Service Finder

back

Apply for a permit to handle beer products

Service Description

The permit authorizes you to handle beer that has not yet been taxed, for example as a manufacturer or importer from European Union (EU) countries.

Before issuing a permit, the tax authorities generally check whether certain requirements are met, for example with regard to

  • tax reliability,
  • bookkeeping and
  • the physical and technical facilities of your business.

The check may relate to you personally - for example as managing director - or to other tax-relevant persons in your business.

Depending on the constellation, you may require one of the following permits:

  • Permit for a tax warehouse: You operate a tax warehouse for untaxed goods. A tax warehouse is a location approved by the main customs office where beer may be produced, processed, treated, stored, received or dispatched.
  • Permit as a "registered consignor": You send goods from the place of import for which beer tax is suspended.
  • Permit for tax-free use: You use beer tax-free for commercial purposes.
  • Permit as a "registered consignee", one-off or permanent permit: You receive beer from abroad for which beer tax is suspended.
  • Permit as an authorized representative of a mail order company

Process flow

You must apply for permission in writing:

  • Download the appropriate form from the website of the Directorate General of Customs:
    • "Application - Tax warehouse keeper for beer" (Form 2000)
    • "Application - registered consignor" (form 2736)
    • "Application - registered user" (form 2740)
    • "Application - registered consignee, permanent permit" (Form 2745)
    • "Application - registered consignee in individual cases" (Form 2728)
    • "Application - authorized representative of a mail order company" (Form 2753)
  • Complete the forms in full and send them by post to your local main customs office.
  • The main customs office will check your application.
  • You will receive notification in the form of a permit or a rejection.

The main customs office from whose district you operate your company is responsible or, if you do not operate a company, in whose district you have your place of residence. 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

As a rule, only traders are granted a permit to handle untaxed beer products. For all permits, tax reliability is required. You must also meet the following requirements:

For a permit as a tax warehouse keeper:

  • Insofar as you are obliged to do so, you must keep proper commercial accounts and prepare annual financial statements in good time.
  • You may be required to provide a security deposit.
  • If the tax warehouse is to be used exclusively for storage, you must
    • the annual stock turnover is expected to exceed 5,000 hectoliters or
    • the storage period must be more than 1.5 months on an annual average.

For the permit as a registered consignor:

  • Insofar as you are obliged to do so and are not a body governed by public law, you must keep proper commercial accounts and prepare annual financial statements in good time.
  • For transportation to or via other member states: You must provide a security that depends on the amount of tax incurred.

For authorization for tax-free use:

  • The anticipated annual requirement must be over 75 hectoliters of beer.
  • Do you want
    • goods from a tax warehouse in another EU Member State or
    • from the place of importation in another Member State under suspension of excise duty,

you require a permit as a tax warehousekeeper or registered consignee.

For authorization as a registered consignee for non-occasional receipt:

  • Insofar as you are obliged to do so and are not a body governed by public law, you keep proper commercial accounts and prepare annual financial statements in good time.
  • For permission to receive under suspension of excise duty: You provide a security in the amount of the tax incurred during one month.

For authorization as a registered recipient for one-time receipt:

  • Insofar as you are obliged to do so and are not a body governed by public law, you keep proper commercial accounts and prepare annual financial statements in good time.
  • You provide a security that is dependent on the amount of tax incurred.

For authorization as an agent of a mail order company:

  • If you are obliged to do so and are not a public law entity, you keep proper commercial accounts and prepare annual financial statements in good time.
  • You provide a security that is dependent on the amount of tax incurred.

Which documents are required?

As a rule, you need the following documents in duplicate for a permit:

  • for registered companies: a current excerpt from the commercial or cooperative 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

In addition, you will need the following documents in duplicate for the relevant type of permit:

For the tax warehouse license:

  • Operating declaration for a tax warehouse (form 2001)
  • Site plans of the premises of the tax warehouse applied for, indicating the addresses and the functions of the rooms, areas and facilities

For the permit as a "registered consignor":

  • List of goods for registered consignors (Form 2737)
  • List with the places of importation upon receipt of the excise goods from third countries or third territories
  • Presentation of the accounts for the dispatch and whereabouts of the excise goods

For authorization as a user:

  • Business declaration (form 2741)
  • Site plans showing the requested storage and use locations of the goods, including addresses
  • Description of the bookkeeping, e.g. details of the bookkeeping system
  • If no official usage book is to be kept, description of the operational records of the usage processes

For authorization as a "registered consignee for non-occasional receipt":

  • List of goods for registered consignees (Form 2746)
  • Site plan of the business with the requested receiving location on the business and address
  • Account of the receipt and whereabouts of the goods
  • List of the tax classes of the beers to be included in the establishment
  • If applicable, documents to prove that you are allowed to apply reduced tax rates

For authorization as a "registered consignee for single receipt":

  • Presentation of the accounting of the receipt and whereabouts of the goods
  • If applicable, documents to prove that you are allowed to apply reduced tax rates

For authorization as an agent of a mail order company

  • If you regularly supply beer for a mail order company, you can apply for simplifications in your permit application with regard to the obligation to notify individual deliveries and the submission of the tax return. To do this, you must submit a list of goods for agents of a mail order company (form 2754) as an attachment.

What are the fees?

There are no costs for you for the issuing of permits.
A security deposit may be required.

What deadlines do I have to pay attention to?

You must always obtain the permit before starting the requested activity. This means that you must apply for the permit in good time in advance.

Processing duration

If all information and documents are complete, the main customs office responsible for you will decide on a permit within 1 to 2 weeks of receiving your application. Longer processing times are possible in individual cases, especially if further checks - possibly also on site - are required before a decision is made.

Legal basis

Applications / forms

  • Appeal.

Detailed information on how to lodge an objection can be found in the relevant notice.

  • Appeal to the tax court

Appeal

What else should I know?

not applicable

Further Information

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

26.01.2021

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Generalzolldirektion (GZD), Dienststellensuche Zoll

Address
Carusufer 3-5
01099 Dresden, Stadt
Telephone
+49 228 303-26020
Remark: For private individuals
Telephone
+49 228 303-26030
Remark: For companies
Fax
+49 351 44834-590
E-Mail
Contact us
Remark: For private individuals
E-Mail
Contact us
Remark: For companies
WWW
Customs office search on the German customs website
WWW
Website of the German customs authorities
DE-Mail
auskunft-zoll.gzd@zoll.de-mail.de
Opening times

Office hours:

Monday 08:00 - 17:00

Tuesday 08:00 - 17:00

Wednesday 08:00 - 17:00

Thursday 08:00 - 17:00

Friday 08:00 - 17:00

Consultations are only possible by prior appointment.

Further Authorities