Excise Warehouse Permit for Alcohol in Germany

Excise Warehouse Permit: Establishment and Requirements for Businesses and Restaurants

To establish an excise warehouse for alcohol in Germany for a Hungarian company, an excise warehouse permit as an excise warehouse operator is required. Excise warehouses are locations where excisable goods such as alcohol can be produced, processed, stored, received, or shipped under excise suspension. An excise warehouse allows alcohol to be stored and managed under excise suspension.

Does Your Client Need an Excise Warehouse Permit?

Yes, if your client plans to store or process alcohol under excise suspension in Germany, a corresponding permit is required. This permit is issued by the responsible main customs office. A permit ensures that alcohol is properly managed under excise suspension.

Procedure and Approval Duration

The process of obtaining a permit as an excise warehouse operator generally includes:

Application Submission: Submission of a detailed application to the responsible main customs office, including information about the company, planned activities, and the premises of the excise warehouse.
Review: The main customs office verifies the details and assesses whether the legal requirements are met. The review ensures that all requirements for the excise warehouse permit are fulfilled.
Approval: If the evaluation is positive, the permit is granted. The excise warehouse permit allows alcohol to be stored under excise suspension.

The total processing time may vary depending on several factors, including the completeness of the submitted documents and the current processing time of the main customs office. It is advisable to contact the responsible main customs office early to obtain specific information on the procedure and estimated processing time.

Permit for Restaurants

Yes, if you want to offer self-distilled spirits in your restaurant, you need a permit for alcohol production and possibly an excise warehouse permit, depending on the type of storage and processing. A permit may be required if the alcohol is not immediately taxed.

Key Points

Distilling Rights & Alcohol Production
- Alcohol distillation is strictly regulated in Germany.
- You need a distillery permit from the responsible main customs office.
- Small distilleries can be approved under certain conditions.
Taxation & Excise Duty
- Alcohol is subject to spirits tax.
- Normally, all self-produced alcohol must be taxed unless you use an excise warehouse.
Excise Warehouse – Yes or No?
- If you tax the spirits immediately after production and offer them in your restaurant without excise suspension, you do not need an excise warehouse.
- If you store or sell larger quantities of untaxed spirits, an excise warehouse permit may be required.

What Should You Do?

Contact the main customs office to check if a permit is necessary.
If you produce spirits solely for in-house consumption in your restaurant and tax them immediately, a permit is usually not needed.
If you produce larger quantities or plan to sell them, an excise warehouse may be beneficial.

Recommendation

For a smooth approval process, your client should submit all required documents completely and correctly and consult with the main customs office if necessary to clarify specific requirements. Applying for an excise warehouse permit in good time can help avoid delays and facilitate the start of operations.

Dr. Katona Géza, LL.M. ügyvéd (Rechtsanwalt / attorney at law)

___________________________________