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carry coffee free of tax
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
If you transport coffee without the products already being subject to coffee tax, this is referred to as "transport under suspension of excise duty". The tax is suspended while the products are in transit to their final destination. The tax is then levied at the place of destination. In certain cases, the products may be used free of tax after transport.
It is possible to transport the goods under suspension of excise duty
within the German tax territory from a tax warehouse
- to another tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, stored, received or dispatched.
- to a person who is allowed to manufacture goods containing coffee with the products.
- to beneficiaries. Beneficiaries include foreign armies, diplomatic missions, and consular posts.
within the German tax territory by registered consignors, for example after direct import from a country outside the European single market, i.e. a third country
- to a tax warehouse.
- To a person who may manufacture goods containing coffee with the products.
- to beneficiaries.
from another EU Member State
- to a tax warehouse.
- to a person authorized to receive coffee tax-free for the manufacture of coffee-containing goods.
to recipients in another EU Member State
- from a German tax warehouse.
- from a registered consignor, for example, after direct import from a third country.
to a third country
- from a German tax warehouse.
- by a registered consignor in Germany.
- The coffee can be exported either directly or via the territory of other EU member states.
For tax control purposes, you must notify the customs authorities in writing or provide easily verifiable accounting evidence if you transport the coffee under duty suspension. If irregularities occur during the transport, the tax suspension ends and the products must be taxed.
If you are transporting coffee in the German tax territory:
- Go to the website of the customs administration in the section "Service" on the subpage "Forms and leaflets".
- The search will take you to form 2750 "Accompanying document (excluding energy products)".
Complete the form and print out 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 on arrival at the destination.
- Copy 2 is intended 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, if sent 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? Then you must enter this in your stock book.
- 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.
- Are you a tax warehouse keeper or registered consignor and send the coffee to another EU member state via a recipient 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, a registered consignor or do you want to export coffee to a third country? Then you must export the products immediately. When you send the coffee, 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 have your residence is responsible. If your business 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 locally responsible.
- You can transport coffee under tax suspension under certain conditions if you have a tax warehouse or are a registered consignor. For both, you need an authorisation from the main customs office.
- You must notify the customs administration of every shipment of coffee within the German tax territory and provide evidence of shipments to and from other EU member states and third countries. You must keep regular records for this purpose.
Which documents are required?
You must keep records of the transport of the coffee in the following cases:
Are you a tax warehouse keeper or a registered consignor sending coffee to another EU Member State? You must make a note of the following and present it to the main customs office on request:
- The name and address of the consignee, and the consignee's sales tax identification number,
- the type of coffee,
- the quantity of coffee,
- the place and date of delivery,
- the agreed remuneration and the date of collection,
- the transport or dispatch to another Member State, and
- the destination in the other Member State
Are you a tax warehouse keeper or registered consignor and are you sending coffee to another EU Member State via a consignee who is initially still in the German tax territory? You must also show the following to the main customs office on request:
- an acknowledgement of receipt by the consignee or his representative
- an undertaking by the consignee or his agent to transport the coffee to another Member State
You are a tax warehouse holder, a registered consignor and you want to export coffee to a third country? You must provide proof of 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 from the customs office of exit or an exit note from the main customs office supervising the export that the coffee has left the excise territory of the European Community.
What are the fees?
There are no costs for the receipt of the declaration.
If tax matters appear to be at risk, you may have to provide security for carriage to the main customs office.
What deadlines do I have to pay attention to?
For the transport of coffee
within the German tax territory:
- Submission of the certificate: without delay
to another EU Member State:
- Delivery of the products: without delay
- Noting the departure and keeping the proofs ready: without delay
from another EU Member State:
- Record the receipt and hold the supporting documents: without delay
to a third country:
- Record the departure and hold the supporting documents: without delay.
Applications / forms
Online procedure: no
Written form required: yes
Personal appearance required: no
Technically approved by
Federal Ministry of Finance