Apply for a permit to handle energy products

Service Description

The permit authorizes you to handle energy products that have not yet been taxed.
Energy products are, for example, fuels and heating fuels such as heating oil, natural gas or coal.

The examination for the granting of a permit generally relates to your company in the case of tradespeople. However, it can also relate to you personally, for example as managing director, or to other persons in your company who are relevant for tax purposes.
If you handle energy products in accordance with energy tax law, you require a permit.

Examples are listed below:

  • You manufacture energy products.
  • You store energy products.
  • You use energy products for purposes other than as heating or fuel.
  • You use energy products as samples for testing purposes.
  • You ship energy products, for example on behalf of a company.
  • You receive energy products that have been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State.
  • You operate a coal business or supply coal.
  • You use coal in your business, for example to manufacture a product.
  • You use natural gas in your business, for example to manufacture a product.
  • You operate commercial shipping and use the energy products
    • for the maintenance of watercraft.
    • for the manufacture of watercraft.
  • You use watercraft
    • for sea rescue.
    • as an authority for official purposes.
  • You operate commercial aviation and use energy products, for example heavy fuel oils, under certain conditions
    • as aviation fuel.
    • as aviation turbine fuel.
    • for the maintenance of aircraft.
    • for the development and manufacture of aircraft.
  • You use aircraft
    • for air rescue.
    • as an authority for official purposes.

In all cases, you require written permission from the main customs office responsible for you. Permission will be granted subject to revocation.
Before issuing a permit, the main customs office generally checks whether certain requirements are met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.

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
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.