![]() The person importing the goods, if they are imported without being put under the duty-suspension arrangement The sender, recipient, transporter or 3rd party providing a movement guarantee - whoĬaused the goods to leave the duty-suspension arrangement (In this case, the 27 EU member states) The person or business who is the authorised warehouse-keeper of the place where excise products are produced, processed, stored, dispatched or If excise products are destroyed or lost due to unforeseeable reasons or natural disasters before they are released for consumption, Meaning it doesn't have to be paid until the product is released for consumption. Most excise goods become subject to excise duty as soon as they are produced, or imported into the EU. There is an important difference between the moment a product becomes subject to excise duty and the moment when this duty has to be paid. Quantity such as per kilogram, hectolitre (hl) or degree alcohol.
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