This is a document that monitors the movement of excise goods under the excise duty suspension arrangement. Every shipment from an excise warehouse or the acceptance of excise products into an excise warehouse is accompanied by an excise document.
Excise warehouse activity :
- production of excise goods
- Only excise goods can be produced, processed and dispensed, and the rest if they are a by-product of this activity. The retention of other products in the excise warehouse is allowed only with the special permission of the customs authority.
- storage of excise goods
- An excise warehouse can store several groups of different excise products. They are stored separately according to the group and type of excise product. Retention of other products is permitted only with special permission.
Advantage of acquiring an excise permit:
All excise goods produced and stored in an excise warehouse are subject to deferred payment of excise duty. The same applies to products moving between excise warehouses (Article 6 of the Excise Duties Act).