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Apply for permission to handle energy products

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
The application for permission is generally informal and in writing, except for use by air carriers. Please always provide the following information and attach the required documents: 


  • Name, address and legal form of the applicant
  • Tax number of the applicant at the responsible tax office
  • Type of energy product according to the designation in the law as well as the purpose of use
  • Statement on whether similar taxed energy products are traded, stored or used

As an air carrier: 


  • Download the appropriate form from the Customs Administration website:
    
 
    • Application for Permission to Use Tax-Exempt Energy Products for Aviation (Form 1160).
    • Application for a one-time permit for tax-exempt use of energy products for aviation (Form 1161).
  • Complete the form and attach the required documentation.
  • Submit the documents by mail to your local principal customs office.
  • The main customs office will check your documents.
  • You will receive a decision with the permission and 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 domiciled. If your business is operated from a location outside Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

			
Legal bases
			
More information
Examples are listed below: 


  • They manufacture energy products.
  • You store energy products.
  • You use energy products for purposes other than heating or fuel.
  • You use energy products as samples for testing purposes.
  • You ship energy products, for example, on behalf of a company.
  • They receive energy products dispatched from a tax warehouse in another Member State or from a place of import in another Member State.
  • You operate a coal business or supply coal.
  • You use coal in your operation, for example, to manufacture a product.
  • You use natural gas in your operation, for example, to manufacture a product.
  • You commercially operate shipping and use the energy products 
    
 
    • for the maintenance of watercraft.
    • For the manufacture of watercraft.
  • They use watercraft 
    
 
    • for sea rescue.
    • as a public authority for official purposes.
  • You operate commercial aviation and use energy products, for example heavy oils, under certain conditions
    
 
    • as aviation fuel.
    • as aviation turbine fuel.
    • for the maintenance of aircraft.
    • for the development and manufacture of aircraft.
  • They use aircraft 
    
 
    • for air rescue.
    • as a public authority for official purposes.

In all cases you need a written permission from the main customs office responsible for you. The permission is granted subject to revocation. 

Before granting permission, the main customs office generally checks whether certain requirements are met, for example with regard to tax reliability, accounting and the technical equipment in your business.