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Schleswig-Holstein

Applying for permits to handle untaxed coffee

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you handle untaxed coffee or produce goods containing coffee with it, you will need a permit in many cases.

The permit authorizes you to handle coffee that has not yet been taxed, for example to store it or produce goods with it. Before issuing a permit, the tax authorities generally check whether certain requirements are met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.
The check may relate to you personally, for example as a managing director, or to other tax-relevant persons in your business.
Depending on the constellation, you may require one of the following permits:

  • Permit as a tax warehouse owner: You operate a tax warehouse for untaxed goods. A tax warehouse is a location approved by the main customs office where coffee may be produced, processed, treated, stored, received or dispatched.
  • Permit as an authorized representative of a mail order company
  • Permit as a "registered consignor": You ship coffee tax-free from the place of import.
  • Permit for the production of goods containing coffee: You receive tax-free coffee with which you manufacture goods containing coffee.

Process flow

You must apply for permission in writing:

  • Download the appropriate form for you from the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS):
    • Tax warehouse holders: form 1840 "Application - Tax warehouse holder for coffee" and form 1841 "Business declaration - Tax warehouse for coffee"
    • Registered consignors: Form 2736 "Application - registered consignor (excluding energy products)" and Form 2737 "List of goods - registered consignor (excluding energy products)"
    • Agents of a mail order company: Form 2753 "Application - Agent of a mail order company (without energy products)" and Form 2754 "List of goods - Agent of a mail order company (without energy products)"
    • Manufacturers of goods containing coffee: Form 1844 "Application - tax-free purchase of coffee for the manufacture of coffee-containing goods" and Form 1845 "Assortment list - attachment to the application for a permit for the tax-free purchase of coffee for the manufacture of coffee-containing goods"
  • Complete the forms in full and send them by post to your main customs office.
  • The main customs office will check your application.
  • You will receive a permit or a rejection.

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

Requirements

If you have a license to handle coffee, you must

  • keep proper commercial accounts
  • and prepare annual financial statements on time.
Which documents are required?

For the tax warehouse permit in duplicate:

  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • site plans of the premises of the tax warehouse applied for, indicating the addresses and the functions of the rooms, areas and facilities
  • a declaration of operation with a description of the operations relating to the production, processing and storage in the tax warehouse applied for

For the permit as authorized representative of a mail order company in duplicate:

  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association
  • At the request of the competent main customs office, the applicant must provide further information if this appears necessary to secure tax revenue or for tax supervision.

For the permit as a "registered consignor" in duplicate:

  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • a list of the places of importation upon receipt of the excise goods from third countries or third territories
  • an account of the dispatch and whereabouts of the excise goods

For the authorization to receive goods containing coffee:

  • for registered companies: a current extract from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • a site plan of the production site of the goods containing coffee in the company with address
  • a list of the product range
  • a description of the company records:
    • the quantity purchased (tax-free coffee purchased),
    • the quantity used (the coffee used for production) and
    • the balancing quantity (goods containing coffee with the corresponding quantity of coffee)
What are the fees?

No costs are incurred for the granting of permits.
A security deposit may be required.

What deadlines do I have to pay attention to?

There are no deadlines.

Processing duration

It usually takes 3 weeks to process your application.

Legal basis
Appeal
  • Objection. Detailed information on how to lodge an objection can be found in your approval or rejection.
  • Appeal to the tax court
Applications / forms
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

11.01.2021

Teaser

If you handle untaxed coffee or produce goods containing coffee with it, you will need a permit in many cases.

Process flow

You must apply for permission in writing:

  • Download the appropriate form for you from the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS):
    • Tax warehouse holders: form 1840 "Application - Tax warehouse holder for coffee" and form 1841 "Business declaration - Tax warehouse for coffee"
    • Registered consignors: Form 2736 "Application - registered consignor (excluding energy products)" and Form 2737 "List of goods - registered consignor (excluding energy products)"
    • Agents of a mail order company: Form 2753 "Application - Agent of a mail order company (without energy products)" and Form 2754 "List of goods - Agent of a mail order company (without energy products)"
    • Manufacturers of goods containing coffee: Form 1844 "Application - tax-free purchase of coffee for the manufacture of coffee-containing goods" and Form 1845 "Assortment list - attachment to the application for a permit for the tax-free purchase of coffee for the manufacture of coffee-containing goods"
  • Complete the forms in full and send them by post to your main customs office.
  • The main customs office will check your application.
  • You will receive a permit or a rejection.

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

Requirements

If you have a license to handle coffee, you must

  • keep proper commercial accounts
  • and prepare annual financial statements on time.

Which documents are required?

For the tax warehouse permit in duplicate:

  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • site plans of the premises of the tax warehouse applied for, indicating the addresses and the functions of the rooms, areas and facilities
  • a declaration of operation with a description of the operations relating to the production, processing and storage in the tax warehouse applied for

For the permit as authorized representative of a mail order company in duplicate:

  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association
  • At the request of the competent main customs office, the applicant must provide further information if this appears necessary to secure tax revenue or for tax supervision.

For the permit as a "registered consignor" in duplicate:

  • for registered companies: a current excerpt from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • a list of the places of importation upon receipt of the excise goods from third countries or third territories
  • an account of the dispatch and whereabouts of the excise goods

For the authorization to receive goods containing coffee:

  • for registered companies: a current extract from the commercial, partnership, cooperative or association register
  • for unregistered companies: a current copy of the business registration
  • for civil law companies: a current copy of the articles of association, if available
  • a site plan of the production site of the goods containing coffee in the company with address
  • a list of the product range
  • a description of the company records:
    • the quantity purchased (tax-free coffee purchased),
    • the quantity used (the coffee used for production) and
    • the balancing quantity (goods containing coffee with the corresponding quantity of coffee)

What are the fees?

No costs are incurred for the granting of permits.
A security deposit may be required.

What deadlines do I have to pay attention to?

There are no deadlines.

Processing duration

It usually takes 3 weeks to process your application.

Legal basis

Appeal

  • Objection. Detailed information on how to lodge an objection can be found in your approval or rejection.
  • Appeal to the tax court

Applications / forms

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

11.01.2021

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