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V1868-17 14 July 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre el alcohol

Guaranteed shipments procedure required for sending ethanol waste to France

A waste management company requested guidance on shipping solvent waste with an ethanol content exceeding 1.2% vol. to France. The DGT has ruled that, as these products are subject to the Alcohol and Derived Beverages Tax, the guaranteed shipments procedure must be followed.

The question raised

Procedure to be followed to send the aforementioned waste containing ethanol to France.

The DGT's ruling

Waste containing alcohol in excess of 1.2% vol. is subject to the Tax on Alcohol and Derived Beverages. As it is outside the suspension regime, to send it to another Member State, the guaranteed movement system or distance selling must be used, or it must be placed in a tax warehouse for shipment under the suspension regime. If the recipient in France is an operator enabled as an authorized recipient, the procedure is that of guaranteed movements according to Article 9 of the RIE.

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