You are here:

Apply for permits to handle untaxed coffee

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
You must apply for the permit in writing: 


  • Download the form that suits you via the website of the Customs Administration or the Form Management System (FMS) of the Federal Tax Administration:
    
 
    • Tax Warehouse Owner: Form 1840 "Application - Tax Warehouse Owner for Coffee" and Form 1841 "Business Declaration - Tax Warehouse for Coffee".
    • Registered consignors: Form 2736 "Application - Registered Consignor (excluding energy products)" and Form 2737 "List of Goods - Registered Consignor (excluding energy products)"
    • Mail order agent: Form 2753 "Application - Mail order agent (excluding energy products)" and Form 2754 "List of Goods - Mail order agent (excluding energy products)"
    • Manufacturers of goods containing coffee: Form 1844 "Application - Tax-Exempt Purchase of Coffee for the Manufacture of Coffee-Containing Merchandise" and Form 1845 "Assortment List - Attachment to Application for Permit to Purchase Coffee Tax-Exempt for the Manufacture of Coffee-Containing Merchandise."
  • Complete the forms in full and mail them to your main customs office.
  • The main customs office will review your application.
  • You will receive a permit or a refusal.

The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. If your business is operated from a location outside Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

			
Legal bases