Apply for tax reduction for the onshore power supply of watercraft

You can apply for a tax reduction for commercial watercraft that are docked in the port and use shore power during their lay time. You can obtain the permit from the locally competent main customs office.

If you use shore power for your watercraft during the time spent in port, a reduced electricity tax rate applies in many cases.

You are entitled to a reduction in the electricity tax if you

• use the watercraft commercially and
• possess a corresponding permit from the locally competent main customs office.

For companies operated from a location outside of the German tax territory, or for persons without a residence in the German tax territory, the principal customs office (Hauptzollamt) in whose district you first become subject to tax is responsible.

The electricity tax is measured in megawatt-hours (MWh). The standard tax rate is EUR 20.50 per megawatt-hour. In the event of a tax reduction for shore-side electricity supply to watercraft lying in port, the tax is reduced by EUR 20.00. It then amounts to only EUR 0.50 per megawatt-hour.

You can apply for the tax reduction for shore-based power supply in writing or online with the locally competent main customs office.

Written application

• Go to the German Customs website and access the form „Application for the grant/amendment of a permit for the tax-privileged withdrawal of electricity for shore-side electricity supply of watercraft" (Form 1457). You can fill out the form directly on your computer.
• Print out the completed form and attach the required documents if necessary.
• Sign the completed form and submit it to your responsible principal customs office. The principal customs office will review your application. 
• You will receive the notice with the individual permit or a rejection.
• In the case of a single permit, you will be issued a permit certificate showing that you are authorized to purchase electricity at the reduced tax rate.

Online application

• Access the online service of the German customs administration at www.zoll-portal.de
• To apply for a reduced electricity tax via the customs portal, you must register once. For the registration and all log-ins, you need proof of identity via ELSTER or the online ID function of your ID card.
• If you are registered, select the form „Energy and Electricity Tax (Other Applications)“, fill it out and, if necessary, attach additional documents.
• Submit the application. The main customs office will review your application. 
• You will receive a notification that you can retrieve the decision granting the individual permit or a rejection in the Customs Portal.
• In the case of a single permit, you will be issued a permit certificate showing that you are authorized to purchase electricity at the reduced tax rate.

There are no deadlines.

There are no costs for you.

• Objection
• Action before the finance court
• An objection against the decision of the principal customs office can be filed within one month, and in subsequent proceedings, legal action may also be brought before the finance court if necessary. For details, please contact your competent principal customs office or your legal counsel.