If you handle taxed or untaxed beer products for commercial purposes, you need a permit to do so. This includes, among other things, manufacturing, processing, storing, shipping, or receiving such products.
If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.
If you manufacture, process, receive, or ship tobacco products or tobacco substitutes that have not yet been taxed, you need a permit.
If you handle alcopops that are not taxed, you will need a permit in many cases. This is the case when producing, handling, processing, storing, receiving or sending alcopops.
If you handle untaxed coffee or use it to produce coffee-containing goods and wish to import it from another EU country on more than just an occasional basis, you generally need a permit to do so.
If beer has been demonstrably taxed, you can receive a refund, remission or reimbursement of beer tax under certain conditions.
If sparkling wine or intermediate products have demonstrably been taxed, you can receive a refund, remission or reimbursement of these excise duties under certain conditions.
If you have used taxed electricity for business purposes, you may be eligible for a tax refund under certain conditions. You must apply for this refund at your local main customs office.
As an agricultural or forestry business, you may be eligible to apply for tax relief under certain conditions if you use gas oil, also known as agricultural diesel.
For commercial watercraft that are moored in the harbor and use shore power while docked, you can apply for a tax reduction. You can obtain the necessary permit from your local main customs office.
If you can prove that you have paid tax on alcopops, you may be eligible for a refund, a waiver, or a reimbursement of the alcopop tax under certain conditions.
If you handle energy products such as gasoline or heating oil, you must pay energy tax. To do so, you must file a tax return with the appropriate main customs office, in which you calculate the tax yourself. This is referred to as a tax return.
If you have a tax debt in connection with a motor vehicle, you must settle this before registering another vehicle. In the case of short-term payments, you will receive a clearance certificate for presentation at the registration office.
If you are required to pay electricity tax, you must file a tax return with the appropriate main customs office, in which you calculate the tax yourself. This is referred to as a tax declaration.
Under certain conditions, the Main Customs Office may waive or refund the tobacco tax or the tax stamp liability, for example, if you destroy tobacco products or tobacco substitutes, or if you do not use the tax stamps.
If you can provide proof that you have paid tax on coffee or coffee-containing products, you may be eligible for a refund, a waiver, or a credit for the coffee tax under certain conditions.
If you are engaged in the commercial sale of coffee or coffee-containing products, you must pay coffee tax under certain conditions.
If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.
If you produce or import beer or mixed beer drinks, you must pay beer tax.
If you produce or import sparkling wine or intermediate products, you must pay sparkling wine tax or intermediate product tax.
If you deal in tobacco products or tobacco substitutes, you may be required to pay tobacco tax in certain cases.
If you have received tax benefits or exemptions related to electricity or energy taxes, you must report them to the customs authorities in certain cases.
If you want to transport untaxed sparkling wine, intermediate products or wine, you generally need a special permit and registration to participate in the EMCS computerized transport and control system.
If you want to transport untaxed alcopops, you need a special permit and registration to participate in the computerized Excise Movement and Control System (EMCS).
If you want to transport untaxed beer, you need a special permit and registration to participate in the EMCS computerized transport and control system.
If you wish to transport untaxed tobacco products, you must obtain a permit and register with the Excise Movement and Control System (EMCS).
Alkopops may be used tax-free for certain commercial purposes. You need a permit to do so.
If you wish to transport coffee duty-free, you must notify the customs authorities or be able to provide proof of this.
If a vehicle is registered to you, you must pay motor vehicle tax. If you have general questions about vehicle tax, the Customs Administration has been your contact since February 15, 2014.
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.
Updated on 04.09.2026