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.
Before dispatch (refund/drawback)
- a valid S(A)AD or a commercial equivalent with the same information. Also, it must bear the statement ‘Simplified Administrative Accompanying Document (Excise goods) for fiscal control purposes’
- if the claim includes alcoholic products that bear fiscal marks or duty stamps, destroy or permanently obliterate the fiscal marks or duty stamps
- you must secure the excise duty in the EU country of destination to the satisfaction of the fiscal authorities in that country. Or you must hold evidence that duty is not payable on the goods in the EU country of destination. We also recommend that a document showing that the duty has been secured in the EU country of destination must accompany the goods
- you must hold the goods for at least the relevant period. This is in case competent authority require, in order to inspect the goods and the S(A)AD
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 submit to the competent authority the declaration of the consignment. This must correspond to the dispatch.
- you need to submit a request for a refund to the competent authority from the submission of the consignment declaration. Also, you must provide a copy of S(A)AD on which the consignee has acknowledged the receipt.
- you must possess a document certifying either the payment of the excise duty, or presentation of an instrument guaranteeing / deferring payment of the excise duty in the member state of destination. It must contain at least the following information: address of the competent authority in the member state of destination, date and reference, or registration number used for the excise duty accounts/calculation in the member state of destination.
- you need to provide any other evidence required by the competent authorities. This includes any specific circumstances in order to determine actual eligibility for the excise duty refund. For example, commercial or transport documents, etc.
- if the claim includes alcoholic goods subject to duty stamps, you need to provide a copy of the notification of obliteration sent to the duty stamps competent authority. Also, you must provide an extract from your records showing the details of the stamps that were obliterated.
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
- United kingdom : notice 207 : Excise Duty Drawback