Excise Duties on Alcoholic Beverages:
Alcoholic beverages are subject to excise duties within all EU member states. Excise duties must be paid within the member state where the goods are released for consumption.
Under EU rules, goods subject to excise duty are transported from one Member State to another under a duty suspension arrangement until they reach their destination.
The consignor (Rosso Fine Food S.r.l.) is registered as a commercial warehouse of alcoholic beverages subject to excise duty and the shipment will therefore be made from a warehouse holding products for which excise duty has already been paid in Italy.
Furthermore, Rosso Fine Food S.r.l. will provide a guarantee for excisable goods that are dispatched to another member state under a duty suspension arrangement.
All excisable goods transported from one Member State to another will therefore be accompanied by the following mandatory document:
- SAD (Simplified Accompanying Document) certifying that excise duty has been paid at origin.
This documentation allows the authorities to monitor and guarantee the payment of the applicable duties and, once the correct issuing of the accompanying documents has been proven, the consignor (Rosso Fine Food S.r.l.) will be able to obtain the release of the guarantee sent under the excise duty suspension regime and request the reimbursement of the excise duty paid in Italy.
Therefore, it will be the responsibility of the consignee to provide the relevant excise code, i.e. the identification code adopted in accordance with Community regulations to identify, in movements within the European Union, the facilities or subjects operating under the suspension regime that can be identified with the authorised warehousekeeper, the registered consignee and the registered consignor, in order to be able to pay the excise duty due in the country of destination.
In addition, the consignee shall undertake to return Copy No. 3 of the SAD duly completed and signed in the box dedicated to the receipt of the goods; this Copy No. 3 must also contain, if provided for by the rules of the country of destination, the confirmation of acknowledgement by the competent customs authority.