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Alcopop tax; application for a permit to handle untaxed alcopops

If you handle alcopops that are not taxed, you will need a permit in many cases. This is the case when producing, handling, processing, storing, receiving or sending alcopops.

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Procedure details

The permit entitles you to handle untaxed alcopops under certain conditions, for example as a manufacturer, importer or trader.

If you belong to one of the following groups of people, you require a permit to handle untaxed goods:

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

In all cases, you require a written permit from the main customs office responsible for you. The permit will be issued subject to revocation.

Before issuing a permit, the customs administration generally checks whether certain requirements are met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.

If you are a tax warehouse owner and use untaxed alcohol to produce alcopops, you also require a permit for a tax warehouse for alcohol products (alcohol and goods containing alcohol). In these cases, this is referred to as a "combined storage permit". If you do not have this permit, you are only authorized to produce alcopops from alcohol that has already been taxed.

  • 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 the alcopop 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.

  • Required Documents

    Für die "Erlaubnis als Steuerlagerinhaber" zusätzlich jeweils 2-fach:

    • Formular 1241 "Betriebserklärung – Steuerlager für Alkoholerzeugnisse (Alkohol/alkoholhaltige Waren) oder Alkopops"
    • Verzeichnis der Räume und Betriebseinrichtungen oder der Anlagen zur Alkoholgewinnung und -reinigung (Formulare 1204 und 1205)
    • Lagepläne der Räumlichkeiten des Steuerlagers mit Erläuterungen

    Für die Dauererlaubnis als "registrierter Empfänger" zusätzlich jeweils 2-fach:

    • Warenverzeichnis (Formular 2746)
    • ein Lageplan des Betriebs mit dem beantragten Empfangsort im Betrieb mit Angabe der Anschrift
    • eine Darstellung der Buchführung über den Empfang und Verbleib der Waren
    • gegebenenfalls Unterlagen zum Nachweis, dass Sie ermäßigte Steuersätze anwenden dürfen

    Für die einmalige Erlaubnis als "registrierter Empfänger" müssen Sie keine weiteren Unterlagen einreichen.

    Für die "Erlaubnis als registrierter Versender" zusätzlich jeweils 2-fach:

    • Formular 2737 "Warenverzeichnis – registrierter Versender (ohne Energieerzeugnisse)"
    • eine Aufstellung mit den Orten der Einfuhr 
    • eine Darstellung der Buchführung über den Versand und Verbleib der Waren

    Detaillierte Informationen über die jeweils benötigten Unterlagen finden Sie in den Formularen. Im Einzelfall kann Ihr Hauptzollamt weitere Unterlagen anfordern oder auf bestimmte Anforderungen verzichten.

All permits must be applied for in writing in advance at the responsible main customs office.

  • Download the appropriate form for the main application from 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)
  • Complete the forms in full, compile 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.

  • for the permit: none
  • Security deposit may be required

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.

The processing time depends on the specific circumstances of each individual case, in particular the result of the examination of the actual operating conditions. As the time periods vary greatly here, no standard processing time can be specified.

  • Objection. Detailed information on how to lodge an objection can be found in your notification of the permit applied for.
  • Appeal to the tax court

Status: 09.03.2025
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal
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