Transport coffee tax free

If you are transporting coffee without the products already being subject to coffee tax, this is referred to as "transport under suspension of tax". The tax is suspended as long as the products are in transit to their final destination. The tax is then levied at the destination. In certain cases, the products can be used tax-free after transportation.

It is possible to transport under suspension of tax

• within the German tax territory from a tax warehouse.
  
  • to another tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, stored, received or dispatched.
  • to a person who is allowed to manufacture goods containing coffee with the products.
  • To beneficiaries. Beneficiaries include foreign armies, diplomatic missions, and consular posts.
• within the German tax territory by registered consignors, for example after direct import from a country outside the European single market, i.e. a third country
  
  • to a tax warehouse.
  • To a person who may manufacture goods containing coffee with the products.
  • to beneficiaries.
• from another EU member state
  
  • to a tax warehouse.
  • to a person with permission to obtain coffee tax-free for the manufacture of coffee-containing goods.
• to recipient in another EU member state
  
  • from a German tax warehouse.
  • from a registered consignor, for example, after direct import from a third country.
• to a third country
  
  • from a German tax warehouse.
  • by a registered consignor in Germany.
  • In this case, the coffee can be exported either directly or via the territory of further EU member states.

Requirements

• You can transport coffee under tax suspension under certain conditions if you have a tax warehouse or are a registered consignor. For both, you need an authorization from the main customs office.
• You must notify the customs administration of every shipment of coffee within the German tax territory or provide evidence of shipments to and from other EU member states and third countries. You must keep regular records for this purpose.

What documents do I need?

• You must keep records of the transportation of the coffee in the following cases:
• You are a tax warehouse keeper or registered consignor and ship coffee to another EU member state? You must note the following and present it to the main customs office upon request:
  
  • the name and address of the recipient, as well as his VAT number,
  • the type of coffee,
  • the quantity of coffee,
  • the place and date of delivery,
  • the agreed remuneration and the date of receipt,
  • the transport or dispatch to another Member State, and
  • the destination in the other Member State
• You are a tax warehouse keeper or registered consignor and send the coffee to another EU member state via a consignee who is initially still in the German tax territory? You must additionally follow the main customs office on demand
  
  • an acknowledgement of receipt from the consignee or his representative
  • an assurance by the consignee or his agent to transport the coffee to another Member State
• You are a tax warehouse keeper, a registered consignor and you want to export coffee to a third country? You have to prove the dispatch with a document containing the following information:
  
  • the name and address of the company,
  • the type of coffee,
  • the quantity of the exported coffee
  • the place and date of export, and
  • a confirmation of exit from the customs office of exit or an exit note from the main customs office supervising the export that the coffee has left the excise territory of the European Community.