Paying the correct amount of import duties, not too much, not too little. And not paying at all if it’s not necessary. Optimal use of customs procedures – such as transit, inward processing or temporary storage in a customs warehouse – is essential to achieve this. However, this requires good administration and process management.
In addition to customs duties and anti-dumping duties, excise duties are also levied in the EU. This tax is charged in the Member State of destination on goods such as alcoholic beverages, mineral oils, and tobacco products. Excise duties are due upon importation or release of excise goods.
While the rates of excise duties are determined nationally, European regulations and directives set rules for the storage and transport of these goods. Due to the Netherlands’ position in (international) trade, many companies hold an authorisation for an excise goods warehouse (AGP) to facilitate this trade. The principle is that excise duties are paid only at the place of final consumption. Storage and transport often occur under excise suspension, which entails significant risks. Failure to clear transport documents may result in additional assessments amounting to hundreds of thousands of euros.
To qualify for the necessary permits, your company must meet administrative requirements and provide assurances that you will comply with excise obligations.
1. Determine which authorisation you need for storing excise goods
If you wish to only receive, store, and dispatch excise goods under suspension from an AGP, you will need an authorisation for storage in an excise goods warehouse. If you also want to produce excise goods in your AGP, you will need an authorisation for production in an excise goods warehouse.
2. Set up your administration correctly!
To obtain an excise authorisation, you must meet several (strict) administrative requirements. Customs will request a detailed description of your administration and administrative organization as part of the application process. Your administration must include, among other things: e-ADs, commercial documents with an ARC, and fallback documents. This is just a small selection of what is required. We are happy to advise you on this.
3. Conduct periodic internal audits
Regularly verify that the administrative stock matches the physical stock. If you have registered more or fewer goods than are physically present in the AGP, you will owe excise duties on the difference. Additionally, as the holder of a storage authorisation for an excise goods warehouse, you are obligated to maintain a minimum quantity of excise goods in your AGP. Identifying whether you have provided sufficient guarantees to Customs in a timely manner is also part of internal auditing. Need advice on structuring internal audits and identifying critical aspects? We are here to help.
4. Verify whether your recipient is authorized to receive goods under excise suspension
An electronic administrative document (e-AD) is mandatory for transporting excise goods under excise suspension within the EU. The recipient must hold the required authorisation to receive excise goods under suspension. To verify whether a recipient in another EU Member State has the necessary authorisation, consult the System for Exchange of Excise Data (SEED).
