Leistungen A-Z

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

• Form 1840 "Application - Tax warehouse keeper for coffee"
• Form 1841 "Business declaration - Tax warehouse for coffee"
• Form 2736 "Application - registered consignor (without energy products)"
• Form 2737 "List of goods - registered consignor (excluding energy products)"
• Form 2753 - "Application - Authorized representative of a mail order company (without energy products)"
• Form 2754 "List of goods - authorized representative of a mail order company (excluding energy products)"
• Form 1844 "Application - tax-free purchase of coffee for the manufacture of goods containing coffee"
• Form 1845 "Assortment list - Annex to the application for a permit for the tax-free purchase of coffee for the manufacture of goods containing coffee"

The permit entitles you to handle coffee that has not yet been taxed, for example to store it or to produce goods with it. Before granting a permit, the tax authorities generally check whether certain requirements have been met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.
The examination may relate to you personally, for example as managing director, or to other persons in your business who are relevant for tax purposes.
Depending on the constellation, you will need one of the following permits:

• Permit as a tax warehouse holder: you operate a tax warehouse for untaxed goods. A tax warehouse is a place approved by the main customs office where coffee may be manufactured, processed, stored, received or dispatched.
• Permission as an agent of a mail order company
• Permit as a "registered consignor": you ship coffee tax-free from the place of importation.
• Permit to manufacture goods containing coffee: You receive tax-exempt coffee with which you manufacture coffee-containing goods.

If you have a permit to handle coffee, you must

• keep proper commercial accounts
• and prepare timely financial statements.

For the permit as tax warehouse keeper in duplicate:

• in the case of registered companies: a current extract from the commercial, partnership, cooperative or associations register
• for unregistered companies: a current copy of the business registration form
• for civil law companies: a current copy of the articles of association, if available
• Site plans of the premises of the tax warehouse applied for, indicating the addresses as well as the functions of the rooms, areas and facilities
• a declaration of operation describing the operations relating to the production, processing and storage in the tax warehouse applied for.

For the permit as agent of a mail order company in duplicate:

• in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations
• for unregistered companies: a current copy of the business registration form
• in the case of civil law partnerships: a current copy of the partnership agreement
• At the request of the competent main customs office, the applicant must provide further information if this appears necessary to secure tax revenue or for tax supervision.

For the "registered consignor" permit in duplicate

• in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations
• for non-registered companies: a current copy of the business registration
• in the case of civil law companies: a current copy of the articles of association, if available
• a statement showing the places of importation on arrival of the excise goods from third countries or third territories
• a statement of the accounts relating to the dispatch and whereabouts of the excisable goods

For the permit to receive for the manufacture of goods containing coffee:

• in the case of registered companies: a current extract from the register of companies, partnerships, cooperatives or associations
• in the case of unregistered companies: a current copy of the business registration certificate
• in the case of civil law companies: a current copy of the articles of association, if available
• a site plan of the production facility of the coffee-containing goods in the company with address
• a list of assortments
• a representation of the business records on:
  • the purchase quantity (coffee purchased tax-free),
  • the input quantity (coffee used in production) and
  • the compensating quantity (coffee-containing goods with the corresponding quantity of coffee)

No costs are incurred for the granting of permits.
A security deposit may be required.

You must apply for the permit in writing:

• Download the form that suits you via the website of the Customs Administration or the Form Management System (FMS) of the Federal Finance Administration:
  • Tax Warehouse Owner: Form 1840 "Application - Tax Warehouse Owner for Coffee" and Form 1841 "Business Return - Tax Warehouse for Coffee."
  • Registered consignors: Form 2736 "Application - Registered Consignor (excluding energy products)" and Form 2737 "List of Goods - Registered Consignor (excluding energy products)".
  • Mail Order Agents: Form 2753 "Application - Mail Order Agent (Excluding Energy Products)" and Form 2754 "List of Goods - Mail Order Agent (Excluding Energy Products)".
  • Manufacturers of goods containing coffee: Form 1844 "Application - Exempt Purchase of Coffee for the Manufacture of Coffee-Containing Merchandise" and Form 1845 "Assortment List - Attachment to Application for Permit to Purchase Coffee Exempt for the Manufacture of Coffee-Containing Merchandise."
• Complete the forms in full and send them by post to your main customs office.
• The main customs office will examine your application.
• You will receive a permit or a refusal.

The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are resident. If your business 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 locally responsible.

There are no deadlines.

• §§ Sections 1 to 3 of the Coffee Tax Act (KaffeeStG)
• § Section 6 (1) of the Coffee Tax Act (KaffeeStG)
• § Section 7 (2) of the Coffee Tax Act (KaffeeStG)
• § Section 18 (4) of the Coffee Tax Act (KaffeeStG)
• §§ Sections 4 to 8 of the Coffee Tax Implementation Ordinance (KaffeeStV)
• § Section 12 Coffee Tax Implementation Ordinance (KaffeeStV)
• § Section 27 Coffee Tax Implementation Ordinance (KaffeeStV)
• § Section 30 Coffee Tax Implementation Ordinance (KaffeeStV)

• Information on applying for a permit on the customs administration website
• Retrieval of forms in the forms management system (FMS) of the Federal Finance Administration

Federal Ministry of Finance