Goods subject to excise duties can be delivered in various ways. The explanation below is based on the trade in common excisable goods.
Importing from a third country
When importing excisable products from a third country, account must be taken of three forms of indebtedness: customs duties, VAT, and excise duty. The way in which the debts are represented and/or paid depends on various factors such as the place of entry into the European Union, the final destination of the excisable products, and any authorizations issued by the importer (or an external partner of the importer) at the final destination.
A Belgian business buys wine in Argentina and the goods are imported via Belgium.
Option 1: Upon arrival in the European Union at the port of Antwerp or Zeebrugge, an import declaration can be made by the customs agent, whereby the customs duties and excise debts are paid directly via the same import declaration.
Option 2: Upon arrival in the European Union at the port of Antwerp or Zeebrugge, the goods can be stored in a bonded warehouse as soon as the import declaration has been completed. The customs duties are paid via the import declaration, but the excise debts are temporarily ‘suspended’ by drawing up an eAD to the bonded warehouse. *To draw up an eAD after import, the customs agent must have the necessary registered consignor authorization.
B. A Belgian business buys wine in Argentina and the goods are imported via the Netherlands.
Option 1: Upon arrival in the European Union at the port of Rotterdam, an import declaration can be drawn up in the Netherlands in which any customs debts are paid. For excise purposes, an eAD must be drawn up for Belgium in order to pay the excise debts in the Member State of destination. *To receive an eAD after import, the importer or their external partner must have the necessary registered consignor or bonded warehouse authorization.
Option 2: After arrival in the European Union at the port of Rotterdam, a transit declaration can be made in the Netherlands for transit of the excisable products to Belgium. An import declaration can then be drawn up in Belgium after the goods have arrived for payment of customs duties and excise debts.