Applying for permits to handle alcopops

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.

• 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.

For the "Permit as tax warehouse keeper" additionally in duplicate:

• Form 1241 "Business declaration - tax warehouse for alcohol products (alcohol/alcohol-containing goods) or alcopops"
• 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 with explanations

For the permanent permit as a "registered recipient" additionally in duplicate:

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

You do not need to submit any further documents for the one-off permit as a "registered consignee".

For the "Permit as registered consignor", you must also submit 2 copies:

• Form 2737 "List of goods - registered consignor (excluding energy products)"
• a list of the places of import
• a description of the accounting of the dispatch and whereabouts of the goods

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.

• 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.

• § Section 3 (1) of the Alcopop Tax Act (AlkopopStG)
• § 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)

• 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

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

• "Application - Tax warehouse keeper for alcopops and 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)

19.02.2021