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Apply for permits to handle untaxed coffee

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
You must apply for the permit in writing: 


  • Download the appropriate form for you from the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS):
    
 
    • Tax warehouse holders: form 1840 "Application - Tax warehouse holder 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)"
    • Agents of a mail order company: Form 2753 "Application - Agent of a mail order company (without energy products)" and Form 2754 "List of goods - Agent of a mail order company (without energy products)"
    • Manufacturers of goods containing coffee: Form 1844 "Application - tax-free purchase of coffee for the manufacture of coffee-containing goods" and Form 1845 "Assortment list - attachment to the application for a permit for the tax-free purchase of coffee for the manufacture of coffee-containing goods"
  • Complete the forms in full and send them by post to your main customs office.
  • The main customs office will check your application.
  • You will receive a permit or a rejection.

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

			
Legal bases