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Erlass oder Erstattung der Tabaksteuer beantragen

Under certain circumstances, the main customs office may waive or refund your tobacco tax or tax stamp debt, for example, if you destroy tobacco products or do not use the tax stamps.

You can apply for a remission or refund of tobacco tax if you are a

  • tax warehouse keeper, you take tobacco products into a tax warehouse or transport or export them under tax supervision to another member state of the European Union.
  • you, as a commercial importer or registered consignee, destroy or denature tobacco products that you have imported or received under tax supervision.

If the tobacco tax has already been paid through the use of tax stamps, that is, the tax stamps have already been affixed to the retail packages, the tax will be remitted 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 debt may be remitted or refunded if you have

  • have returned tax stamps that have not yet been cancelled, i.e. no cancellation mark has been printed on the tax stamps, to the Bielefeld Main Customs Office, or
  • destroyed or invalidated cancelled tax stamps under tax supervision and the tobacco tax has not yet accrued.

In these cases, you must pay fees.

The remission or refund will only be granted if you return revenue stamps with a tax value of at least EUR 10.00 to the Bielefeld Main Customs Office or destroy or invalidate them under tax supervision.


You are a tax warehouse keeper, commercial importer or registered consignee.

What documents do I need?

  • No additional documentation is required.