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Apply for tax relief for alcopops

Service Description

In certain cases, tax relief from the alcopop tax can be granted on application for alcopops that have been demonstrably taxed. Relief is possible in the following cases:

  • You are a tax warehouse owner and include the alcopops in your tax warehouse. Relief is possible for:
    • Inclusion of goods that have already been taxed: The tax has already been paid by the manufacturer, seller or another tax debtor.
    • Inclusion of returned goods: You are the original tax debtor and take goods back into your tax warehouse.
  • You transport the products commercially to other European member states, where they are taxed in accordance with the regulations applicable there.

Tax relief may be granted:

  • The tax already incurred but not yet paid will be waived. You can only apply for this if you are also liable to pay tax on the alcopops in question.
  • 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 alcopops in question.
  • You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax liability for the alcopops. The tax will be refunded to you on request.

Process flow

You can apply for tax relief by post or online as part of your monthly tax return.

Apply for relief by post:

  • Go to the Customs website and complete the necessary forms.
  • If you are also applying for tax relief on the alcohol contained in the alcopops, you will need additional forms.
  • If you include goods in your tax warehouse that someone else has paid tax on, you can apply for a refund using the "Confirmation of Taxation" form (Form 2735).
  • Complete the relevant form and, if necessary, the attachments in full and send them by post to your main customs office.
  • The main customs office will check the refund.
  • You will receive a notification with the result of your application.

Apply for relief online:

  • Call up the online application on the customs portal. This will guide you step by step through the necessary information, which you can enter electronically.
  • Upload the required documents as a file and send the application.
  • The main customs office will check your details and documents.
  • You will receive a decision approving or rejecting your application.

Please note that you need the approval of the responsible main customs office for transportation to other member states for tax relief. This will be issued to you on application in the form of a so-called "Zusageschein".

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 local main customs office in whose district you first appear for tax purposes is responsible.

Requirements

  • if you take taxed alcopops into a tax warehouse: you prove that the alcopops have already been taxed.
  • if you take back taxed alcopops yourself: you immediately record the inclusion in your tax warehouse in the warehouse accounts.

Which documents are required?

  • "Monthly tax return/discharge declaration for alcopops" (Form 2780)
  • "Attachment to the monthly tax return/discharge declaration for alcopops" (form 2781)
  • If you are also applying for tax relief for the alcohol contained in the alcopops, you will need
    • "Monthly tax return/relief declaration for alcohol products" (form 1272) with associated form 1278 "Annex to the monthly tax return/relief declaration for alcohol products"
  • The following proof is required both for the admission of taxed alcopops to your tax warehouse in Germany and in the event that you transport taxed alcopops to other European member states:
    • If you have not paid tax on the goods used yourself: additionally the " Taxation certificate" (form 2735).
  • When transporting taxed alcopops to other European member states, the following additional forms must be submitted or proof provided:
    • If you wish to claim tax relief for taxed excise alcopops transported to other member states on more than an occasional basis, notify the competent main customs office in advance using the "Notification of the claim for tax relief on the movement of excise goods in free circulation to other member states" (Form 2756). Attach the " List of assortments - Annex to Form 2756" (Form 2757) to this notification.
    • the third copy of the simplified accompanying document confirmed by the recipient in accordance with the so-called System Directive
    • the proof of taxation of the other member state

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

There are no deadlines.

Processing duration

Processing Time: 3 - 10 Days

Legal basis

Applications / forms

  • Appeal
  • You can find detailed information on how to lodge an objection in your tax assessment notice.
  • Appeal to the tax court

Further Information

Author

Directorate General of Customs (GZD)


Forwarding service: Deep link to the source portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

30.11.2023

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Start your request directly online:

Competent Authority

Generalzolldirektion (GZD), Zentrale Auskunft Zoll

Telephone
+49 228 303-26020
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Telephone
+49 228 303-26030
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Telephone
+49 228 303-26040
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Fax
+49 228 303-97924
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WWW
Information on the website of the Customs Administration
Opening times

Call times:

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

Further Authorities