notice.
- Action before the tax court

Status:27.02.2024

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
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  • Form, Bavaria-wide
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  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
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  • Fees, Bavaria-wide
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Information

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