Payment of excise duty and consumption tax when goods are imported

Import tax (excise duty) has to be paid for the consumption of excise goods or consumer goods when the goods are imported. For example, on beer and wine, or even non-alcoholic beverages such as mineral water and fruit juices. Customs formalities also apply to these goods if they come from another EU country. You would then also have to deal with import documents.

Deferring the payment of excise duty and consumption tax can then be an attractive option. The goods are stored and dispatched under suspension of excise duty. By not releasing them for free circulation until the point at which they are actually sold gives you a liquidity advantage. Or they may even be completely exempted from additional taxes. For example, because they will be leaving the European Union again. We will make sure that the electronic administrative document (e-AD) is created in your name through the Excise Movement and Control System (EMCS). Gaston Schul’s invoice is your legal proof that you have fulfilled the excise obligation.

An e-AD is, however, subject to conditions. The e-AD may only be used if:

  • the sender has a tax warehouse authorisation (in other member states: tax entrepôt) or
  • is a registered consignor

Our customs advisors will be happy to help you to obtain these licences.

Keep faultless records

The import or export of excise goods or consumer goods is subject to a hefty administrative burden. There has to be a clear picture of the quantity, nature and composition of the excise goods that are produced and/or stored. And the stock records must contain (amongst other things) information about the location where the goods are stored within the company.

The customs specialists at Gaston Schul are specialised in excise duty and administrative tasks. You can leave your administration to us with confidence.