Warehousing / holding excisable goods – Distance sales

This article details warehousing excisable goods, when it comes to bonded storage and products already released for consumption. Legal framework of warehousing excisable goods First of all, Article 36 of Council Directive 2008/118/EC does refer to products already released for consumption. Furthermore, products stored in bonded warehouses, products under suspension, or irregularity are out of […]

Types of alcoholic beverages

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 beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT […]