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Apply for permits to handle untaxed coffee

  • Steuern und Abgaben

If you handle untaxed coffee or use it to produce coffee-containing goods and wish to import it from another EU country on more than just an occasional basis, you generally need a permit to do so.

  • Basic information

    The purchase and sale of certain luxury goods are generally subject to tax. This includes coffee. You therefore need a permit to handle untaxed coffee.

    This permit authorizes you to

    • store untaxed coffee or
    • to use it to manufacture goods.

    Before granting a permit, the tax authorities will verify whether your business meets certain requirements, such as

    • tax compliance,
    • accounting, and
    • technical facilities.

    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.

    Depending on the circumstances, you will need one of the following licenses:

    • Tax warehouse operator: You operate a tax warehouse for untaxed goods. A tax warehouse is a location authorized by the main customs office where coffee may be produced, handled, processed, stored, received, or shipped.
    • Mail-order company
    • Tax representative of a mail-order company
    • Registered Consignor: You ship coffee under tax suspension from the place of import.
    • Permit to manufacture coffee-containing goods: You receive duty-free coffee that you use to manufacture coffee-containing goods.
    • Recipient (permanent authorization) of coffee or coffee-containing goods: You receive coffee from the free circulation of other Member States.

    Requirements

    • You are tax-compliant.
    • To the extent that you are required to do so under the German Commercial Code or the German Fiscal Code:
    • to maintain proper business records and
    • prepare annual financial statements in a timely manner.

    Please refer to the respective application form for any specific additional requirements.

  • Procedure

    You must apply for the permit online via the customs portal or by mail:

    Apply for a permit online:

    • 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:
        • Form 1840 “Application for a License as a Tax Warehouse Operator for Coffee or Notice of Change to a License” and
        • Form 1841 “Application for a License as a Tax Warehouse Operator for Coffee or to Amend a License”
      • Registered shippers:
        • Form 2736 “Application for a Permit as a Registered Shipper or Notification of a Change” and
        • Form 2737 “List of Goods—Registered Shipper (Excluding Energy Products)”
      • Mail-order businesses:
        • Form 2761 “Application for a Mail-Order Seller Permit or Notification of a Change to a Permit—Form Footer” and
        • Form 2762 “Attachment to the Application for a Mail-Order Business License—List of Goods”
      • Tax representative of a mail-order company:
        • Form 2753 “Application for a License as a Tax Representative for a Mail-Order Company or Notification of a Change to a License”
      • More than occasional purchases for commercial purposes:
        • Form 1831 “Application for a Permit as a Purchaser (Permanent Permit) or Notice of Change to a Permit” and
        • Form 1832 “Attachment to the Application for a Permit as a Purchaser for Commercial Purposes for Coffee and/or (Permanent Permit) or Coffee-Containing Goods”
      • Manufacturers of coffee-containing goods:
        • Form 1844 “Application for a Permit for the Tax-Exempt Purchase of Coffee for the Production of Coffee-Containing Goods or Notification of a Change to a Permit” and
        • Form 1845 “Attachment to the Application (Form 1844) for a Permit for the Tax-Exempt Purchase of Coffee for the Production of Coffee-Containing Goods”
    • Please fill out the selected form in its entirety.
    • Submit the required documents electronically.
    • The Main Customs Office will review your application.
    • On the Customs Portal, you can view the decision (approval or denial) regarding the submitted form digitally.

    Procedure by mail:

