Apply for permission to handle tobacco products

If you belong to one of the following groups of people under excise law, you need a permit to handle the untaxed tobacco products:

• Tax warehouse keeper
• registered consignee
• registered consignor
• user

For further information on the definition of "tax warehouse keeper", "registered consignee", "registered consignor" and "user", please refer to "Further information".

Note: In principle, transports are only considered to be carried out under tax suspension if they are 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 upon application (officially prescribed form) subject to revocation.

Before granting permission, the tax authorities generally check whether certain requirements have been met, for example with regard to tax reliability, accounting and the technical equipment in your business. The check may relate to you personally, for example as managing director, or to other persons in your business who are relevant for tax purposes.

The main customs office may require you to provide security.

Requirements

• You are fiscally reliable.
• To the extent you are required to do so, you keep proper records and prepare financial statements in a timely manner.
• If you receive or ship tobacco products for which tobacco tax is suspended, or if tax matters appear to be at risk, you may be required to provide security.

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

What documents do I need?

• The application for permission to act as a tax warehouse keeper (Form 1650) must be accompanied by 2 copies of each:
  
  • Declaration of operation of a tax warehouse for tobacco products with the description of the operations related to the production, processing and storage of tobacco products in the tax warehouse applied for (Form 1651)
  • Site plans of the premises of the tax warehouse applied for, indicating the addresses as well as the functions of the rooms, areas and facilities
  • A list by class of the tobacco products manufactured, processed, stored, received, or shipped from the tax warehouse (Form 1684)
• The Application for Permission as a Registered Recipient (Form 2745) must be accompanied by 2 copies of each:
  
  • Site plan of the enterprise with the requested place of reception in the enterprise with indication of the address
  • a record of the receipt and whereabouts of the tobacco products
  • a list of tobacco products by type (Form 1684)
• The Application for Permission to be a Registered Recipient on a Case-by-Case Basis (Form 2728) must be accompanied by 2 copies:
  
  • a list of tobacco varieties by class (Form 1684)
• The application for permission as a registered consignor (Form 2736) must be accompanied by 2 copies of each:
  
  • on receipt of tobacco products from third countries or third territories: a list showing the places of importation
  • a statement of the accounts of the dispatch and whereabouts of the tobacco products
  • a list of tobacco varieties by class (Form 1684)
• The application for tax-exempt use for business purposes (Form 2740) must be accompanied by 2 copies of each:
  
  • a plan of the establishment showing the places where the tobacco products are stored and used, with addresses
  • an establishment declaration of the exact purpose and manner of use (Form 2741)
• You will find detailed information on the documents required in each case in the application forms. In individual cases, your main customs office may request further documents if these are necessary to secure tax revenue or to carry out tax supervision.