Apply for permits to handle alcopops
If you handle alcopops that are not taxed, you will need a permit in many cases. This is the case when producing, handling, processing, storing, receiving or sending alcopops.
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Basic information
This permit authorizes you to handle untaxed alcopops under certain conditions, for example, as a manufacturer, importer, or business operator.
If you belong to one of the following groups of people, you need a permit to handle untaxed goods:
- "Tax warehouse operator": You operate a tax warehouse for untaxed alcopops. A tax warehouse is a location authorized by the Main Customs Office where alcopops may be manufactured, processed, stored, received, or shipped under tax suspension.
- "Registered Consignees": You receive alcopops from abroad for which the alcopop tax is suspended. You can apply for this authorization on a case-by-case basis or as a permanent authorization.
- "Registered Shippers": You ship goods for which the alcopop tax is suspended to other countries in the European Union.
In all cases, you need written authorization from the main customs office responsible for you. The authorization is granted subject to revocation.
Before granting a permit, the customs administration generally verifies whether certain requirements are met, such as those regarding tax compliance, record-keeping, and the technical facilities at your business.
If, as a tax warehouse operator, you use untaxed alcohol to produce alcopops, you also need a permit for a tax warehouse for alcoholic products (alcohol and alcohol-containing goods). In these cases, this is referred to as a “combined warehouse permit.” If you do not have this permit, you are only authorized to produce alcopops from alcohol on which tax has already been paid.
Requirements
- You are reliable for tax purposes.
- If you are obliged to do so, you keep proper accounts and prepare annual financial statements on time.
- If you receive or dispatch goods for which the alcopop tax is suspended or if tax matters appear to be at risk, you may be required to provide security.
You can find detailed information on the respective requirements for a permit on the Customs Administration website.
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Procedure
All permits must be requested in writing in advance from the responsible main customs office.
- Download the appropriate form for the main application from the Customs Administration’s website:
- "Application for a Permit as a Tax Warehouse Operator for Alcoholic Beverages or Alcopops" (Form 1240)
- "Application – Registered Consignee, Permanent Permit" (Form 2745)
- "Application – Registered Consignee in Individual Cases" (Form 2728)
- Fill out the forms completely, gather the required supporting documents, and mail them to your main customs office.
- The main customs office will review your application.
- You will receive a notice granting or denying the authorization.
More information
Appeal
- Appeal. Detailed information on how to file an appeal can be found in your notice regarding the requested permit.
- Lawsuit before the Tax Court
- Download the appropriate form for the main application from the Customs Administration’s website:
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Necessary Documents
- For the "Permission as tax warehouse keeper" additionally 2-fold in each case:
- Form 1241 "Business Declaration - Tax Warehouse for Alcohol Products (Alcohol/Alcohol Containing Goods) or Alcopops"
- List of rooms and operating facilities or equipment used for alcohol production and purification (Forms 1204 and 1205)
- Site plans of the tax warehouse premises with explanatory notes
- For the permanent permit as "registered recipient" additionally 2-fold in each case:
- List of goods (Form 2746)
- a site plan of the establishment showing the requested place of receipt in the establishment with the address
- an account of the receipt and whereabouts of the goods
- if applicable, documents proving that you are allowed to apply reduced tax rates
- You do not need to submit any additional documentation for a one-time "registered recipient" permit.
- For the "Authorization as a Registered Shipper," submit two copies of each of the following:
- Form 2737 "List of Goods – Registered Consignor (Excluding Energy Products)"
- A list of the places of import
- a description of the record-keeping regarding the shipment and whereabouts of the goods
- Detailed information on the documents required in each case can be found in the forms. In individual cases, your main customs office may request additional documents or waive certain requirements.
- For the "Permission as tax warehouse keeper" additionally 2-fold in each case:
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Fees / Costs
gebührenfrei
A security deposit may be required. -
Deadlines & processing time
What deadlines must be paid attention to?
You must apply for a permit in good time before your tax warehouse is put into operation for the first time or before you start 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, in particular on the result of the examination of the actual operating conditions. Since the time spans vary greatly here, no uniform processing time can be specified.
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. 30.06.2026