This section is part of a full article on excise duties :
1- Definition of “Alcoholic Beverages

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

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
3.5- Monopoly
3.6- Packaging wastes compliance

Directive 2008/118/EC does provide a system of reimbursement of the excise duty paid in the first member state. This excise duties drawback avoids double taxation.

Member states determine Excise duties refund conditions.

Drawback is a reimbursement of excise duty paid to an eligible claimant. This is compounded when the dispatched goods, have already been released for consumption in origin member state, and delivered to another member state.

Alcohol dispatch

Before dispatch  (refund/drawback)

The representative must guarantee or secure the duty. If you are not sure of the requirements in the EU country of destination, you must seek advice. We suggest that you need to discuss this with the fiscal authority in the EU country of destination.

You must check that you are an eligible claimant. Also, you need to check that the goods are eligible goods. With regards, you being within the time limit to claim drawback, you must check first.

After arrival (refund/drawback)

A refund is possible where the following procedures are respected. Also, documents need to be presented to the competent authorities, providing certain conditions and requirements are met:

You must make sure that the claim or claims being submitted comply with the time limit and the minimum monetary limit.

Example of excise duties drawback procedures :

– Spain : refund form and instructions

Find more topics about compliance :

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