Excise related to import and export in the EU

Excise duties are indirect taxes on the sale or use of specific products such as alcohol, tobacco and energy. Together with customs duties and VAT, they are among the taxes that must be calculated and indicated in the customs declaration. The focus of this course is on the activities required for customs professionals when importing or exporting excise goods.

The course is Module 7 of the extensive Customs clearance and trade compliance in the EU training (see the brochure).

Lessons

The course consists of two video lessons:

1. EU excise general arrangements
2. Import and export of excise goods

After watching the videos, familiarise yourself with the fallback accompanying document and do the task, both provided in the Resources; and then take the quiz. In addition, you may read recommended articles - after purchasing the course, you will be given access to the articles on the platform.   

Outcome

At the end of the course, you should:

• Be aware of the common EU provisions and arrangements which apply to all products subject to excise duties under EU law;
• Be familiarised with the IT systems used for registration of economic operators involved in the movement of duty-suspended excise goods as well as for recording of movements of goods under excise duty suspension within EU and compulsory document to be used;  
• Understand which documents should be filled out on import or export of excisable goods and be familiar with requirements applicable to those documents;
• Know what status should the economic operators have in order to import and/or export the excise goods under the excise duty suspension.

After successfully completing the quiz (more than 60% of the answers should be correct), you will receive a certificate of completion.

Time

Please plan to dedicate around 1 hour for learning.

When goods subject to the suspension of excise duty are moved to the place where they will be exported from the customs territory of the EU, an e-AD must first be issued and its reference given in the customs declaration. 

Jovita Dobrovalskienė

Customs Knowledge Institute: 🔗 Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge. 📧 CKI@customsknowledgeinstitute.org  

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