Tobacco Retail License

Retail trade in tobacco products is subject to the Tobacco Tax Act (Tabaksteuergesetz). If you source tobacco products from the duty-free circulation of other EU member states or operate a tax warehouse for untaxed tobacco, you need a permit from the competent main customs office (Hauptzollamt).

For standard domestic retail (selling already-taxed products with German tax stamps), you register your trade normally and comply with product presentation rules: tobacco packaging must remain sealed with tax stamps intact. Strict youth protection rules apply, including a ban on sales to minors and restrictions on vending machine placement. Display bans and advertising restrictions under the Tobacco Products Directive (TPD2) further regulate how tobacco may be presented and marketed in retail.

Requirements

  • Trade registration
  • Compliance with Youth Protection Act (no sales to under 18)
  • Compliance with Tobacco Products Act (health warnings, packaging)
  • For EU sourcing: main customs office permit

Procedure

  • Trade registration at trade office
  • Application to main customs office for EU sourcing if applicable
  • Fees: low