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V2903-18 ·12 November 2018 ·consulta-vinculante Medium impact
Tax

Entry into customs warehousing of alcoholic beverages with excise duty paid for shipment to another EU Member State permitted

A query was raised regarding whether alcoholic beverages with excise duty already incurred could be entered into a customs warehouse for shipment to another Member State under a suspensive regime, even if the entrepreneur does not request a refund. The Directorate-General for Tax (DGT) ruled that the regulations permit such entry and that the warehouse keeper is not obliged to verify whether the entrepreneur requests a refund.

In 6 key points

How it affects those involved

This ruling clarifies the procedures for the movement of goods under excise duty regimes, providing legal certainty for warehouse keepers and entrepreneurs regarding the entry of goods with duty already paid for intra-Community transit.

Lifecycle

2018-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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