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Receiving excise goods with excise duty suspended

If a trader wishes to receive excise goods on which excise duty has not (yet) been paid, either in Belgium or in another Member State, this must be done under the excise duty suspension arrangement.  The (Belgian) excise duty only has to be paid when leaving the excise duty suspension arrangement.

  • When may you receive excise goods under the excise duty suspension arrangement

    • the excise goods come from a tax warehouse in Belgium
    • the excise goods come from a tax warehouse in another Member State
    • the excise goods are imported from a third country via a registered consignor
  • Conditions for receiving excise goods under the excise duty suspension arrangement

    or
    as a trader you have an authorisation "authorised warehouse keeper": then you can receive the excise goods under the excise duty suspension arrangement and you can also keep them under the excise duty suspension arrangement until you release them for consumption and then pay the excise duties.
    or
    as a trader you have an authorisation "a registered consignee": then you can receive the excise goods ONLY and this from ANY MEMBER STATE under the excise duty suspension arrangement; you must immediately release the excise goods for consumption and then pay the excise duties.

    Attention: 

    • If the excise goods are not destined for the Belgian market, you can, with your authorisation "authorised warehousekeeper", ship them further under the excise duty suspension arrangement to the Member State of destination
    • when another person in Belgium will release the excise goods for consumption, you can send them, with your authorisation, to the tax warehouse under the excise duty suspension arrangement of the person concerned.
  • Document to receive excise goods under the excise duty suspension arrangement

    Excise goods are received under cover of an e-AD (electronic administrative document).  This e-AD is created via EMCS (Excise Movement Control System) which centralises all excise movements at European level.

  • Specific cases of excise goods to be received under the excise duty suspension arrangement

    • direct delivery: authorisation to have goods under the excise duty suspension arrangement delivered directly to your customers
    • authorisation for temporary registered consignee: when you receive excise goods under the excise duty suspension arrangement SPORADIC (maximum 6 times a year) from another MEMBER STATE and release them immediately for consumption with payment of excise duty