Please enter a search term.

Please note:You can only obtain complete information if you indicate the place of residence, the place of business or the building project, depending on the procedure.

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 affix 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 designation of packages
    • the affixing of control characters
    • tearing open cigarettes, cigars or cigarillos
    • the preparation 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 recipients 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 be 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.

Process flow

You must apply for permission in writing:

  • Download the appropriate forms for the main application and any other required forms from the customs website.
  • Fill out the required forms completely, print them out and sign them. Compile the required documents and send everything by post to your responsible main customs office. 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.
  • For tax warehouse holders, registered consignees and registered consignors: The "Variety Register, General" (Form 1684) must also be submitted to the Main Customs Office in Bielefeld.
  • The Main Customs Office will examine your application.
  • You will receive a notice with permission or a rejection.


  • They are tax-reliable.
  • If you are obliged to do so, keep a proper book and prepare annual financial statements in good time.
  • If you receive or ship tobacco products for which tobacco tax is suspended, or if tax matters appear to be at risk, you may need to provide security.

Detailed information about the respective requirements for a permit can be found on the customs website.

Which documents are required?

The application for permission as a tax warehouse holder (Form 1650) must be accompanied 2 times in each case:

  • Declaration of operation for a tax warehouse for tobacco products with the description of the operations relating to the production, processing or storage of the tobacco products in the requested tax warehouse (Form 1651)
  • 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 list of varieties of tobacco products manufactured, processed, stored, received or sent from the tax warehouse in the tax warehouse, broken down by genre (Form 1684)

The application for permission as a registered recipient (Form 2745) must be accompanied 2 times in each case:

  • Site plan of the holding with the requested place of receipt in the holding with indication of the address
  • Presentation of the accounts of the receipt and whereabouts of the tobacco products
  • a list of varieties of tobacco products broken down by genera (Form 1684)

The application for permission as a registered recipient in individual cases (Form 2728) must be attached 2 times:

  • a list of varieties of tobacco products broken down by genera (Form 1684)

The application for authorisation as a registered consignor (Form 2736) must be accompanied 2 times in each case:

  • at the time of receipt of manufactured tobacco from third countries or territories: a list of the places of importation
  • Presentation of the accounts for the dispatch and whereabouts of the tobacco products
  • a list of varieties of tobacco products broken down by genera (Form 1684)

The application for tax-free use for commercial purposes (Form 2740) must be accompanied 2 times in each case:

  • Plan of the establishment in which the places of storage and use of the tobacco products are marked, indicating the addresses
  • a statement of operation on the exact purpose and manner of use (Form 2741)

Detailed information about the required documents can be found in the application forms. In individual cases, your main customs office may request further documents if they appear necessary to secure tax revenue or to carry out tax supervision, or waive certain requirements.

What are the fees?

There are no costs for the permit. If necessary, you must provide security.

What deadlines do I have to pay attention to?

You must submit the application for permission before the planned start of operation of a tax warehouse or the dispatch, receipt or use of the untaxed tobacco products.

Processing duration

Processing usually takes 8 to 12 weeks.


  • Objection.

Detailed information on how to file an objection can be found in your decision on the requested permission.

  • Action before the Finance Court


The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on


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.