Apply for permission to handle beer products
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Steuern und Abgaben
Procedure
You must apply for the permit in writing:
- Download the appropriate form from the website of the Directorate General of Customs:
- "Application - Tax warehouse keeper for beer" (Form 2000)
- "Application - registered consignor" (form 2736)
- "Application - registered user" (form 2740)
- "Application - registered consignee, permanent permit" (Form 2745)
- "Application - registered consignee in individual cases" (Form 2728)
- "Application - authorized representative of a mail order company" (Form 2753)
- Complete the forms in full and send them by post to your local main customs office.
- The main customs office will check your application.
- You will receive notification in the form of a permit or a rejection.
The main customs office from whose district you operate your company is responsible or, if you do not operate a company, in whose district you have your place of residence. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.
Legal bases
- § 5 Absatz 1 Biersteuergesetz (BierStG)
- § 6 Absatz 2 Biersteuergesetz (BierStG)
- § 7 Absatz 2 Biersteuergesetz (BierStG)
- § 21 Absatz 4 Biersteuergesetz (BierStG)
- § 23a Absatz 1 Biersteuergesetz (BierStG)
- §§ 4 bis 9 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- § 11 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- §§ 13 bis 14 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- § 37 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- §§ 39 bis 39d Verordnung zur Durchführung des Biersteuergesetzes (BierStV)