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


The new year is often a good time to take inventory and rack your brain over the gap between physical checks and bookkeeping. This inconsistency cannot only be caused by the issues with arithmetic, either you count in English or Italian.


In Italy, the majority of customs legislation regarding losses also applies to excise duty. Further, specific cases and numbers are ruled in D.M. 55/2000. Said decree links the loss to major causes like natural and technical events


  • Natural loss is calculated at the time and is justified by phenomenon related to either physical, chemical, and biological events like evaporation, reactions and fermentation.

  • Technical loss is calculated on the amount of product of the single activity and is subject to further distinctions:

    • Transport (by road, by sea, by pipeline)

    • Simple procedures (handling, mix and combination, denaturation, ageing, etc.)


A dedicated prevision also applies for specific manufacturing processes. In compliance with the above-mentioned previsions, further loss can be exempted from taxation following a dedicated authorization released by the competent local Customs Office. Said exemption will be only valid for specific operations and for a specific percentage of product. In this case be very careful as if the loss percentage increase, there is a first class of loss that will be subject to excise duty. Over a certain amount, usually 10%, the missing product that is not properly appointed and as such can result in heavy penalties.


Finally, a last mention for the provision for products detained under duty suspension or transported from another Member State where excise duty was already paid. In both cases, the tax authority can renounce to the relevant amount of excise duty owed whereby:


  • a satisfying investigation can prove the accidental/extraordinary event that generated the loss;

  • the quantity is within the limit of the prevision of common EU rules.


Said renounce will result from the evidence that the products cannot be used anymore as excisable product and, more, it is categorically excluded any attempt of fraud.

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