Products already released for consumption and transported by seller to another member state will be subject to excise duty in the member state of destination.
The person liable to pay the excise duties is the vendor / tax representative.

This post describes how excise duties payment works.

This information is highly relevant to you, if you are either a vendor or tax representative.

Legal framework for excise duties payment

Two Directives are actually in force:

The Directive provisions are essentially of three kinds:

– Classifying alcohol and alcoholic beverages – as defined in the Combined Nomenclature – into five different fiscal categories :
> beer
> still wine
> sparkling wine
> intermediary product (still or sparkling)
> ethyl alcohol

– Tax structures applicable to fiscal categories.

– Exemptions and reduced rates for certain products or producers/brewers, etc.

These will have an affect for you, when you deal with excise duties payment.

Correct approach when you deal with competent authorities

Finally, if you use the standard duty-paid scheme, you may not defer the duty. However, you must secure it before the goods are dispatched.

It is very important that you read and stick to the Directive 2008/118/EC in the order of its articles. The requirements for distance sales are different. These include, many dispatches at the same time, or regular dispatches. This differs for other duty-paid movements. These would include, holding of excisable beverages in another member state, or non-continuous dispatches.

A correct application of the Directive and/or specific rulings or agreements, if you apply them, will reap benefits for you. This will let you defer payment and declaration on a monthly/weekly/daily basis. This is instead of a dispatch per dispatch approach. This will make all the difference to you.

Find more topics about compliance :

2 Responses

  1. Can Distance Selling Excise Duty be paid in any EU Member State without nominating a Tax Representative in the Member State of destination. This covers sales of Alcohol Beverage to a consumer ?
    Many thanks

    1. Hi, before any other consideration, we need to clarify if we talk about DISTANCE SALES (deliveries to particulars, of beverages already released for consumption in another Member State).
      The Directive 2008/118/ce is being recast and the rules for DISTANCE SALES are being redacted with more flexibility -> some EU countries as France, are making payment of excise duties easier to foreign traders since January 2020.
      Every quarter we have some news on this matter. I will post any relevant information as soon as any publication arise.
      Thank you for your question.

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