Apply for permits to handle untaxed coffee

The permit entitles you to handle coffee that has not yet been taxed, for example, to store it or produce goods with it. Before granting a permit, the tax authorities generally check whether certain requirements have been met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.
The check may relate to you personally, for example as a managing director or manager, or to other persons in your business who are relevant for tax purposes.
Depending on the constellation, you will need one of the following permits:

• Permit as a tax warehouse holder: you operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where coffee may be manufactured, processed, stored, received or shipped.
• Permit as an agent of a mail order company
• Permit as a "registered consignor": you ship coffee tax-free from the place of importation.
• Permit to manufacture goods containing coffee: You receive tax-exempt coffee with which you manufacture coffee-containing goods.

Requirements

If you have a permit to handle coffee, you must

• keep proper commercial books
• and prepare financial statements in a timely manner.

What documents do I need?

• For tax warehouse permit in duplicate:
  
  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration form
  • in the case of civil law companies: a current copy of the articles of association, if available
  • site plans of the premises of the tax warehouse applied for, indicating the addresses as well as the functions of the rooms, areas and equipment
  • a declaration of operation describing the operations related to the production, processing and storage in the tax warehouse applied for
• For permission as an agent of a mail order company in duplicate:
  
  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration form
  • in the case of civil law companies: a current copy of the articles of association.
  • At the request of the competent main customs office, the applicant must provide further information if this appears necessary to secure tax revenue or for tax supervision.
• For permission as a "registered consignor" in duplicate:
  
  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration form
  • in the case of civil law companies: a current copy of the articles of association, if any
  • a statement showing the places of importation upon receipt of the excisable goods from third countries or third territories
  • a statement of the accounting records of the shipment and whereabouts of the excisable goods