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 ARDUOUS ROUTE TO ITALIAN CERTIFIED CONSIGNEE STATUS
The introduction of Certified Consignee in Italy offers access, with a different document, to the same fiscal fortress. Despite the implicit aim of the EU Directive 262/2020, in terms of procedural simplification for economic operators, the Italian legislator applied an onerous burden onto operators willing to receive excisable products (already) released in consumption in another Member State.
UK ALCOHOL TAXATION AND REGULATION – FASTEN YOUR SEAT BELTS
David Richardson Regulatory and Commercial Affairs Director, of the UK Wine and Spirits Trade Association (WSTA) has kindly commented on important developments affecting businesses in this sector. This article covers – the Alcohol Duty Review at Spring budget 2023; UK border processes (including Northern Ireland) and the path to simplification, and finally Plastic Packaging Tax/ sustainability.
FIVE EXCISE DUTY SOLUTIONS FOR MULTINATIONALS
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?