Excise duties

What is it?

Excise duties are indirect taxes on the sale or use of certain products, including alcohol, tobacco, coffee and energy. The revenue from excise duties accrues in full to the countries to which the duties have been paid.

A very supervised subject:

The European EMCS (Excise Movement and Control System) project consists of computerizing the monitoring of movements of products under excise duty suspension (alcohol, alcoholic beverages, tobacco and energy products) circulating within the European Union with the electronic accompanying document (AED).

Since 13 February 2023, it is forbidden to edit DSA in the software of the Customs administration to cover the circulation paid to another Member State. Movement to a professional in another Member State must be covered by an AED established in the GAMMA2 online service.

The DAES cannot be used for distance selling shipments  (from professional to individual – B to C): these movements are only covered by a commercial document on the national territory

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