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For Citizens - Service Finder

Enter your place of residence or the place where you would like to contact the administration or use the location determination.

Apply for permission to handle beer products

The permit entitles you to handle beer that has not yet been taxed, for example as a manufacturer or importer from countries of the European Union (EU).

Before issuing a permit, the tax authorities generally check whether certain requirements are met, for example with regard to

  • tax reliability,
  • the bookkeeping and
  • the spatial and technical equipment of your company.

The audit may relate to you – for example, as a managing director – or to other tax-relevant persons in your company.

Depending on the constellation, you will need one of the following permits:

  • Permission for a tax warehouse: You operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where the beer may be produced, processed, processed, stored, received or shipped.
  • Permission as a "registered consignor": You send goods from the place of import for which the beer tax is suspended.
  • Permission for tax-free use: You use beer tax-free for commercial purposes.
  • Permission as a "registered recipient", once or as a permanent permit: you receive beer from abroad for which the beer tax is suspended.
  • Permission as an agent of a mail order company

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

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