responsibility finder
Schleswig-Holstein

Apply for a permit for the tax-free use of alcopops

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Alcopops can be used tax-free for certain commercial purposes. You need a permit for this.

If you wish to use alcopops tax-free, you must submit a written application to your local main customs office. The main customs office will issue the permit subject to revocation if there are no concerns about your tax reliability.

With the permit, you can purchase untaxed alcopops from a German tax warehouse. A tax warehouse is a location approved by the main customs office where alcopops may be produced, processed, treated, stored, received or dispatched.

Alcopops are exempt from alcopop tax if they are used commercially as follows:

  • undenatured for the production of flavorings for the flavoring of foodstuffs
  • undenatured for the production of chocolates with an alcohol content of no more than 8.5 liters of alcohol per 100 kilograms or other foodstuffs with an alcohol content of no more than 5 liters of alcohol per 100 kilograms

The permit lists certain obligations that you must observe. If you do not comply with these, you may be subject to restrictions that can lead to the permit being revoked.


Process flow

You must apply for the permit in advance in writing to the responsible main customs office.

  • Download form 2740 "Application for tax-free use" (form 2740) with the "Business declaration" (form 2741) from the customs administration website.
  • Complete the form in full, compile the remaining required documents and send them by post to your main customs office.
  • The main customs office will check your application.
  • You will receive notification of approval or rejection.
Requirements

You are tax reliable.

Which documents are required?

You must enclose the following documents in duplicate with the application:

  • a plan of the establishment showing the requested storage and use locations of the alcopops, including the addresses
  • a declaration by the establishment on the exact purpose and manner of use of the alcopops (form 2741 "Declaration by the establishment - attachment to form 2740")
  • for companies and other establishments:
    • current extract from the commercial, partnership, cooperative or association register or
    • Copy of the business registration or
    • Copy of the shareholders' agreement

In individual cases, your main customs office may request further documents or waive certain requirements.

What are the fees?

none

What deadlines do I have to pay attention to?

You must apply for the permit before the planned start of use.

Processing duration

The processing time depends on the specific circumstances of each individual case, in particular the result of the examination of the actual operating conditions. As the time periods vary greatly here, no standard processing time can be specified.

Legal basis
Appeal
  • Objection. Detailed information on how to lodge an objection can be found in your notification of the permit applied for.
  • Appeal to the tax court
Applications / forms
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no
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

19.02.2021

Teaser

Alcopops can be used tax-free for certain commercial purposes. You need a permit for this.

Process flow

You must apply for the permit in advance in writing to the responsible main customs office.

  • Download form 2740 "Application for tax-free use" (form 2740) with the "Business declaration" (form 2741) from the customs administration website.
  • Complete the form in full, compile the remaining required documents and send them by post to your main customs office.
  • The main customs office will check your application.
  • You will receive notification of approval or rejection.

Requirements

You are tax reliable.

Which documents are required?

You must enclose the following documents in duplicate with the application:

  • a plan of the establishment showing the requested storage and use locations of the alcopops, including the addresses
  • a declaration by the establishment on the exact purpose and manner of use of the alcopops (form 2741 "Declaration by the establishment - attachment to form 2740")
  • for companies and other establishments:
    • current extract from the commercial, partnership, cooperative or association register or
    • Copy of the business registration or
    • Copy of the shareholders' agreement

In individual cases, your main customs office may request further documents or waive certain requirements.

What are the fees?

none

What deadlines do I have to pay attention to?

You must apply for the permit before the planned start of use.

Processing duration

The processing time depends on the specific circumstances of each individual case, in particular the result of the examination of the actual operating conditions. As the time periods vary greatly here, no standard processing time can be specified.

Legal basis

Appeal

  • Objection. Detailed information on how to lodge an objection can be found in your notification of the permit applied for.
  • Appeal to the tax court

Applications / forms

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

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

19.02.2021

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