7 / 21 Excise related to import and export

Module 7

Excise duties are indirect taxes on the sale or use of specific products, such as alcohol, tobacco and energy. They, along with customs duties and VAT, are one of the taxes to be calculated and indicated in the customs declaration. The focus of this module is activities required for customs professionals when importing or exporting goods for which excise duties apply.

Lessons

The module consists of two 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.   

Outcome

At the end of the module 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.

Time

Please plan to dedicate 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