As an indirect tax, excise duty is not a general duty, which means that it applies only to certain categories of good. A common excise duty system in the EU applies to excise goods, such as energy products, electricity, alcoholic beverages and tobacco products. Excise duties on other products, such as automobiles, dried tobacco, electronic cigarette liquid and novelty products, are at the discretion of member states. The specific nature of excise duty, and frequent changes to the regulations in this area, require continuous and ongoing analysis of the market for trading both excise duty and other goods that may be subject to the provisions of excise law.

BTLA offers clients a full range of services, depending on the type of goods and the existence of excisable facts, primarily:

  • assistance in setting up a tax warehouse and obtaining excise permits,
  • assistance in setting up a tax warehouse and obtaining excise permits,
  • requesting reimbursement of excise duty, including the one related to intra-community supply or export,
  • support in securing the tax risk associated with the use of goods exempt from excise duty on account of their destination and excise goods listed in Appendix 2 to the Act taxed at zero excise duty rate on account of their destination,
  • advice on running business as entities listed in the excise duty act such as a registered consignee, registered consignor, intermediary entity, consuming entity,
  • assistance in obtaining documents or other evidence confirming export of goods in order to receive a tax refund.