Apply for permission to handle beer products

If you handle taxed or untaxed beer products for commercial purposes, you need a permit to do so. This includes, among other things, manufacturing, processing, storing, shipping, or receiving such products.

Basic information
Before issuing a permit, the local main customs office with jurisdiction verifies whether certain requirements are met, for example with regard to:
- tax compliance,
- accounting, and
- the physical and technical facilities of your business.
The review may pertain to you personally—for example, as a managing director—or to other individuals in your business who are relevant for tax purposes.
Depending on the circumstances, you will need one of the following permits:
- for a tax warehouse: You operate a tax warehouse for untaxed beer. A tax warehouse is a location authorized by the main customs office where beer may be produced, handled, processed, stored, received, or shipped.
- as a “registered consignee,” either on a one-time basis or with a permanent permit: You receive beer from abroad for which the beer tax is suspended.
- As a “registered consignor”: You ship beer and beer products from the place of import for which beer tax is suspended.
- As a “certified consignee,” either on a one-time basis or with a permanent permit: You receive beer that has already been taxed in another Member State.
- As a “certified consignor”: You ship beer to another Member State that has been taxed within the German tax territory.
- As a “mail-order seller” based in another Member State: You wish to deliver beer that has been taxed in another Member State to a private individual within the German tax territory.
- As a “tax representative of a mail-order company” based in another Member State: You are resident in the tax territory and have been appointed as a tax representative by a mail-order company based in another Member State and tasked with handling the mail-order sale of beer within the German tax territory.
- For tax-exempt use: You use beer tax-exemptly for commercial purposes.
Requirements
You can generally only obtain a permit to handle untaxed beer products if you operate a business
Tax compliance is required for all permits. In addition, you must meet the following requirements:
For a license as a “tax warehouse operator”:
- to the extent that you are required to do so under the German Commercial Code or the German Fiscal Code:
  
  You maintain proper business records.
  You prepare annual financial statements in a timely manner.
  You may be required to post a security deposit.
- If the tax warehouse is to be used exclusively for storage:
  
  The annual inventory turnover is expected to exceed 5,000 hectoliters.
  The average annual storage period is more than 1.5 months.
To obtain authorization as a “registered consignee” for more than occasional receipt:
- provided that you are subject to the requirements of the German Commercial Code or the German Fiscal Code and are not a public-law entity:
  
  You maintain proper business records.
  You prepare annual financial statements in a timely manner.
- For authorization to receive goods under tax suspension: You must provide a security deposit equal to the tax that accrues over the course of one month.
For authorization as a “registered recipient for one-time receipt”:
- You must provide a security deposit based on the amount of tax due.
For authorization as a “registered shipper”:
- provided that you are subject to the requirements of the Commercial Code or the Tax Code and are not a public-law entity:
  
  You must maintain proper business records.
  You must prepare annual financial statements in a timely manner.
- For shipments to or through other Member States: You must provide a security deposit based on the amount of tax due.
For authorization as a “certified consignee” for more than occasional receipt:
- to the extent that you are required to do so under the Commercial Code or the Tax Code:
  
  You must maintain proper business records.
  You prepare annual financial statements in a timely manner.
- You provide security
For authorization as a “certified recipient” for receipt on a case-by-case basis:
- You must provide a security deposit based on the amount of tax due.
For authorization as a “certified sender”:
- to the extent that you are required to do so under the German Commercial Code or the German Fiscal Code:
  
  You must maintain proper business records.
  You prepare annual financial statements in a timely manner.
To obtain authorization as a “tax representative of a mail-order company”:
- To the extent that you are required to do so under the German Commercial Code or the German Fiscal Code:
  
  You maintain proper business records.
  You prepare annual financial statements in a timely manner.
- You must provide a security deposit based on the amount of tax due.
For authorization to use the beer tax-free:
- Your projected annual consumption exceeds 75 hectoliters of beer.
- In the following cases, you need a permit as a tax warehouse keeper or registered consignee:
  
  You receive goods from a tax warehouse in another EU member state or
  from the place of importation in another Member State under tax suspension.
Procedure
You must apply for the permit online via the Customs Portal or by mail:
Application via the Customs Portal:
- Go to the Customs Portal and log in.
  
