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Shipping excise goods with excise duty suspended

If a trader wishes to ship excise goods on which excise duty has not (yet) been paid under the excise duty suspension arrangement from a tax warehouse in Belgium.  The excise duty will then not be paid in Belgium at that time.

  • As a tax warehouse, to whom are you allowed to send excise goods under the excise duty suspension arrangement?

    • To another tax warehouse in Belgium
    • to a tax warehouse in another Member State
    • to a (temporary) registered consignee in another Member State
  • Conditions under which excise goods may be dispatched under the excise duty suspension arrangement

    • the provision of a guarantee for the movement of excise goods
    • where appropriate, the provision of a guarantee for the storage of excise goods
  • Document to dispatch goods under the excise duty suspension arrangement

    Excise goods are sent 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 for excise goods to be dispatched under the excise duty suspension arrangement

    • shipping under the excise duty suspension arrangement followed by export
    • sending to an exempted consignee (diplomats, armed forces,.....) in another Member State