Apply for a permit for the tax-free use of alcopops

You must apply for the permit in advance in writing to the responsible main customs office.

• Download form 2740 "Application for tax-free use" (form 2740) with the "Business declaration" (form 2741) from the customs administration website.
• Complete the form in full, compile the remaining 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 tax reliable.

You must enclose the following documents in duplicate with the application:

• a plan of the establishment showing the requested storage and use locations of the alcopops, including the addresses
• a declaration from the establishment stating the exact purpose and manner of use of the alcopops (form 2741 "Declaration of establishment - attachment to form 2740")
• for companies and other establishments:
  • current extract from the commercial, partnership, cooperative or association register or
  • Copy of the business registration or
  • Copy of the shareholders' agreement

In individual cases, your main customs office may request further documents or waive certain requirements.

none

You must apply for the permit before the planned start of use.

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 27 Alcohol Tax Act (AlkStG)
• § Section 28 (1) of the Alcohol Tax Act (AlkStG)
• §§ Sections 58 to 61 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 possible: no
• Written form required: yes
• Personal appearance required: no

• "Application for tax-free use" (form 2740)
• "Operating declaration - Annex to Form 2740" (Form 2741)

19.02.2021