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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.

Process flow

You must apply for permission in writing:

  • Download the right form for you from the website of the Customs Administration or the Form Management System (FMS) of the Federal Finance Administration:
    • Tax Warehouse Holder: Form 1840 "Application - Tax Warehouse Holder for Coffee" and Form 1841 "Operating Declaration - Tax Warehouse for Coffee"
    • Registered consignors: Form 2736 "Application – registered consignor (excluding energy products)" and Form 2737 "List of goods - registered consignor (excluding energy products)"
    • Agent of a mail order company: Form 2753 "Application – Agent of a mail order company (excluding energy products)" and Form 2754 "List of goods – Agent of a mail order company (excluding energy products)"
    • Manufacturers of coffee-containing goods: Form 1844 "Application – Tax-free purchase of coffee for the production of coffee-containing goods" and Form 1845 "Assortment list – Annex to the application for a permit for the tax-free purchase of coffee for the production of coffee-containing goods"
  • Fill out the forms completely and send them by post to your main customs office.
  • The Main Customs Office will examine your application.
  • You will receive permission or a rejection.

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.

Requirements

If you have a permit to handle coffee, you must

  • keep proper commercial books
  • and prepare annual financial statements in good time.

Which documents are required?

For the permit as a tax warehouse holder in double version:

  • for registered companies: a current extract from the register of trade, partnerships, cooperatives or associations
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • Site plans of the premises of the requested tax warehouse with indication of the addresses and the functions of the rooms, areas and facilities
  • a declaration of operation with the description of the operations relating to the production, treatment or processing and storage in the requested tax warehouse

For permission as an agent of a mail order company in duplicate:

  • for registered companies: a current extract from the register of trade, partnerships, cooperatives or associations
  • for unregistered companies: a current copy of the business registration
  • in the case of civil law companies: a current copy of the articles of association
  • At the request of the competent main customs office, the applicant must provide further information if it appears necessary to secure tax revenue or for tax supervision.

For permission as a "registered consignor" in duplicate:

  • for registered companies: a current extract from the register of trade, partnerships, cooperatives or associations
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • a list of the places of importation at the time of receipt of excise goods from third countries or territories
  • a presentation of the accounts relating to the dispatch and whereabouts of the excise goods

For the reception permit for the production of goods containing coffee:

  • for registered companies: an up-to-date extract from the register of trade, partnerships, cooperatives or associations
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • a map of the production site of the coffee-containing goods in the establishment with an address
  • a list of products
  • a presentation of the operational records of:
    • the reference quantity (tax-free coffee),
    • the amount used (the coffee used for production) and
    • the compensatory quantity (goods containing coffee with the corresponding amount of coffee)

What are the fees?

There are no costs for the granting of permits.
Where appropriate, a guarantee may be required.

What deadlines do I have to pay attention to?

There are no deadlines.

Processing duration

The processing of your application usually takes 3 weeks.

Appeal

  • Objection. Detailed information on how to file an objection can be found in your permission or rejection.
  • Action before the Finance Court

Author

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

11.01.2021

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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.