Request permission for tax-free use of alcopops
Alkopops may be used tax-free for certain commercial purposes. You need a permit to do so.
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Basic information
If you wish to use alcopops tax-free, you must submit a written application to your local Main Customs Office. The Main Customs Office will grant permission, subject to revocation, provided there are no concerns regarding your tax compliance.
With this permission, you may obtain alcopops tax-free from a German tax warehouse. A tax warehouse is a location authorized by the main customs office where alcopops may be manufactured, handled, processed, stored, received, or shipped.
Alkopops are exempt from the alkopop tax if they are used commercially as follows:
- undenatured for the production of flavorings used to flavor food.
- undenatured for the production of pralines with an alcohol content of no more than 8.5 liters of alcohol per 100 kilograms or other food products with an alcohol content of no more than 5 liters of alcohol per 100 kilograms.
The permit lists certain obligations that you must comply with. If you fail to comply with these, you may face restrictions that could lead to the revocation of the permit.
Requirements
They are reliable when it comes to taxes.
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Procedure
You must apply for this authorization in writing in advance with the responsible main customs office.
- Download Form 2740, “Application for Tax-Exempt Use” (Form 2740), along with the “Business Declaration” (Form 2741), from the Customs Administration’s website.
- Fill out the form completely, gather the remaining required documents, and send them by mail to your main customs office.
- The main customs office will review your application.
- You will receive a notice granting or denying your application.
More information
Appeal
- Appeal. Detailed information on how to file an appeal can be found in your notice regarding the requested permit.
- Lawsuit before the Tax Court
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Necessary Documents
- You must enclose 2 copies of the following documents with the application:
- A site plan showing the proposed storage and use locations for the alcopops, including the addresses
- a business declaration stating the exact purpose and manner of use of the alcopops (Form 2741 Business Declaration – Appendix to Form 2740)
- For companies and other organizations:
- a current extract from the commercial, partnership, cooperative, or association registry, or
- a copy of the business registration or
- a copy of the articles of association
- In individual cases, your main customs office may request additional documents or waive certain requirements.
- You must enclose 2 copies of the following documents with the application:
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Competent Department
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Hauptzollamt Bremen
- (0421) 51540
- (0421) 51541001
- Konsul-Smidt-Straße 29, 28217 Bremen
- Website
- poststelle.
hza- bremen @zoll. bund. de
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Fees / Costs
gebührenfrei
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Deadlines & processing time
What deadlines must be paid attention to?
You must apply for the permit before you plan to start using it.
How long does it take to process
The processing time depends on the specific circumstances of each individual case, in particular on the result of the examination of the actual operating conditions. Since the time spans vary greatly here, no uniform processing time can be specified.
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. 30.06.2026