TAX WAREHOUSE

Tax Warehouse for Excise Goods

A tax warehouse is a solution for importers, exporters, and distributors who store or transport excise goods under the excise tax suspension procedure. This applies, among other things, to goods for which excise tax is not paid upon entry into the warehouse, but only when a specified quantity of goods is removed and released for free circulation.

The movement of excise goods within the European Union with deferred payment of excise tax requires the use of a tax warehouse. This allows the business partner to safely store the goods, plan their further distribution, and settle the excise tax in accordance with the actual date the products are removed from the warehouse.

Handling of Goods Under the Excise Tax Suspension Procedure

Partner Logistic provides comprehensive handling of goods under the excise tax suspension procedure. This includes both the storage of excise goods and the maintenance of required records, system support, affixing excise stamps to the goods, and preparing them for release into free circulation.

The obligation to affix excise stamps arises when the goods leave the tax warehouse for the purpose of being released for consumption. In practice, this means that the goods may be stored in the warehouse under the excise tax suspension procedure, and the tax is settled only upon their removal.

Scope of Services at the Tax Warehouse

At the tax warehouse, we provide our business partners with comprehensive operational and documentation services. This allows our clients to entrust us not only with the storage of excise goods, but also with activities related to their record-keeping, labeling, transportation, and accounting.

As part of our tax warehouse services:

  • we process EMCS messages
  • we maintain warehouse records
  • we apply our own tax excise stamps
  • we design, print, and apply labels in compliance with applicable law
  • we organize the transport of goods under the excise tax suspension procedure
  • we settle the client’s excise tax obligations with the Tax Office

This scope of services reduces the number of obligations on the client’s part and streamlines the process of handling excise goods. Goods can be received, recorded, labeled, prepared for sale, and accounted for as part of a single logistics process.

Tax Warehouse in Wine and Alcohol Logistics

A tax warehouse plays a particularly important role in the handling of wines, alcohols, and other excise goods. In this industry, it is important not only to store goods securely, but also to maintain accurate records, verify documents, ensure proper labeling and tax stamping, and release products for sale in compliance with regulations.

As a logistics operator specializing in the wine and alcohol supply chain, we combine the functions of a tax warehouse with warehousing, value-added services, labeling, preparation of goods for sale, and the organization of further distribution. As a result, our clients receive comprehensive service that covers both the operational and administrative aspects of handling excise goods.