You must apply for tax relief in writing:
If you had taxed the beer yourself, apply for remission or refund of the tax as part of your monthly tax filing.
- Download the form "Monthly tax return/relief return for beer" (form 2074) from the website of the Directorate-General of Customs.
- Record the transactions eligible for relief on it and complete the attachments in full.
- Send the discharge declaration by post to your local main customs office.
- The main customs office checks the discharge. You will receive a notification with the result of your application.
If you are adding beer to your tax warehouse that someone else had taxed, or if you want to transport taxed beer to other European member states.
- Download the "Confirmation of taxation" form (form 2735) from the website of the Directorate-General of Customs.
- Complete the form and the attachments in full and send them by post to your local main customs office.
- The main customs office will check the information. You will receive a notice confirming the taxation you have already paid.
If you wish to claim tax relief for taxed beer transported to other Member States on a more than occasional basis, notify your competent main customs office in advance.
- Download the forms
- "Notification for claiming tax relief on the movement of excise goods in free circulation to other Member States" (Form 2756) and
- "Assortment List - Annex to Form 2756" (Form 2757)
via the website of the Directorate General of Customs.
- Complete the form and the annex - list of the type of beer and its original wort content by degree Plato - in full and send them by post to your local main customs office.
- The main customs office will check the information. You will receive a notification with the result of your declaration.
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 place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.