Excise duties are payable as soon as the
relevant products are released for
consumption.
For
commercial transactions, excise duties are generally paid in the
Member State where the purchase occurs. To facilitate such transactions, excise goods can be
transported from one Member State to another under
duty suspension until they reach their
final destination.
If
commercial shipments have already been released for consumption (and excise duties have therefore been paid) in one Member State and are then transported to another Member State as their final destination, a
refund system prevents
double taxation.
Individuals who purchase excise goods for personal use must pay the
tax in the Member State of origin, meaning the country where they buy the products. This rule applies even if they transport these products to another Member State. For more information, refer to the section on
“Travelers.”
For
distance sales (sales to a private individual in another Member State), the principle of
taxation in the Member State of
destination applies. Therefore, excise duties must be paid in the destination Member State for goods already released for consumption in another Member State and transported to their final destination. The
seller is responsible for paying the excise duties. To avoid
double taxation, Directive
2008/118/EC provides a refund system for excise duties paid in the first Member State. The
refund conditions are determined by that Member State.
For
buyers: Ensure that the
seller includes your Member State’s excise duties in the
sale price. If the seller does not comply with the conditions of Article
36(4)(a) of Directive
2008/118/EC, you may be liable to pay these duties under Article
36(3). Therefore, make sure the
transport cost is included in the price. If you agree to organize transport separately, you may be required to pay excise duties in your Member State.
For
sellers: Be aware that most Member States require the use of a
tax representative under Article
36(3) of Directive
2008/118/EC. This means you cannot send excise goods to a private individual without appointing a tax representative in the destination Member State. Check the
national procedures for excise duties before transporting excise goods to private individuals.
