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If you want to transport coffee tax-free, you must inform the customs administration of this or be able to prove it accordingly.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
If you transport coffee without the products already being subject to coffee tax, this is referred to as "transport under suspension of excise duty". The tax is suspended while the products are in transit to their final destination. The tax is then levied at the place of destination. In certain cases, the products may be used free of tax after transport.
It is possible to transport the goods under suspension of excise duty
For tax control purposes, you must notify the customs authorities in writing or provide easily verifiable accounting evidence if you transport the coffee under duty suspension. If irregularities occur during the transport, the tax suspension ends and the products must be taxed.
You must keep records of the transport of the coffee in the following cases:
If you are transporting coffee in the German tax territory:
If you transport coffee from or to other EU member states:
If you export coffee to a third country
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. 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 costs for the receipt of the declaration.
If tax matters appear to be at risk, you may have to provide security for carriage to the main customs office.
For the transport of coffee
within the German tax territory:
to another EU Member State:
from another EU Member State:
to a third country:
If you handle untaxed coffee or wish to use it to manufacture goods containing coffee from another EU country on more than an occasional basis, you generally require a permit.
If you can prove that you have paid tax on coffee or goods containing coffee, you can receive a refund, remission or reimbursement of coffee tax under certain conditions.
If you have commercial dealings with coffee or goods containing coffee, you must pay coffee tax under certain conditions.