    • Download the appropriate form from the Customs Administration’s website:
      • Tax warehouse operator:
        • Form 1840 “Application for a License as a Tax Warehouse Operator for Coffee or Notification of a Change to a License” and
        • Form 1841 “Application for a License as a Tax Warehouse Operator for Coffee or to Amend a License”
      • Registered Consignor:
        • Form 2736 “Application—Registered Consignor (excluding energy products)” and
        • Form 2737 “List of Goods—Registered Consignor (Excluding Energy Products)”
      • Mail-order businesses:
        • Form 2761 “Application for a Mail-Order Business License or Notice of Change to a License—Form Footer” and
        • Form 2762 “Attachment to the Application for a Mail-Order Business License – List of Goods”
      • Tax representative of a mail-order company:
        • Form 2753 “Application for a License as a Tax Representative for a Mail-Order Company or Notification of a Change to a License with List of Goods”
      • Not merely occasional purchases for commercial purposes:
        • Form 1831 “Application for a Permit as a Purchaser (Permanent Permit) or Notification of a Change to a Permit” and
        • Form 1832 “Attachment to the Application for a Permit as a Purchaser for Commercial Purposes for Coffee and/or Coffee-Containing Goods—List of Goods—”
      • Manufacturers of coffee-containing goods:
        • Form 1844 “Application for a Permit for the Tax-Exempt Purchase of Coffee for the Production of Coffee-Containing Goods or Notification of a Change to a Permit” and
        • Form 1845 “Attachment to the Application (Form 1844) for a Permit to Purchase Coffee Tax-Free for the Production of Coffee-Containing Goods”
    • Fill out the respective form completely and attach any additional documents as needed. Each form includes instructions for completion and, where applicable, further information regarding the procedure being requested.
    • Send everything by mail to your local main customs office. The main customs office will review your application.
    • You will receive a decision by mail in the form of an approval or a denial.

    More information

    Appeal

    • Appeal. Detailed information on how to file an appeal can be found in the respective notice.
    • Lawsuit before the Tax Court

  • Necessary Documents
    • For tax warehouse permit in duplicate:
      • For registered companies: a current extract from the commercial, partnership, cooperative, or association registry
      • For unincorporated businesses: a current copy of the business registration
      • For civil law partnerships (GbR): a current copy of the partnership agreement,
      • site plans of the premises of the proposed tax warehouse, specifying the addresses as well as the functions of the rooms, areas, and facilities
      • an operational statement describing the operational processes related to the manufacture, treatment, or processing, and storage within the proposed tax warehouse
      • Form 1840 “Application for a License as a Tax Warehouse Operator for Coffee or Notice of Change to a License”
      • Form 1841 “Application for a License as a Tax Warehouse Operator for Coffee or to Amend a License”
    • To obtain a mail-order business license:
      • Form 2761 "Application for a Mail-Order Business License or Notice of Change to a License—Form Footer"
      • Form 2762 “Attachment to the Application for a Mail-Order Business License—List of Goods”
    • To obtain authorization as a tax representative for a mail-order company:
      • For registered companies: a current extract from the commercial, partnership, cooperative, or association registry
      • For unincorporated businesses: a current copy of the business registration
      • For GbRs: a current copy of the partnership agreement
      • Form 2753 “Application for a License to Act as a Tax Representative for a Mail-Order Company or Notice of Change to a License” with a list of goods (Form 2754)
      • At the request of the competent main customs office, the applicant must provide additional information if such information appears necessary to secure tax revenue or for tax supervision.
    • For the authorization as a registered shipper, in duplicate:
      • For registered companies: a current extract from the commercial, partnership, cooperative, or association registry
      • For unincorporated businesses: a current copy of the business registration
      • For GbRs: a current copy of the partnership agreement, if available
      • A list of the points of entry for excise-taxable goods arriving from third countries or third territories
      • A description of the accounting records regarding the shipment and whereabouts of the excise-taxable goods
      • Form 2736 “Application for a Permit as a Registered Consignor or Notification of a Change”
      • Form 2737 “List of Goods — Registered Consignor (excluding energy products)”
    • To obtain permission to purchase coffee or coffee-containing products for commercial purposes on a regular basis:
      • a record of the accounting for the receipt and disposition of the goods
      • Form 1831 “Application for a License as a Purchaser (Permanent License) or Notice of Change to a License”
      • Form 1832 “Appendix to the Application for a Permit as a Recipient for Commercial Purposes for Coffee and/or Coffee-Containing Goods—List of Goods—”

  • Online Services

  • 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, mail-order seller, tax representative of a mail-order seller, or permanent recipient.

    How long does it take to process

    1 week bis 3 days Processing typically takes 1 to 3 weeks. It depends on the specific circumstances of each individual case, particularly on the results of the review of the actual operating conditions.

  • 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. 07.07.2026

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