For Citizens - Service Finder
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.
If you transport coffee in the German tax jurisdiction:
- Go to the website of the Customs Administration in the "Service" section on the subpage "Forms and leaflets".
- The search will take you to Form 2750 "Accompanying document (excluding energy products)".
- Fill out the form and print a total of 4 copies.
- Are you a tax warehouse owner? Then take Copy 1 to your storage records.
- Are you a registered consignor? Then present copy 1 to the main customs office responsible for the place of importation.
- All other copies must be carried during transport.
- Hand over copies 2, 3 and 4 to the recipient upon arrival at the destination.
- Copy 2 is intended for the recipient.
- On copies 3 and 4, the consignee confirms receipt of the goods and then transmits the documents to the competent main customs office.
- The main customs office checks the papers. It retains one copy and returns copy 4 to the recipient.
- The consignee must now send copy 4 back to the consignor or, in the case of dispatch from the place of import, to the main customs office responsible there.
- If you deliver to beneficiaries within the tax jurisdiction, you will also need to complete an exemption certificate.
If you are transporting coffee from or to other EU Member States:
- Are you a tax warehouse owner and receive coffee? Then you have to enter this in your warehouse book.
- Are you a tax warehouse holder or registered consignor and are you shipping coffee to another EU Member State? Then you need to deliver the coffee immediately and make records.
- You are a tax warehouse holder or registered consignor and send the coffee to another EU member state via a recipient who is initially still in the German tax territory? Then the consignee must immediately transport the products to the other EU Member State. You must be able to show the records.
- At the request of the main customs office, you must demonstrate the coffee.
If you export coffee to a third country:
- You are a tax warehouse owner, registered consignor or you want to export coffee to a third country? Then you must export the products immediately. When sending, you must provide proof of a receipt.
The main customs office is responsible, from whose district you operate your business or, if you do not operate a company in whose district you are resident. If your company is operated from a place outside Germany or if you do not have a place of residence in Germany, the main customs office is locally responsible, in whose district you make your first tax appearance.
- You can transport coffee under certain conditions under tax suspension if you have a tax warehouse or are a registered consignor. For both you need an approval by the main customs office.
- You must notify the customs administration of any transport of coffee within the German tax territory or provide proof of transport to and from other EU Member States and third countries. For this, you need to make regular recordings.
You must keep records of the carriage of the coffee in the following cases:
- Are you a tax warehouse holder or registered consignor and are you shipping coffee to another EU Member State? You must note the following and present it to the Main Customs Office on request:
- the name and address of the consignee, as well as his VAT identification number,
- the type of coffee,
- the amount of coffee,
- the place and day of delivery,
- the agreed remuneration and the date of collection,
- transport or dispatch to another Member State, and
- the place of destination in the other Member State
- You are a tax warehouse holder or registered consignor and send the coffee to another EU member state via a recipient who is initially still in the German tax territory? Upon request, you must also present the following to the Main Customs Office:
- an acknowledgement of receipt from the recipient or his representative
- an insurance of the consignee or his representative to transport the coffee to another Member State
- You are a tax warehouse owner, registered consignor and you want to export coffee to a third country? You must prove this sending with a document that contains the following information:
- the name and address of the undertaking,
- the type of coffee,
- the quantity of coffee exported,
- the place and date of export, and
- a confirmation of exit from the customs office of exit or an exit note from the main customs office supervising the export that the coffee has left the excise duty territory of the European Community.
There are no costs for receiving the report.
If tax matters appear to be at risk, you may have to provide security for transport to the main customs office.
When transporting coffee
within the German tax territory:
- Submission of the certificate: immediately
to another EU Member State:
- Delivery of products: immediate
- Recording of departure and keeping evidence ready: without delay
from another EU Member State:
- Noting the receipt and keeping the evidence ready: immediately
to a third country:
- Recording of departure and keeping evidence ready: without delay
Forms: yes
Online procedure: no
Written form required: yes
personal appearance necessary: no
The text was automatically translated based on the German content.
Federal Ministry of Finance
Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)