Transport coffee tax free

If you are transporting coffee within the German tax jurisdiction:

• Go to the Customs Administration website, navigate to the “Service” section, and select the “Forms and Information Sheets” subpage.
• Use the search function to find Form 2750, “Accompanying Document (excluding energy products).”
• Fill out the form and print a total of 4 copies.
  
  • Are you a tax warehouse operator? If so, keep copy 1 with your warehouse records.
  • Are you a registered consignor? If so, submit copy 1 to the main customs office responsible for the place of import.
• All other copies must be carried with you during transport.
• Upon arrival at the destination, hand over copies 2, 3, and 4 to the recipient.
• Copy 2 is intended for the recipient.
• On copies 3 and 4, the recipient confirms receipt of the goods and then forwards the documents to the competent main customs office.
• The main customs office reviews the documents. It retains one copy and returns Copy 4 to the recipient.
• The recipient must now send Copy 4 back to the sender or, if shipping from the place of import, to the competent main customs office there.
• If you deliver to beneficiaries within the tax territory, you must also complete an exemption certificate.

If you are transporting coffee to or from other EU member states:

• Are you a tax warehouse operator receiving coffee? Then you must record this in your warehouse ledger.
• Are you a tax warehouse operator or a registered consignor and are you shipping coffee to another EU member state? Then you must deliver the coffee immediately and keep records.
• Are you a tax warehouse operator or a registered consignor and are you shipping coffee to another EU member state via a consignee who is initially still located within the German tax territory? Then the consignee must transport the goods to the other EU member state without delay. You must be able to present the records.
• Upon request by the main customs office, you must present the coffee.

If you are exporting coffee to a third country:

• Are you a tax warehouse operator, a registered consignor, or do you intend to export coffee to a third country? In that case, you must export the goods without delay. You must provide proof of shipment. 

The competent authority is the main customs office in whose district you operate your business or, if you do not operate a business, in whose district you reside. If your business is operated from a location outside Germany or if you do not reside in Germany, the main customs office with local jurisdiction is the one in whose district you first become subject to taxation.

More information

For tax purposes, you must notify the customs authorities in writing or provide easily verifiable accounting records if you are transporting the coffee under tax suspension. If any irregularities occur during transport, the tax suspension ends and the goods must be subject to tax.

• 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 recipient's name and address, as well as their VAT identification number,
  • the type of coffee,
  • the quantity of coffee,
  • the place and date of delivery,
  • the agreed-upon payment and the date of receipt,
  • transport or shipment 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 coffee exported,
  • the place and date of export, and
  • a certificate of exit issued by the customs office of exit or a note of exit from the main customs office supervising the export, confirming that the coffee has left the excise territory of the European Community.

• Forms Management System (FMS) of the Federal Finance Administration
  

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If tax issues appear to be at risk, you may be required to provide security for transportation to the main customs office.

What deadlines must be paid attention to?

For the transport of coffee within the German tax territory:
Submission of the certificate: immediately
When transporting coffee to another EU member state:
Delivery of the products: immediately
Recording the shipment and retaining supporting documentation: immediately
When transporting coffee to a third country:
Note the departure and keep the proofs ready: immediately
When transporting coffee from another EU member state:
Record the receipt and keep the supporting documents on hand: immediately

How long does it take to process

None.

• §§ 9 - 10 Kaffeesteuergesetz (KaffeeStG)
• §§ 14 -19 Kaffeesteuer-Durchführungsverordnung (KaffeeStV)

• Informationen zur Beförderung von Kaffee auf der Internetseite der Zollverwaltung
• Abruf von Formularen im Formular-Management-System (FMS) der Bundesfinanzverwaltung