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Excise duty refund on diesel for road transport: publication of new refund rates


Article  by Excise Duty Practitioner.

Athanassios Pantazis Greece.

The demand for efficient and effective deliveries, accompanied by cost leveraged solutions sets a fast pace for today’s competitive supply chain solutions.

Gaining access to EU member states country markets, while maintaining high profit margins and relevant revenues has become a continuous headache for the pursuing organizations.

The Pan Europeanism, in terms of a well stretched and organized supply chain, covering EU, remains a difficult task for multinational corporations.

Can this be achieved by the executives of an organization and if yes, do they have the visibility needed to manage this?

What about the level of digitalization and the capacity to convert physical events, reflected through KPI’s, into digital information within firm? 

Can such results be delivered with mitigated risk and consistency in terms of compliance?

While living in a world more connected than ever before, the complexities we face seem multifactorial, the regulatory constraints multilayered and the expectations to deliver with success enormous.

People with long standing experience say that the market of every segment and sector, from time to time auto-regulates itself.

When such auto-regulation is done, it is definitely through a work of people creating ideas and solutions along with the relevant demand and supply for those. 

Whether they are called central control towers, or central control desks or even central control hubs, the idea and science behind these modernized supply chains solutions remains the same.

In practical terms, it is usually a 4PL supply chain, cross border, single window facility, supported by a trained team of people, which receives, generates and transmits information with the engaged parties in the trade and transport landscape, of a multinational corporation.

Through predictable processes, modern logistics practices and a single interface, they aim to manage, monitor the transport and delivery of goods but also measure and report findings to their principal organizations.

Supply chain & Control solutions have been present in the market for almost a decade now, usually provided by large Transport, Logistics and Consulting operators, trying to provide increased and comprehensive visibility to decision makers and stakeholders.


The main notion of the article is to put the focus on the supply chain of Organizations who trade and transport excise duty goods but also translate the culture of control tower solutions into the EU Excise landscape.

With legislative & regulatory compliance as priority, will put the emphasis on local excise related practice in EU member states as derived by local restrictions, specificities and practice.

It is a practical and clear proposition of different excise related solutions which can become adopted comprehensively through an “excise workroom” or separately according to the needs, organization and establishments of the physical supply chain of a multinational trader.

Transport instructions for carriers and freight forwarders:

Transport instructions enhanced with the technical information whether goods are delivered under suspension or in duty paid mode and whether transshipment is allowed or not.   

Time limit for physical delivery of goods, within time limits provided by EAD’s and SAD’ (Particles 16 & 1B).

In cases where Direct Delivery is allowed and applied, clear instructions in terms of the physical facility where goods are delivered to.

In cases of split deliveries are allowed and implemented, relevant full instructions applied.


Local excise practitioners management:

Announcing new project delivery in advance to local excise partner and or installation, making sure that excise licenses are in placed to schedule delivery.      

Collection of information and pertaining documentation from different sources to be delivered to local excise practitioner or and installation with initiation of the delivery.

Special package of documents and information to be arranged for destination, including TARIC level classification, technical reports, certificates of analysis, MSDS sheets.

As a single point of contact handles all communication and cooperation with all parties with focus on the local excise practitioner.

Special handling for non-commercial sample deliveries.


Obtaining report of excise/customs formalities completion, including bi weekly or monthly reports and analytics containing key indicators.

Separate invoicing management for excise duties, vat and other logistical costs.

A unified approach to an excise practitioners network.

Compliance assessment audits.

Audits ordered by the principal organization seeking information related to customs & excise compliance in terms of tax warehouse management and declarations submitted to local Authorities.

Excise & VAT problem solving support including appeals & exemptions.

Diagnosis and problem solving consulting through a wide network of excise practitioners from different disciplines.

Practical local knowledge with Pan European coverage.

Distance sales solutions for Special Operators, Wine and Alcoholic beverage E-shops.

To create a distance sales comprehensive solution in the countries of interest in order to facilitate & boost sales to private individuals in EU member states.


Is there a need for an Excise Orchestrator who will manage all engaged partners in a comprehensive and productive way?


Are such solutions a call for centralized action?


Can they be used in a solemn or a collective way?


No doubt, local partners and operators should be respected at all times along with the solutions offered, however single window solution benefits maintain their stable value throughout the years.      


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