Up to EUR 5,000
An administrative fine for an omitted or late notification committed intentionally or through gross negligence. This provision applies where the conduct is not covered by section 378 AO.
Sources: § 24 KaffeeStG, § 381 AO
Coffee transport through Germany
Coffee transit through Germany: notify before transport
Are you transporting roasted or soluble coffee commercially from Poland to another EU country through Germany? If the coffee is in customs free circulation, the movement requires prior notification to German customs. Send us the coffee type, quantity and route. We will check the formalities and prepare to handle the notification.
Contact us before the transport begins.
Check when notification is required
When to notify
Passing through Germany can also require notification
The requirement covers commercial transport of roasted or soluble coffee, including decaffeinated coffee, from customs free circulation in another EU country. For example, coffee travels from Poland through Germany to the Netherlands and is not intended for the German market.
The carrier submits the notification to Hauptzollamt Stuttgart before passing through Germany. This follows from section 17(2), point 2, and section 17(4) KaffeeStG, together with section 26 KaffeeStV. The legal requirement is to notify customs. You can ask CloseMRN to handle the notification.
Sources: § 1 KaffeeStG, § 17 KaffeeStG, § 26 KaffeeStV
German coffee tax: Kaffeesteuer
What could a missing notification cost?
Failing to submit a required notification can lead to German coffee tax being charged, even when the goods only pass through Germany. For a larger load, the tax alone can reach tens of thousands of euros.
Sources: § 17 KaffeeStG, BFH, 14.10.2025, VII R 13/23
| Coffee type | Tax rate | Tax on 10,000 kg |
|---|---|---|
| Roasted coffee | EUR 2.19/kg | 21,900EUR in tax |
| Soluble coffee | EUR 4.78/kg | 47,800EUR in tax |
Illustrative tax calculation if a tax liability arises. These amounts are not fines or the total cost of a case. Coffee-containing products and mixtures may follow different calculation rules.
Sources: § 2 KaffeeStG
Possible sanctions
Sanctions may arise in addition to tax if the conditions set out in the relevant provisions are met.
Up to EUR 50,000
An administrative fine for a tax shortfall caused by gross negligence, if the conditions in section 378 AO are met.
Sources: § 378 AO
Criminal liability
Intentional tax evasion may fall under section 370 AO. A missing notification alone does not automatically establish this offence.
Sources: § 370 AO
These are statutory possibilities and maximum penalties. Liability depends on the circumstances. The EUR 5,000 and EUR 50,000 amounts must not be automatically added together.
Which cases need a separate assessment?
The coffee type, customs status and route determine the formalities. The following cases differ from moving coffee that is in EU customs free circulation.
Green coffee
It is neither roasted nor soluble coffee under KaffeeStG. We do not automatically apply the same requirements. Other customs formalities may still apply.
Sources: § 1 KaffeeStG
Coffee-containing products and mixtures
Send the ingredients and coffee content. Tax treatment depends on the product. We do not automatically multiply the entire mixture weight by the rate for pure coffee.
Sources: § 1 KaffeeStG, § 2 KaffeeStG, § 3 KaffeeStG
Non-Union goods under T1
Goods correctly moved under T1 need a separate assessment. We check their customs status and procedure rather than automatically requiring an additional coffee transit notification.
Sources: § 4 KaffeeStG, § 15 KaffeeStG
Shipment through a port to a non-EU destination
For shipments through Hamburg or Bremerhaven, we check the full route, customs status and planned storage or transshipment. Naming a port is not enough to determine the requirements.
Sources: § 17 KaffeeStG, § 15 KaffeeStG
Delivery to the German market
Delivery to a recipient in Germany differs from simply passing through. A Durchfuhr notification does not replace the obligations for placing coffee on the German market.
Sources: § 17 KaffeeStG
Coffee formalities are separate from EMCS
German coffee tax is a national excise duty. The coffee transit notification described here is not submitted through EMCS.
Sources: Zoll: EMCS, 2.5.1, 12.02.2025, p. 24
How we help
Arrange the formalities before transport
Send the documents and route before departure. We will check whether notification is required, identify the details needed and confirm what we will handle. For regular movements, we can prepare terms for ongoing cooperation.
Send the details
Send the coffee type, quantity, route and available documents.
Confirm the formalities
We check the notification requirement and the information needed to handle it.
We handle the notification
We handle the notification within the agreed scope and keep you informed of progress.
What to send first
This list helps us start handling your request. It is not an identical statutory requirement for every movement.
Request terms for regular coffee transport- Coffee or product type, including ingredients for mixtures
- Net weight of coffee or details that allow it to be established
- Origin, destination and route through Germany
- Expected date of transit
- Carrier and vehicle details, if known
- Invoice, specification and available transport documents
- Whether the goods are in free circulation, under T1 or another customs procedure
Contact us before the transport begins.
Before transporting coffee
Must I notify customs if the coffee only passes through Germany?
Yes, for commercial transport of roasted or soluble coffee from customs free circulation in another EU country when it is not intended for Germany. The carrier submits the notification to Hauptzollamt Stuttgart before transit.
Do the same rules apply to green coffee?
Not automatically. KaffeeStG covers roasted and soluble coffee, including decaffeinated coffee. For green coffee, we check other possible formalities based on the goods, route and customs status.
Does T1 replace the coffee transit notification?
These are different rules. For non-Union goods correctly transported under T1, we assess the procedure and customs status. We do not automatically assume that an additional notification is required or that any T1 document settles the question.
Is the coffee notification submitted through EMCS?
No. The notification described here follows German national coffee tax rules. We handle it separately from EMCS.
When should the transport be notified?
Before passing through Germany. Contact us before transport begins and send the documents and expected transit date.
What about coffee shipped through Hamburg or Bremerhaven outside the EU?
We check the full route, customs status and planned storage or transshipment. Shipment through a port to a non-EU destination requires a separate assessment. The port address alone does not determine all formalities.
Sources and legislation checked on 22 September 2026.