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Transporting coffee tax-free

Service Description

If you transport coffee without the products already being subject to coffee tax, this is referred to as "transportation under suspension of excise duty". The tax is suspended as long as the products are in transit to their final destination. The tax is then levied at the destination. In certain cases, the products can be used tax-free after transportation.

Transportation under suspension of duty is possible

  • 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, treated, stored, received or dispatched.
    • to a person who is authorized to manufacture goods containing coffee with the products.
    • to beneficiaries. Beneficiaries are, for example, foreign armies, diplomatic missions and consular representations.
  • 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 is authorized to manufacture goods containing coffee with the products.
    • to beneficiaries.
  • from another EU Member State
    • to a tax warehouse.
    • to a person with permission to purchase coffee tax-free for the production of goods containing coffee.
  • 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 are transporting the coffee under duty suspension. If irregularities occur during transportation, the tax suspension ends and the products must be taxed.

Process flow

If you transport coffee in the German tax territory:

  • Go to the website of the customs administration in the "Service" section on the subpage "Forms and information sheets".
  • The search will take you to form 2750 "Accompanying document (without energy products)".
  • Complete the form and print out a total of 4 copies.
    • Are you a tax warehouse holder? Then add 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 transportation.
  • Hand over copies 2, 3 and 4 to the recipient on arrival at the destination.
  • Copy 2 is intended for the consignee.
  • The recipient confirms receipt of the goods on copies 3 and 4 and then forwards the documents to the responsible main customs office.
  • The main customs office checks the documents. It retains one copy and returns copy 4 to the recipient.
  • The recipient must now send copy 4 back to the sender or, if the goods are sent from the place of import, to the main customs office responsible there.
  • If you deliver 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 warehousekeeper and receive coffee? Then you must enter this in your stock ledger.
  • Are you a tax warehousekeeper or registered consignor and are you sending coffee to another EU member state? Then you must deliver the coffee immediately and keep records.
  • Are you a tax warehousekeeper 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 immediately transport the products to the other EU member state. You must be able to present 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, registered consignor or do you want to export coffee to a third country? Then you must export the products immediately. You must provide proof of shipment.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. If your company operates 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

  • Under certain conditions, you can transport coffee under duty suspension if you have a tax warehouse or are a registered consignor. For both, you need an authorization from the main customs office.
  • You must notify the customs administration of every transport of coffee within the German tax territory or provide proof of transport to and from other EU member states and third countries. To do this, you must keep regular records.

Which documents are required?

You must keep records of the transportation of the coffee in the following cases:

  • Are you a tax warehousekeeper or registered consignor and are you shipping 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, as well as their VAT identification number,
    • the type of coffee
    • the quantity of coffee
    • the place and date of delivery,
    • the agreed price and the date of receipt,
    • the transportation 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 the coffee to another EU Member State via a consignee who is initially still in the German tax territory? You must also present the following to the main customs office on request:
    • a confirmation of receipt from the consignee or his representative
    • an assurance from the consignee or his representative that the coffee is being transported to another Member State
  • Are you a tax warehouse keeper, registered consignor and you want to export coffee to a third country? You must provide proof of shipment 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 confirmation of exit from the customs office of exit or an exit note from the main customs office supervising the export stating that the coffee has left the excise territory of the European Community.

What are the fees?

There are no costs for receiving the notification.
If tax matters appear to be at risk, you may have to provide a security for transportation to the main customs office.

What deadlines do I have to pay attention to?

For the transportation of coffee

within the German tax territory:

  • Submission of the certificate: immediately

to another EU Member State:

  • Delivery of the products: without delay
  • Noting the departure and keeping the proofs ready: immediately

from another EU Member State:

  • Noting receipt and keeping the proofs available: immediately

to a third country:

  • Noting the dispatch and keeping the proofs available: immediately

Legal basis

Appeal

Forms: yes
Online procedure: no
Written form required: yes
Personal appearance required: no

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

11.01.2021

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