Payment for release for consumption of excise goods
When will excise duty become chargeable?
Excise duty becomes chargeable at the time of release for consumption.
Principle: on leaving the excise duty suspension arrangementExceptions/specific cases for the release for consumption and payment of excise goods
- See specific arrangements (chargeability of excise duty on receipt of excise goods from another Member State on which excise duty has already been paid, distance selling, additional payments on energy products,.....
- see specific legislation (manufactured tobacco, coal, natural gas, electricity, energy products)
How should you release excise goods for consumption and pay for them?
By filing a declaration for consumption AC4 via the web application PLDA ("PaperLess Customs and Excise").
AC4 for release for consumption of excise goods
Principles:
In the case of release for consumption from a tax warehouse: at the latest on the Thursday of the week following the week of release for consumption of the excise goods.
On receipt by (temporary) registered consignee: at the latest on the Thursday of the week following the week of receipt of the excise goods.
On receipt of excise goods on which excise duty has already been paid in another Member State via SAAD (simplified accompanying document) or via distance selling: at the latest on the Thursday of the week following the week of receipt of the excise goods.
Specific cases: see specific legislation (manufactured tobacco, coal, natural gas, electricity, energy products)Paying on release for consumption of excise goods
Principle: at the time of submission of the declaration for consumption AC4, except in the case of deferred payment.
AC4 for release for consumption of excise goods with exemption from excise duty
The declaration for consumption AC4 must also be submitted at the time of release for consumption at zero duty or with exemption from excise duty - see specific legislation
