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Apply for permission to handle tobacco products

  • Steuern und Abgaben

If you manufacture, process, receive, or ship tobacco products or tobacco substitutes that have not yet been taxed, you need a permit.

  • Basic information

    This permit authorizes you, as a manufacturer or supplier, to

    • deal in tobacco products that have not yet been taxed or
    • to handle tobacco products or tobacco substitutes tax-free or with the tax suspended.

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

    • “Tax warehouse operator: You operate a tax warehouse for untaxed tobacco products or tobacco substitutes. A tax warehouse is a location authorized by the main customs office where you manufacture the goods under tax suspension 
      • manufacture,
      • process,
      • process, or
      • store the goods.”

    Please also note:

    • If you intend to store tobacco products or tobacco substitutes in a tax warehouse but not to manufacture them, you must be authorized to obtain tax stamps or may only release untaxed tobacco products or tobacco substitutes under a tax suspension procedure. You must purchase tax stamps from the Bielefeld Main Customs Office, affix the appropriate cancellation mark to them, and attach them to the packaging of tobacco products.
    • “Registered consignee”: You receive tobacco products bearing German tax stamps. The transport of the tobacco products takes place under suspension of the tobacco tax.
    • “Registered Consignor”: After importation, you ship goods for which tobacco tax is suspended from the place of import to authorized recipients in Germany or in other European Union countries, or to a tax warehouse.
    • “User”: You use tobacco products or tobacco substitutes outside a tax warehouse, for example,
      • for commercial purposes, except for smoking and for the manufacture of tobacco products.
      • for scientific purposes, such as experiments.

    In all cases, you need written permission from the main customs office with local jurisdiction over you. Permission is granted upon application. The competent main customs office may revoke the permission.

    You must submit the application using an officially prescribed form.

    Before granting permission, the tax authorities generally verify whether certain requirements are met, such as with regard to

    • tax compliance,
    • accounting practices, and
    • the technical equipment in 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.

    The locally competent main customs office may require you to provide a security deposit.

    Requirements

    • You are reliable for tax purposes.
    • If you are obliged to do so, you will keep proper accounts and prepare annual financial statements in good time.
    • If you receive or send tobacco products for which tobacco tax is suspended or if tax matters appear to be at risk, you may have to provide a security.

    You can find detailed information on the respective requirements for a permit on the customs website.

  • Procedure

    You can apply for the permit online through 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”: “Application for a License as a Tax Warehouse Operator for Tobacco Products and Tobacco Substitutes” (Form 1650),
      • “Registered Recipient”:
        • “Application for a Permit as a Registered Consignee (Permanent Permit)” (Form 2745),
        • “Application for a Permit as a Registered Consignee in an Individual Case” (Form 2728),
      • “Registered Consignor”: “Application for a Permit as a Registered Consignor” (Form 2736),
      • “Application for a Permit for Tax-Exempt Use” (Form 2740).
    • Fill out the selected form completely.
    • Submit the required documents electronically.
    • The Main Customs Office will review your application.
    • You can view the decision regarding the submitted form on the Customs Portal.

    Application by mail:

    • Download the appropriate form for the main application from the Customs website:
      • “Application for a License as a Tax Warehouse Operator for Tobacco Products and Tobacco Substitutes” (Form 1650)
      • “Application for a Permit as a Registered Consignee (Permanent Permit)” (Form 2745)
      • “Application for a Permit as a Registered Consignee in Individual Cases” (Form 2728)
      • “Application for a Permit as a Registered Consignor” (Form 2736)
      • “Application for a Permit for Tax-Exempt Use” (Form 2740)
    • Fill out the applicable form completely, print it, and sign it.
    • Gather the required documents and send everything by mail to your local main customs office.
    • The “General List of Goods” (Form 1684) must also be submitted to the Bielefeld Main Customs Office. Applies to:
      • Tax warehouse operators
      • Registered consignees
      • Registered consignors
    • The Main Customs Office will review your application. You will receive a notice granting or denying your request.

    More information

    Appeal

    • Appeal. For detailed information on how to file an appeal, please refer to the notice regarding your permit application.
    • Lawsuit before the Tax Court

  • Necessary Documents
    • To obtain authorization as a "tax warehouse operator":

      Application for a License to Operate a Tax Warehouse for Tobacco Products and Tobacco Substitutes (Form 1650)

      • Declaration of Operation for a Tax Warehouse for Tobacco Products (Form 1651)
      • For companies that are or are to be entered in the Commercial Register or the Cooperative Register: a current extract from the register
      • Site plans of the premises of the proposed tax warehouse, with explanatory notes
      • A list of tobacco products, categorized by type, that are manufactured, processed, stored, received, or shipped from the tax warehouse (Form 1684)
      • not required for tobacco substitutes
    • For permanent authorization as a "registered recipient":
      • For companies that are or are to be entered in the Commercial Register or the Cooperative Register: a current extract from the register
      • Site plan of the facility showing the requested receiving location within the facility, including the address
      • Description of the accounting procedures for the receipt and handling of the goods
      • A list of tobacco products classified by type (Form 1684)
    • For authorization as a "registered recipient" on a case-by-case basis:
      • a list of tobacco varieties by class (Form 1684)
    • To obtain authorization as a "registered shipper":
      • For companies that are or are to be entered in the Commercial Register or the Cooperative Register: a current extract from the register
      • Upon receipt of tobacco products from third countries or third territories: a list of the places of import
      • A record of the accounting for the shipment and whereabouts of the tobacco products
      • A list of tobacco products classified by type (Form 1684)
    • To obtain authorization as a "user":
      • For companies that are or are to be entered in the Commercial Register or the Cooperative Register: a current extract from the register
      • A floor plan of the facility showing the storage and handling locations for the tobacco products, including the addresses
      • A business declaration stating the exact purpose and manner of use (Form 2741)
    • Detailed information about the required documents can be found in the application forms. In some cases, your main customs office may request additional documents or waive certain requirements.

  • Online Services

    • Taxes on Luxury Goods - Permits
      Applications for excise tax permits for alcohol, alcopops, beer, coffee, sparkling wine, tobacco, wine, and intermediate products can be submitted here. In addition, tax returns and declarations, among other things, can be filed on a case-by-case basis, and notifications can be submitted.

  • Forms

  • Fees / Costs

    gebührenfrei

  • Deadlines & processing time

    What deadlines must be paid attention to?

    There are no deadlines. However, you must submit your application for a permit in a timely manner before your tax warehouse is first put into operation or before you begin operating as a registered consignor or registered consignee.

    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 working conditions. Since the timeframes vary widely in such cases, it is not possible to specify a standard processing time.

  • Legal Bases

  • More Information

This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct. 31.07.2026

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