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Apply for permits to handle untaxed coffee

The permit entitles you to handle coffee that has not yet been taxed, for example to store it or to produce goods with it. Before obtaining a permit, the tax authorities generally check whether certain requirements are met, for example with regard to tax reliability, accounting and technical equipment in 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 as a tax warehouse holder: You operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where coffee may be produced, processed, processed, stored, received or shipped.
  • Permission as an agent of a mail order company
  • Permission as a "registered consignor": You send coffee tax-free from the place of importation.
  • Permission to produce coffee-containing goods: You receive tax-free coffee with which you produce goods containing coffee.

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

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