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