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Erlass oder Erstattung der Tabaksteuer beantragen
Under certain conditions, the Main Customs Office may waive or refund the tobacco tax or the tax stamp liability, for example, if you destroy tobacco products or tobacco substitutes, or if you do not use the tax stamps.
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Basic information
You may file an application for a waiver or refund of the tobacco tax if, as a
- a tax warehouse keeper, you place tobacco products or tobacco substitutes into a tax warehouse, or transport them to another Member State of the European Union under tax supervision, or export them under tax supervision.
- a commercial importer of tobacco products or tobacco substitutes, or a registered consignee of tobacco products that you have imported or received, and you destroy or denature them under tax supervision.
If the tobacco tax has already been paid through the use of tax stamps—that is, if the tax stamps have already been affixed to the retail packages—the tax will be waived or refunded only if the tax stamps have been destroyed or invalidated under tax supervision and the contents of the packages are still complete.
The tax stamp liability may be waived or refunded if you
- have returned tax stamps that have not yet been validated—that is, no validation mark has yet been printed on the tax stamps—to the Bielefeld Main Customs Office, or
- have destroyed or invalidated the defaced tax stamps under customs supervision and the tobacco tax has not yet become due.
In the case of tax stamps, remission or refund of the tax stamp liability is granted only if you return tax stamps with a tax value of at least 10 EUR to the Bielefeld Main Customs Office or destroy or invalidate them under customs supervision.
The refund amount will be offset against any unpaid tax and tax stamp liability in the chronological order of the federal government’s claims. If the refund amount exceeds the tax and tax stamp liability, the difference will be credited for later offset or paid out upon request.
Requirements
You are
- a tax warehouse operator for tobacco products or tobacco substitutes,
- a commercial importer of tobacco products or tobacco substitutes,
- a registered consignee of tobacco products.
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Procedure
You can apply for a waiver or refund of tax stamp debt and of tobacco tax paid through the use of tax stamps by mail or online.
Submitting an Application by Mail:
- Download Form 1623, “Application for Waiver or Refund of Tax Stamp Liabilities and Tobacco Tax Paid Through the Use of Tax Stamps,” from the Customs Administration’s website and fill it out. Please follow the instructions provided.
- Print out the completed form, sign it, and submit the application documents to the competent main customs office. You must submit your application for remission or refund of tobacco tax or tax stamp liability to the locally competent main customs office. If you wish to return unused tax stamps, submit your application directly to the Bielefeld Main Customs Office.
- If necessary, the responsible main customs office will schedule an appointment with you for the destruction, denaturation, or invalidation of the tax stamps. You will receive a notice regarding the remission or refund by mail.
Apply online for a waiver or refund of tax stamp liability and tobacco tax paid through the use of tax stamps:
- Access the online application form 1623, “Application for Waiver or Refund of Tax Stamp Liabilities and Tobacco Tax Paid Through the Use of Tax Stamps,” on the Customs Administration’s portal. This form will guide you step by step through the necessary information, which you can enter electronically.
- Upload the required documents as files and submit the application.
- The Main Customs Office will review your information and documents.
- If necessary, the responsible Main Customs Office will schedule an appointment with you for the destruction, denaturation, or invalidation of the tax stamps.
- You will receive a notice regarding the waiver or refund.
You can apply for the waiver or refund of tobacco tax not paid through the use of tax stamps exclusively by mail:
- Prepare your informal written application in duplicate and sign both copies.
- Submit the application documents to the responsible main customs office.
- The main customs office will review your information and documents.
- You will receive a notice regarding the waiver or refund.
More information
Appeal
- Objection
- Detailed information on how to file an objection can be found in your tax assessment notice.
- Lawsuit before the Tax Court
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Necessary Documents
- Application for Waiver or Refund of Tax Stamp Liability and Tobacco Tax Paid Through the Use of Tax Stamps (Form 1623) at the Bielefeld Main Customs Office
- An informal written request in duplicate to the competent main customs office if the tobacco tax was not paid by using tax stamps
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Online Services
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Manage Tobacco Tax and Tobacco Tax Stamps Online
This service allows users to submit tax returns for tobacco tax stamps, applications for tax exemptions or refunds, lists of tobacco product varieties, and notifications of demand. The processing and issuance of tax stamps are handled centrally by the Bielefeld Main Customs Office (Tax Stamp Office).
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Fees / Costs
You must pay fees if the waiver or refund is contingent upon your returning unused tax stamps or destroying or invalidating used tax stamps under tax supervision.
The fee is charged for each full sheet of tax stamps or the equivalent number of identical tax stamps, and for each partial sheet:
0,40 EUR when control characters are returned.
0,58 EUR when tax stamps are destroyed or invalidated under tax supervision. -
Deadlines & processing time
What deadlines must be paid attention to?
You do not have to meet any deadlines.
How long does it take to process
6 weeks
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. 31.07.2026