Buying and selling excise products
If it is buying one pallet or many containers of excise goods, there are strict law and regulations for the storage and transportation of these goods.
In this statement you will find information what you have to take in account for the storage, transportation of these excise goods and how NBK can assist.
NBK has all customs licenses for transportation and storage of excise goods.
What products are excise goods?
Excise goods are:
- intermediate products(for instance port, sherry and vermouth)
- other products containing alcohol (for instance spirits)
- tobacco products (for instance cigarettes, cigars and pipe/cigarette tobacco)
- mineral oil (for instance petrol, diesel oil and LPG)
You can finds the Dutch law and regulations via:
Law and regulations are different per country. It is important to be aware of the restrictive measures and/or sanctions before starting.
Via this link you can find more information about dealing with the Netherlands:
Transportation of excise goods
Different documents are needed for the transportation of excise goods. Excise goods with origin outside the EU must be accompanied with an electronic customs document (T1) during transportation from the Dutch harbor to our warehouse.
Transportation of EU excise goods within the EU are accompanied by an Electronic Administrative Document (e-AD). The excise duty of these goods has not been paid yet. In this case the excise duties fall under suspension.
Storage of excise goods
Delivering excise goods without being customs cleared at NBK can be a huge cash flow advantage since NBK is a customs warehouse with all required licenses.
In this case excise products can be stored without payment of customs duties. When the goods are sold NBK will make a customs declaration.
Depending on the destination of the goods, the customs duties are calculated and paid to Dutch customs.
Sell to a buyer into the Netherlands
NBK will do the customs clearance of your goods. The (excise) duties are paid to the Dutch authorities. Goods that are not sold are under no obligation to be customs cleared.
Sell to a buyer within Europe
To prevent misunderstanding it is important to be aware that selling within Europe can be subjected to other laws and regulations than excise only. Please inform fully of all regulations to prevent yourself.
In this article you read only the obligations with regard to the handling of import duties and excise payments without restrictive measures. VAT and/ or other regulations are not in included in this statement.
Selling to a buyer in the EU without a license to receive Excise goods
When the buyer does not have a license customs warehouse, the import duties and excise duties has to be paid in advance. We will have to transport the goods within Europe on a VAGD document. The reason for paying the excise duty immediately is the absence of the correct license to receive excise goods. It is important that the buyer inquire at the customs authority of the country on what the procedure is for receiving excise goods.
The procedure can be different per country. You have to take into account whether to notify customs prior to the transport from the Netherlands. On the VAGD document is specified the kind of goods that will be transported and the content of the shipment. Upon arrival of the goods the VAGD document must be signed by you and local authority and returned to NBK. With the signed VAGD document we can reclaim the advanced excise duty for you and/ or the buyer in The Netherlands.
Selling to a buyer within Europe with a license to receive Excise goods
When the buyer has a license to receive excise goods under suspension of excise duty, the excise duty will not be paid upon customs clearance. The goods will be transported on an Excise Movement and Control System (EMCS) document. This means that the goods will be transported and delivered to you under suspension of excise duty. Upon arrival of the goods electronic notification of receipt must be made in the EMCS system.
To make use of the option EMCS you are required to have the following licenses:
- Registered Consignee Authorization in another EU member state;
- Temporary Registered Consignee Authorisation in another EU member state;
- Tax Warehouse Authorisation;
- Tax Warehouse Authorisation in another EU member state or the consignee is located outside the EU.
Selling to a buyer outside Europe
The products are transported with an export document. It depends on the customs status which documents are required. This can be a T1 document, an e-AD document and/ or a VAGD document.
When excised goods are stored in a customs warehouse without customs clearance you never have to pay customs duties in advance.
NBK has all licenses to store and transport excise goods without pre-payments to local authorities.
Do you want to know more about the transportation and/ or storage of excise products, please feel free to contact us via.
If you would like to receive more information about the storage and transportation of excise goods, please contact us!