  To use this service, you must first register on the Customs Portal.
  To access the service on the Customs Portal, you must authenticate using “ELSTER.” For more information, see the “Online Service” section.
- Select the service “Taxes on Luxury Goods – Permits.” The following forms are available there:
  
  Tax warehouse operator:
  
  Form 2000: – “Application for a New Permit as a Tax Warehouse Operator for Beer or Notification of a Change to a Permit”
  Form 2001 – Declaration of Operation for a Tax Warehouse for Beer
  “Registered Consignor”:
  
  Form 2736 – “Application for a Permit as a Registered Consignor or Notification of a Change”
  Form 2737 – List of Goods – Registered Consignor
  “User”:
  
  Form 2740: – “Application for a Permit for Tax-Exempt Use or Notification of a Change to a Permit”
  Form 2741: – “Attachment to the Application for Issuance or Amendment of a Permit for Tax-Exempt Use (Business Declaration)”
  “Registered Recipient” (Permanent Permit):
  
  Form 2745: – “Application for a Permit as a Registered Recipient (Permanent Permit) for Beer”
  Form 2746 – List of Goods for Registered Recipients
  “Registered Consignee” on a Case-by-Case Basis:
  
  Form 2728: – “Application for a Permit as a Registered Consignee on a Case-by-Case Basis”
  “Certified Consignee”
  
  Form 2758: – “Certified Consignee – Application for a Permit or Notification of a Tax Warehouse Operator/Registered Consignee”
  Form 2759 – List of Goods for Certified Consignees
  “Certified Consignor”:
  
  Form 2742: – “Certified Consignor – Application for a Permit or Notification of a Tax Warehouse Operator/Registered Consignor”
  Form 2743: List of Goods – “Certified Consignor”
  “Mail-order merchant”:
  
  Form 2761: “Application for a Mail-Order Dealer License or Notification of a Change to a License”
  Form 2762: Attachment to the Application for a Mail-Order Business License – List of Goods”
  Tax Representative of a Mail-Order Company:
  
  Form 2752: Mail-order seller’s notification regarding the appointment of a tax representative for the handling of mail-order sales of goods subject to excise tax from the
  customs and tax-free circulation of other Member States to private individuals
  
  Form 2753: Application for authorization as a tax representative of a mail-order company or notification of a change to an authorization, including a list of goods
  Form 2754: List of Goods for Representatives of a Mail-Order Company
- Please complete the selected form in full.
- Submit the required documents electronically.
- The Main Customs Office will review your application.
- You can view the decision (approval or denial) regarding the submitted form digitally on the Customs Portal.
Application by mail:
- Download the appropriate form from the Customs Administration’s website as a.
  
  “Tax Warehouse Operator”:
  
  Form 2000: “Application for a New Permit as a Tax Warehouse Operator for Beer or Notification of a Change to a Permit”
  Form 2001: Declaration of Operation for a Tax Warehouse for Beer
  “Registered Consignor”:
  
  Form 2736: “Application for a Permit as a Registered Consignor or Notification of a Change”
  Form 2737: List of Goods — Registered Consignor
  “User”:
  
  Form 2740: “Application for a Permit for Tax-Exempt Use or Notification of a Change to a Permit”
  Form 2741: “Attachment to the Application for Issuance or Amendment of a Tax-Exempt Use Permit (Business Declaration)”
  “Registered Recipient” (Permanent Permit):
  
  Form 2745: “Application for a Permit as a Registered Recipient (Permanent Permit) for Beer”
  Form 2746: List of Goods for Registered Recipients
  “Registered Consignee” on a Case-by-Case Basis:
  
  Form 2728: Application for a Permit as a Registered Consignee on a Case-by-Case Basis
  “Certified Consignee”
  
  Form 2758: “Certified Consignee—Application for a Permit or Notification of a Tax Warehouse Operator/Registered Consignee”
  Form 2759: List of Goods for Certified Consignees
  “Certified Consignor”:
  
  Form 2742: “Certified Consignor—Application for a Permit or Notification of a Tax Warehouse Operator/Registered Consignor”
  Form 2743: List of Goods – Certified Consignor
  “Mail-order merchant”:
  
  Form 2761: Application for a Mail-Order Merchant License or Notification of a Change to a License
  Form 2762: Schedule to the Application for a Mail-Order Business License – List of Goods
  “Tax Representative of a Mail-Order Company”:
  
