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Transport coffee tax-free

If you transport coffee without the products already being subject to the coffee tax, this is referred to as "transport under tax suspension". The tax is suspended as long as the products are in transit to their final destination. The tax is then levied at the place of destination. In certain cases, the products may be used tax-free after transport.

Carriage is possible under tax suspension

  • within the German tax territory from a tax warehouse
    • to another tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, processed, stored, received or dispatched.
    • to a person who is authorised to produce goods containing coffee with the products.
    • to beneficiaries. Beneficiaries are, for example, foreign armies, diplomatic missions and consular missions.
  • within the German tax territory by registered consignors, for example after direct import from a country outside the European internal market, i.e. a third country
    • in a tax warehouse.
    • to a person who is authorised to produce goods containing coffee with the products.
    • to beneficiaries.
  • from another EU Member State
    • in a tax warehouse.
    • to a person with permission to purchase coffee tax-free for the production of goods containing coffee.
  • to recipients in another EU Member State
    • from a German tax warehouse.
    • from a registered consignor, for example, after direct import from a third country.
  • to a third country
    • from a German tax warehouse.
    • by a registered consignor in Germany.  
    • The coffee can be exported either directly or via the territory of other EU Member States.

For tax control, you must notify the customs authorities in writing or provide easily verifiable proof of the coffee if you transport the coffee under tax suspension. If irregularities occur during transport, the tax suspension ends and the products must be taxed.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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