Documents for mineral oil tax refunds (Germany only)

As an operator of a cogeneration plant to ensure reimbursement of fuel taxes from Hauptzollamt (principal customs office) you must submit the following documents:

Declaration of Tax Relief

With this declaration and the TDS of your CHP you confirm to the Hauptzollamt (principal customs office) that you meet the requirements for reimbursement. This statement you must make only once.

Declaration of tax relief (259 KB)
Specifications ASV 40 (502 KB)
Specifications ASV 30 (502 KB)
Specifications ASV 21 (502 KB)
Specifications ASV 20 (502 KB)
Specifications ASV 15 (502 KB)
Specifications ASV 14 (502 KB)
Specifications ASV 18, 2007 (84 KB)
Specifications ASV 15, 2006 (256 KB)

Application form for principal customs office (Hauptzollamt) (Germany only)

The application form is available on the Customs website (

Request from customs office 1132
Request from customs office 1134

(Status 03.06.2014 – All Rights Reserved. The statutory regulations shall apply.)


For a successful application you need the amount of gas/fuel that was consumed in the CHP. If you do not have a separate gas meter for the CHP, you can determine the amount of gas here. The calculation is converted to full- load hours. Thus, the calculated gas consumption is not always above the actual gas consumption.

CHP electricity meter:
Count beginning kWh
Meter reading end kWh
Total kWh
Amount of fuel:  
Column 4 of the application for tax relief
Energy Tax refund: Amount  
Column 5 of the application for tax relief
Some principal customs offices (Hauptzollämter/HZA) are now demanding that the tax-deferred gas is a measurement greater than 15 kWe from the CHP. Please clarify the type of billing in advance to the competent principal customs office (Hauptzollamt/HZA).
Customs services directory

All statements without guarantee

Zum nächsten Bereich springen