2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT
3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.6- Packaging wastes compliance
SAAD / SAD compulsory for circulation of excisable goods
S(A)AD: Simplified (Administrative) Accompanying Document, is compulsory for circulation of excisable goods.
When a seller wishes to send products within the European Union and has already paid the excise duties, it must establish a S(A)AD on paper. The S(A)AD is used to send goods under ‘duty paid’ or ‘duty under deferment account /guarantee’ status. This is the main requirement of circulation of excisable goods.
You must guarantee the amount of excise duties due to the customs administration of the destination country. You need to do this prior to sending your products.
Details of what information an S(A)AD must include are contained in EU Commission Regulation 3649/92/EEC.
The simplified accompanying document shall be drawn up in three copies.
- First, copy 1 shall be kept by the supplier for fiscal control.
- Second, copy 2 must accompany the goods during the movement and shall be kept by the recipient.
- Third, copy 3 must accompany the goods and shall be returned to the supplier with a certificate of receipt. It will also indicate the further fiscal treatment of the goods in the Member State of destination. It is given by the recipient, if the supplier requires it in particular for reimbursement purposes. This copy shall be attached to any eventual application for reimbursement.
Commercial documents for circulation of excisable goods
Commercial documents, (e.g., invoices, delivery notes, freight documents, and so on), may also be used as the simplified accompanying document. This is provided they contain the same elements of information and the nature of the information is identified by a number corresponding with the relative box number of the example.
If the commercial documents referred to in Article 2 of EU Commission Regulation 3649/92/EEC are used as the simplified accompanying document, they shall be marked conspicuously with the following statement:
‘Simplified accompanying document (excise goods) for fiscal control purposes’.
Excise goods found to be travelling without the appropriate accompanying document are liable to forfeiture. Therefore, you need to take every necessary step to ensure that a valid S(A)AD does travel with the goods at all times.
You need to inform a competent authority of any changes to the information you’ve supplied. As soon as this occurs, you must do this, and certainly before the goods arrive in the member state of destination. Finally, you need to notify a competent authority as soon as you receive the goods. If you do this, you will avoid any situation of irregularity.
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