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Apply for permission to handle energy products

The permit entitles you to handle energy products that have not yet been taxed.
Energy products are, for example, fuels and heating fuels such as heating oil, natural gas or coal.

The examination for the granting of a permit generally refers to your companies in the case of traders. However, it can also refer to your person, for example as a managing director, or to other tax-relevant persons in your company.
If you handle energy products under energy tax law, you need a permit.

Examples are listed below:

  • They produce energy products.
  • They store energy products.
  • They use energy products for purposes other than heating or fuels.
  • They use energy products as samples for testing purposes.
  • You ship energy products, for example on behalf of a company.
  • They receive energy products dispatched from a tax warehouse in another Member State or from a place of import in another Member State.
  • They run a coal plant or supply coal.
  • You use coal in your company, for example to make a product.
  • You use natural gas in your plant, for example to manufacture a product.
  • They operate commercial shipping and use the energy products
    • for the maintenance of watercraft.
    • for the manufacture of watercraft.
  • You use watercraft
    • for sea rescue.
    • as an authority for official purposes.
  • They operate commercial aviation and use energy products, such as heavy fuel oils, under certain conditions
    • as aviation fuel.
    • as an aviation turbine fuel.
    • for the maintenance of aircraft.
    • for the development and manufacture of aircraft.
  • You use aircraft
    • for air rescue.
    • as an authority for official purposes.

In all cases, you need a written permission from the main customs office responsible for you. Permission will be granted to you subject to revocation.
Before obtaining a permit, the main customs office generally checks whether certain requirements are met, for example with regard to tax reliability, accounting and the technical equipment in your company.

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

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