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Apply for a refund, remission or reimbursement of alcohol tax

A relief from the alcohol tax is possible if the alcohol products have been demonstrably taxed, but are later used for a purpose that justifies a relief. Relief is possible in the following cases:

  • They transport the products commercially to other European Member States where they are taxed in accordance with the rules in force there.
  • They take the products into a 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. Example: You take goods back into your company because they have been rejected by a recipient due to defects.

Tax relief can mean:

  • The tax that has already been incurred but has not yet been paid will be waived. You can only submit the corresponding application if you are also liable for tax on the goods in question.
  • The tax already paid will be refunded to you. You can also only submit this application if you are also liable for tax on the goods in question.
  • You are not the person liable for payment of the tax who has already paid the tax, but another person liable for the tax has paid the tax on the goods. Upon request, you will be reimbursed for the tax.

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

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