You can apply for relief from coffee tax at your local main customs office if you originally paid tax on the coffee or goods containing coffee, but later use them for a purpose that justifies relief.

Tax relief can mean

• Remission: the tax you have already incurred but not yet paid will be remitted. You can only apply for this if you are also liable to pay tax on the goods in question.
• Refund: The tax already paid will be refunded to you. You can only submit this application if you are also liable for the tax on the goods in question.
• Reimbursement: You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax liability for the goods. The tax will be refunded to you on application (refund).

Coffee tax relief is possible in the following cases:

• You take coffee that has already been taxed into your tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched.
• You deliver coffee that has already been taxed to a recipient in another member state of the European Union (EU).
• You deliver goods containing coffee that have already been taxed to a recipient in another EU member state or export the goods to a third country outside the EU.
• You destroy coffee that has already been taxed at your expense at a location other than your tax warehouse.
• You destroy goods containing coffee that have already been taxed in your manufacturing plant.

If you want to transport taxed coffee or goods containing coffee to another member state in return for tax relief or export goods containing coffee, you need prior approval from the main customs office in the form of a commitment certificate. You must apply for this using an official form.