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Transport coffee tax free

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
If you are transporting coffee in the German tax territory: 


  • Go to the "Service" section of the Customs Administration website to the "Forms and Information Sheets" subpage.
  • Use the search to get to form 2750 "Accompanying document (without energy products)".
  • Complete the form and print a total of 4 copies.
    
 
    • Are you a tax warehouse keeper? Then take Copy 1 to your warehouse records.
    • Are you a registered consignor? Then submit copy 1 to the main customs office responsible for the place of import.
  • All other copies must be carried during transport.
  • Hand over copies 2, 3 and 4 to the consignee upon arrival at the destination.
  • Copy 2 is for the consignee.
  • On copies 3 and 4, the consignee confirms receipt of the goods and then forwards the documents to the relevant main customs office.
  • The main customs office checks the documents. It retains one copy and returns copy 4 to the consignee.
  • Copy 4 must now be returned by the consignee to the consignor or, in the case of shipment from the place of importation, to the main customs office responsible there.
  • If you are delivering to beneficiaries within the tax territory, you must also complete an exemption certificate.

If you transport coffee from or to other EU member states: 


  • Are you a tax warehouse keeper and receive coffee? If so, you must enter this in your stock ledger.
  • Are you a tax warehouse keeper or registered consignor and send coffee to another EU member state? Then you must deliver the coffee immediately and keep records.
  • 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? Then the recipient must transport the products to the other EU member state without delay. You must be able to produce the records.
  • At the request of the main customs office, you must present the coffee.

If you export coffee to a third country: 


  • Are you a tax warehouse holder, registered consignor or you want to export coffee to a third country? Then you must export the products immediately. When you ship, you must provide proof.

The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you are domiciled is responsible. If your business is operated from a location outside Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

			
Legal bases
			
More information
For tax control purposes, you must notify the customs authorities in writing or provide easily verifiable accounting evidence when you transport the coffee under duty suspension. If irregularities occur during transport, the tax suspension ends and the products must be taxed.