Apply for permission to handle beer products
- Steuern und Abgaben
Procedure
You must apply for the permit in writing:
- Download the form that suits you via the website of the Generalzolldirektion:
- "Application - tax warehouse keeper for beer" (Form 2000).
- "Application - registered consignor" (Form 2736)
- "Application - Registered User" (Form 2740)
- "Application - Registered Consignee, Permanent Permit" (Form 2745)
- "Application - registered consignee in individual case" (Form 2728)
- "Application - designee of a mail order vendor" (Form 2753).
- Complete the forms in full and mail them to your local Main Customs Office.
- The main customs office will examine your application.
- You will receive a decision in the form of 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.
Legal bases
- § 5 Absatz 1 Biersteuergesetz (BierStG)
- § 6 Absatz 2 Biersteuergesetz (BierStG)
- § 7 Absatz 2 Biersteuergesetz (BierStG)
- § 21 Absatz 4 Biersteuergesetz (BierStG)
- § 23a Absatz 1 Biersteuergesetz (BierStG)
- §§ 4 bis 9 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- § 11 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- §§ 13 bis 14 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- § 37 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)
- §§ 39 bis 39d Verordnung zur Durchführung des Biersteuergesetzes (BierStV)