  Form 2752: Mail-order seller’s notification regarding the appointment of a tax representative to handle mail-order sales of excise-taxable goods from other Member States that are in free circulation under customs and tax law to private individuals
  Form 2753: Application for a License as a Tax Representative of a Mail-Order Company or Notification of a Change to a License with List of Goods
  Form 2754: List of Goods for Mail-Order Business Representatives
- Please complete the respective form in full and attach any additional documents as needed. Each form includes instructions for completion and, where applicable, further information regarding the requested procedure.
- Send everything by mail to your local main customs office. The main customs office will review your application.
- You will receive a decision by mail in the form of an approval or a denial.
More information
Appeal
- Appeal. Detailed information on how to file an appeal can be found in the respective notice.
- Lawsuit before the Tax Court
Necessary Documents
- As a rule, you will need two copies of the following documents for the specific type of permit you are applying for:
  For registered companies: a current extract from the commercial or cooperative registry
  For unincorporated businesses: a current copy of the business registration
  For civil law partnerships: a current copy of the partnership agreement, if available
- In addition, you will need two copies of the following documents for your specific type of permit:
- To obtain authorization as a “tax warehouse operator”:
  Form 2000: Application for a New License as a Tax Warehouse Operator for Beer or Notification of a Change to a License
  Form 2001: Declaration of Operation for a Tax Warehouse
  Site plans of the premises of the proposed tax warehouse, specifying the addresses as well as the functions of the rooms, areas, and facilities
- To obtain “registered recipient” status:
  Form 2745: Application for a Registered Recipient Permit (Permanent Permit) for Beer
  Form 2746: List of Goods for “Registered Recipients”
  Site plan of the facility showing the requested receiving location within the facility, including the address
  Description of the record-keeping procedures regarding the receipt and disposition of the goods
- For authorization as a “registered recipient” on a case-by-case basis:
  Form 2728: Application for a “registered consignee” permit on a case-by-case basis
  A description of the record-keeping procedures regarding the receipt and disposition of the goods, and, if applicable, supporting documentation proving that you are authorized to apply reduced tax rates.
- To obtain authorization as a “registered shipper”:
  Form 2736: “Application for a ‘Registered Consignor’ Permit or Notification of a Change”
  Form 2737: List of Goods for “Registered Consignors”
  List of Import Locations upon Receipt of Excise-Taxable Goods from Third Countries or Third Territories
  Record of the dispatch and whereabouts of excise-taxable goods
- To obtain “certified recipient” status:
  Form 2758: “Application for a Permit or Notification by a Tax Warehouse Holder/Registered Consignee”
  Form 2759: List of Goods – “Certified Consignee” (excluding energy products)
  Site plans showing the respective requested receiving locations and specifying the addresses
  Description of the accounting records regarding the receipt and whereabouts of the goods
- To obtain certification as a “certified shipper”:
  Form 2742: “Application for a Permit or Notification by a Tax Warehouse Operator/‘Registered Consignor’”
  Form 2743: List of Goods – “Certified Consignor” (excluding energy products)
  List of the respective dispatch locations applied for, including addresses
  Description of the record-keeping regarding the shipment and whereabouts of excise-taxable goods in free circulation for tax purposes
- To obtain authorization as a “mail-order business” with its principal place of business in another Member State:
  Form 2761: “Application for a Mail-Order Business License or Notice of Change to a License”
  Form 2762: “Attachment to the Application for a Mail-Order Business License—List of Goods”
- To obtain authorization as a “tax representative for a mail-order company”:
  Form 2753: “Application for a License as a Tax Representative of a Mail-Order Company or Notice of Change to a License with a List of Goods”
  Form 2754: List of Goods for Agents of a Mail-Order Company.
  Form 2752: “Notification by the mail-order company regarding the appointment of a tax representative to handle mail-order transactions involving excise-taxable goods from other Member States that are in free circulation under customs and tax law and are sold to private individuals”
- To obtain authorization as a “user”:
  Form 2740: “Application for a Permit for Tax-Exempt Use or Notice of Change to a Permit”
  Form 2741: Business Declaration
  Site plans showing the proposed storage and use locations for the goods, including the addresses
  Description of the accounting system, for example, details of the accounting method
  if no official usage log is to be maintained, a description of the business records documenting the usage transactions
Online Services
- Taxes on Luxury Goods - Permits
Forms
- Forms Management System (FMS) of the Federal Finance Administration
Fees / Costs

gebührenfrei
In some cases, you may be required to post a security deposit, the amount of which depends on the amount of tax owed.
Deadlines & processing time

What deadlines must be paid attention to?
There is no deadline. However, you must submit the application for a permit well in advance of the first time you put your tax warehouse into operation or before you begin operating as a “registered consignor” or as a “tax representative of a mail-order company.”
How long does it take to process
The processing time depends on the specific circumstances of each individual case, particularly on the results of the review of the actual operating conditions. Since the timeframes vary greatly in such cases, it is not possible to specify a standard processing time.
Legal Bases
More Information

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 The official information in German is complete and correct. 03.07.2026

Apply for permission to handle beer products

Basic information

Requirements

Procedure

More information

Necessary Documents

Online Services

Forms

Fees / Costs

Deadlines & processing time

What deadlines must be paid attention to?

How long does it take to process

Legal Bases

More Information