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If you produce, handle, process, store, receive or dispatch alcohol products that have not yet been taxed, you require a permit.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
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
The check may relate to you personally, for example as managing director, or to other persons in your company who are relevant to the handling of and compliance with tax matters.
You require the permit if you belong to the following groups, among others:
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:
For the "permanent permit as registered consignee" additionally 2 copies each:
For the "Permit as registered consignor" additionally in duplicate:
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.
All permits must be applied for in advance at the responsible main customs office online or by post.
Application in the customs portal:
Application by post:
There are no costs for the application. However, a security deposit may be required.
There is no deadline. However, you must submit the application for a permit in good time before the first commissioning of your tax warehouse or before commencing your activities as a "registered consignor" or "registered consignee".
There are no indications or special features.
If you want to transport untaxed alcohol products, you need a special permit and registration to participate in the computerized transport and control system.
If you want to operate a so-called severance distillery, you need a permit to do so.
If you want to use alcohol tax-free, you need a permit to do so.
If you can prove that you have paid tax on alcohol products, you can receive a refund, remission or reimbursement of alcohol tax under certain conditions.
If you produce or import alcohol or goods containing alcohol, you must pay alcohol tax under certain conditions.
If you produce alcohol in so-called settlement distilleries, you must pay alcohol tax.