Excise warehouse !

An excise warehouse is one or more interconnected fenced areas or spaces that constitute a technological unit in which the holder of an excise license manufactures, stores, receives or dispatches excise products under a duty suspension arrangement.

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Excise warehouse must be visibly marked and physically separated from other areas or spaces. An excise warehouse can be owned by a person who has obtained an excise permit. The permit is issued by the customs office that has territorial jurisdiction over the applicant’s headquarters.

You may apply for an excise permit (Article 19 of the ZTro) if you meet the following conditions, being a person:

  • who independently performs activities related to excise products in accordance with the prescribed conditions and is established in Slovenia;
  • who keeps business books according to the double-entry bookkeeping system;
  • who regularly meets tax and customs obligations;
  • against whom bankrupcy or liquidation proceedings have not been initiated;
  • who submits a statement on the excise duty insurance instrument;
  • meets the conditions for electronic data exchange.

The application should be submitted to the locally competent customs office based on the applicant‘s headquarters. It should be submitted in writing and must contain the data and evidence referred to in paragraph 2 of Article 20 of the ZTro and Article 16 of the Rules on the Implementation of the ZTro.

Obligations of the excise warehousekeeper (Article 22 of the Excise Duties Act):

  • ensuring adequate protection of excise goods, control over the dispatch and receipt of excise goods;
  • ensuring the smooth conduct of supervision;
  • keeping records (Article 22 of the Rules on the Implementation of the Excise Duties Act);
  • informing the customs authority of any changes made in the data that were specified in the application;
  • notifications of status changes and changes related to the activity and a request to change the excise permit;
  • issuing excise documents.

Excise document.

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).