Leistungen A-Z

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

• "Application - Tax warehouse keeper for alcohol products" (Form 1240)
• "Application - registered recipient, permanent permit" (Form 2745)
• "Application/permission - registered recipient in individual cases" (Form 2728)
• "Application - registered consignor" (form 2736)
• Further forms in the forms management system of the Federal Finance Administration (search by form number)

The permit entitles you to deal with non-taxed alcohol products under certain conditions, for example as a manufacturer or supplier. Before issuing a license, the tax authorities generally check whether certain requirements are met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.
The check may relate to you personally, for example as a managing director, or to other persons in your company who are relevant to the handling of and compliance with tax matters.

You need the permit if you belong to the following groups, among others:

• "Tax warehouse owner": you operate a tax warehouse for untaxed alcohol products. A tax warehouse is a location approved by the main customs office where alcohol products may be produced, processed, treated, stored, received or dispatched under duty suspension.
• "Registered consignee": You receive alcohol products for which the alcohol tax is suspended from abroad. You can apply for the permit for individual cases or as a permanent permit.
• "registered consignors": You send goods for which the alcohol tax is suspended to other countries in the European Union.

• You are reliable for tax purposes.
• If you are obliged to do so, you keep proper accounts and prepare annual financial statements on time.
• If you receive or dispatch goods for which alcohol tax is suspended or if tax matters appear to be at risk, you may be required to provide security.

You can find detailed information on the respective requirements for a permit on the Customs Administration website.

For the "Permit as tax warehouse keeper" additionally 2 copies each:

• Operating declaration for a tax warehouse for alcohol products (form 1241)
• for sealed distilleries additionally: list of premises and operating facilities or facilities for alcohol production and purification (forms 1204 and 1205)
• Site plans of the premises of the tax warehouse applied for with explanations

For the "permanent permit as registered consignee" additionally 2 copies each:

• List of goods (form 2746)
• Site plan of the business with the requested place of receipt on the business with details of the address
• Account of the receipt and whereabouts of the goods
• If applicable, documents to prove that you are allowed to apply reduced tax rates

For the "Permit as registered consignor" additionally in duplicate:

• List of goods (form 2737)
• a list of the places of import
• a description of the accounting of the shipment and whereabouts of the alcohol products

Detailed information on the documents required in each case can be found in the forms. In individual cases, your main customs office may request further documents or waive certain requirements.

There are no costs for the permit. You may be required to provide security.

You must apply for the permit in writing:

• Download the appropriate form for the main application via the Customs Administration website:
  • "Application for a tax warehousekeeper's permit for alcohol products or alcopops" (Form 1240)
  • "Application - registered consignee, permanent permit" (form 2745)
  • "Application - registered consignee in individual cases" (Form 2728)
  • "Application - registered consignor" (Form 2736)
• Complete the forms in full, compile all the required documents and send them by post to your main customs office.
• The main customs office will check your application.
• You will receive notification of approval or rejection.

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

You must submit the application for a permit in good time before your tax warehouse is put into operation for the first time or before you start working as a registered consignor or registered consignee.

• § Section 4 Alcohol Tax Act (AlkStG)
• § Section 5 (1) of the Alcohol Tax Act (AlkStG)
• § Section 6 (2) of the Alcohol Tax Act (AlkStG)
• § Section 7 (2) of the Alcohol Tax Act (AlkStG)
• §§ Sections 4 to 9 of the Alcohol Tax Ordinance (AlkStV)
• §§ Sections 16 to 17 of the Alcohol Tax Ordinance (AlkStV)

• Information on alcohol tax on the website of the customs administration
• Information on the permit on the website of the Customs Administration

Federal Ministry of Finance