Apply for permission to handle energy products

The application for permission is generally informal and in writing, except for use by air carriers. Please always provide the following information and attach the required documents:

• Name, address and legal form of the applicant
• Tax number of the applicant at the responsible tax office
• Type of energy product according to the designation in the law as well as the purpose of use
• Statement on whether similar taxed energy products are traded, stored or used

As an air carrier:

• Download the appropriate form from the Customs Administration website:
  
  • Application for Permission to Use Tax-Exempt Energy Products for Aviation (Form 1160).
  • Application for a one-time permit for tax-exempt use of energy products for aviation (Form 1161).
• Complete the form and attach the required documentation.
• Submit the documents by mail to your local principal customs office.
• The main customs office will check your documents.
• You will receive a decision with the permission and a permit or a refusal.

The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are domiciled. If your business is operated from a location outside Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

More information

Examples are listed below:

• You manufacture energy products.
• You store energy products.
• You use energy products for purposes other than as heating or fuel.
• You use energy products as samples for testing purposes.
• You ship energy products, for example on behalf of a company.
• You receive energy products that have been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State.
• You operate a coal business or supply coal.
• You use coal in your business, for example to manufacture a product.
• You use natural gas in your business, for example to manufacture a product.
• You operate commercial shipping and use the energy products
  
  • for the maintenance of watercraft.
  • for the manufacture of watercraft.
• You use watercraft
  
  • for sea rescue.
  • as an authority for official purposes.
• You operate commercial aviation and use energy products, for example heavy fuel oils, under certain conditions
  
  • as aviation fuel.
  • as aviation turbine fuel.
  • for the maintenance of aircraft.
  • for the development and manufacture of aircraft.
• You use aircraft
  
  • for air rescue.
  • as an authority for official purposes.

In all cases, you require written permission from the main customs office responsible for you. Permission is granted subject to revocation.
Before granting permission, the main customs office generally checks whether certain requirements are met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.

• Forms Management System (FMS) of the Federal Finance Administration
  

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What deadlines must be paid attention to?

You must apply for the permit before you handle energy products.

How long does it take to process

1 week bis 8 weeks

• § 12 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 16 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• §§ 21 bis 22 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 42 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 65 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 72 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 83 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 52 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
• § 52 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV) in Verbindung mit §§ 25 und 27 Energiesteuergesetz (EnergieStG)