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Apply for remission or refund of tobacco tax

You can apply for a remission or refund of tobacco tax if you have been deemed to be a

  • Tax warehouse holders take tobacco products into a tax warehouse or transport or export tobacco products to another Member State of the European Union under tax supervision.
  • commercial importer or registered consignee destroy or denature tobacco products which you have imported or received under tax supervision.

If the tobacco tax has already been paid through the use of tax stamps, i.e. the tax stamps are already affixed to the retail sales packages, the tax will only be waived or refunded if the tax stamps have been destroyed or invalidated under tax supervision and the contents of the packages are still complete.

The tax stamp debt may be waived or refunded if you

  • tax stamps that have not yet been devalued, i.e. no validation note has yet been printed on the tax stamps, returned to the Hauptzollamt Bielefeld or
  • have destroyed or invalidated devalued tax stamps under tax supervision and the tobacco tax has not yet arisen.

In these cases, you will have to pay fees.

The remission or refund will only be granted if you return tax stamps with a tax value of at least EUR 10.00 to the main customs office in Bielefeld or destroy or invalidate them under tax supervision.

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

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