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EXCISE REGULATIONS - NEWS
AUSTRALIA AND UK FREE TRADE AGREEMENT
(A-UKFTA) GOES LIVE
The A-UKFTA went live on 31 May. The new agreement has implications for both importers of goods from Australia and exporters to Australia.
There are reductions in customs duty rates, mostly immediate but some reductions are phased over a period of years, for imported products made in (originating in) the exporting partner country.
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UK ALCOHOL DUTY CHANGES FOR WINES
Top tax tip - Stock up now on still wines but wait until 1 August to buy fizz
The UK Government will implement a new alcohol duty system from 1 August 2023. The incoming system simplifies the current structure, and broadly taxes alcoholic products more the stronger they get. Different rates are going to apply to products between 3.5% abv and 8.4% abv.
EXTENDURE OF EXCISE DUTY REFUND FOR RENTALS WITH DRIVER
With reference to period from 1st of April to 31st of August 2023 a relief will apply to companies supplying – for touristic purposes - coach and bus complying with the Euro 6 Regulation. Companies shall be compliant with the Law 218/2003 regulating the passenger transport activity.
UK PLASTIC PACKAGING TAX (PPT) UPDATE
As announced in the Spring Budget on 15 March 2023, the penalty regime for PPT returns has now been aligned with that of VAT. This means that penalties start, based on the outstanding amount, on the 16th day that the payment is late, with a 2% penalty immediately due.
THE NETHERLANDS: SIMPLIFIED ACCOMPANYING DOCUMENT BECOMES ELECTRONIC SIMPLIFIED ACCOMPANYING DOCUMENT AND THE CONSEQUENCES IN NL
As of February 13th, 2023, Directive 2020-262 will be applicable and one of the adjustments has to do with the change of the paper Simplified Accompanying document (SAD) to an electronic Simplified Accompanying document (e-SAD).
THE NETHERLANDS: SEPARATE REQUEST FOR A REFUND OF EXCISE DUTY AND CONSUMPTION TAX
Up until 2022 it was allowed, in the Netherlands, to settle the duty paid returns in the monthly declaration. As of January 1st, 2023, this is no-longer allowed - a separate request for a refund is to be submitted on the site of the Tax Authorities.
ITALIAN EXCISE DUTY RATES ARE ON THE WAY BACK
Both citizens and operators are used, each year, to keep finger crossed until the very last day of the year hoping for a last-minute renewal of the excise rate reduction. This time nothing happened so the standard rate of fuels and beer increased after the New Year’s Eve.
PUBLICATION OF THE DELEGATED REGULATION (EU) 2022/1636 AND THE IMPLEMENTING REGULATION (EU) 2022/1637.
Last Friday, September 23, the following two Regulations were published in the Official Journal of the European Union (DOUE): Delegated Regulation (EU) 2022/1636 and Implementing Regulation (EU) 2022/1637.
WINE LABELLING IN THE UK
New labelling requirements to show a UK importer due to be implemented on 1 October 2022 have been postponed. Wine that you import and market in GB must be labelled with the address of a UK based importer or bottler, or both. You can continue to use an EU importer or bottler’s details until 31 December 2023.
INDUSTRIAL ACTION OF CHRISTMAS AFFECTING TRADE TO THE UK
The largest UK Civil Service Union, the Public and Commercial Services Union (PCS) voted in favour of strike action in early November.
PCS now has a legal mandate for its members – in areas where the legal threshold was reached – to take action for a period of 6 months (i.e. until the end of April 2023).
NEW TAX BENEFITS ON ENERGY PRODUCTS IN ITALY IN 2022
Several regulatory interventions have been implemented in Italy to tackle the costs of energy products occurred at the beginning of the year due, among others, to the increase in demand in the post-Covid phase and the sanctions imposed on Russia by the Member States of the European Union. Italian institutions aimed to reduce the final cost for both companies and private consumers.