BELGIUM: RECEIPT OF EXCISE GOODS VIA DIRECT DELIVERY

Several European member states permit direct delivery of excise goods. This means that the goods are delivered directly to an address without an excise license, and the electronic administrative document (e-AD) is addressed to the permit holder who will handle the shipment administratively.

​

In Belgium, Direct Delivery is also permitted, but under strict conditions:

​

• The receiving address must be included in the excise license of the permit holder.

• The receiving address must have designated authorized individuals who are allowed to receive the excise goods

• The respective signed CMR (Consignment Note) must be obtained by the excise permit holder (digitally) after receipt and documented

 

The relevant Direct Delivery is included in the weekly excise tax declaration (AC4).

​

This procedure also applies to Direct Delivery of non-alcoholic products, of course without an e-AD since an e-AD is only applicable to excise goods, and non-alcoholic products are subject to other (national) legislation.

​

​