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Applying for permission to handle tobacco products

If you belong to one of the following groups of people according to excise tax law, you need a permit to handle the untaxed tobacco products:

"Tax warehouse holders": You operate a tax warehouse for untaxed tobacco products. A tax warehouse is a place approved by the main customs office where the tobacco products may be manufactured, processed, processed or stored under tax suspension. Please also note: If you only want to store tobacco products in the tax warehouse, but do not want to manufacture them, you must be entitled to receive tax stamps or only hand over untaxed tobacco products. You must purchase tax stamps from the main customs office in Bielefeld, provide them with a corresponding validation note and attach them to the packaging of tobacco products.

  • In the tax warehouse, the following is not considered to be production:
    • the packaging of tobacco products
    • the labeling of packages
    • the attachment of control characters
    • tearing open cigarettes, cigars or cigarillos
    • the equipping of cigars or cigarillos by pressing, sorting, powdering, bering, beating and the like
    • the mixing, flavouring and pressing of smoking tobacco
  • In the so-called "tax suspension procedure", you can send and receive tobacco products unencumbered for tax purposes under certain conditions.

"registered recipient": You receive tobacco products with German tax stamps. The transport of manufactured tobacco is subject to suspension of tobacco tax. Consignor is a tax warehousekeeper or a registered consignor in another Member State.

"registered consignor": After an import, you send tobacco products for which tobacco tax is suspended from the place of import to beneficiaries in Germany or in other countries of the European Union (for example, to a tax warehouse).

"User": You use tobacco products tax-free outside the tax warehouse, for example

  • for commercial purposes, except for smoking and the manufacture of tobacco products.
  • for scientific purposes, for example for experiments.

Note: In principle, carriage is only considered to have been carried out under tax suspension if it is carried out with the electronic administrative document (e-VD) in the IT procedure EMCS (Excise Movement and Control System).

You need a written permission from the main customs office responsible for you. Permission will be granted to you on request (officially prescribed form) subject to revocation.

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.

The Main Customs Office may require you to provide a guarantee.

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

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