Separate and stringent requirements are set for the storage of excise goods, such as alcoholic beverages and tobacco. Not everyone can and should therefore store these types of products. SILS is co-founder and part of ENEAS (European Network of Excise Advisory Services), the European network of excise specialists. Of course we possess all the necessary permits to transport, receive and store excise goods in our warehouse.
As indicated above, a company that wants to import or trade excise goods in Europe needs to deal with very complex excise legislation in addition to import and VAT.
This legislation varies from one Member State to another. Within this legislation, a distinction is made between goods for which the excise duty has already been paid (duty-paid) and between goods for which the excise duty has not yet been paid (non-taxed).
In order to excise goods, an excise tax return is required. SILS is licensed Registered Addressee to do this for our clients. Our customers, such as an importer or trader, do not have to be in possession of such a license in this way.
If a company wishes to store or want to trade non-tax-deducted goods, it must have an AGP permit (Excise Goods Place). In order to qualify for such a permit, strict legislation and regulations must be met. In addition, customs require that a security (in the form of a bank guarantee) is provided, as with a number of other customs authorizations. When we use our permit for storage in an AGP, the excise duty or consumption tax is only paid when the goods leave our warehouse. In this case our customers pay the excise tax or consumption tax periodically afterwards.
The moment of payment of the excise duty due can also be shifted (postponed). For example to an AGP or to a (different) company that holds the Registered Recipient’s license. SILS can take care of this for its customers because we are in possession of a Registered Sender.
More and more excisable goods are sold directly to consumers via the Internet (B2C), such as distilled spirits, wine and beer. Remote rules apply to these so-called remote sales. For example, the excise duty is due in the Member State where the goods are delivered. Thresholds for VAT that apply to distance sales do not apply if you supply excise goods to private individuals in other Member States. This means that for each delivery the applicable excise and VAT amount of the relevant member state must be paid. The supply of goods that are not taxed can only be made between licensees. The direct supply to consumers can not therefore be paid in full.
Is it necessary in this situation to pay excise duty twice? No, it is not. You can appoint a tax representative excise in the Member State where you supply. They can pay national excise duties for you and provide you with proof that you can recover the excise duty in your own Member State. This allows you to deliver immediately and prevents you from paying excise twice. SILS also offers this service.
SILS does not only provide excise declarations for its customers, but can also advise its clients in the field of excise duties. We can also represent our foreign customers in the field of excise duty, in situations as described above. As regular customs broker we also provide other import declarations for our customers. This allows us to meet all tax obligations for all our customers at once: import duties, excise duties and VAT. Fast and efficient!