Customs Flash (14/01/2014)
Non-alcoholic beverages subject to national excise duties and ecotaxes
In Belgium, non-alcoholic beverages (e.g. mineral waters, sodas, etc.) are considered as national excise goods for which excise duties and ecotaxes (if applicable) will become due to the Belgian State at the time the goods are released for consumption in Belgium.
Currently, Belgian legislation foresees that in cases where non-alcoholic beverages are shipped from another EU Member State to Belgium, the location physically receiving the goods in Belgium should be recognized as an excise establishment. The goods can be stored under excise duty suspension in such location. Upon the goods’ release for consumption, an AC4 declaration will need to be lodged and payments (if any) will need to be done.
Click on the below link to view and download the full alert article.
Full article (click on title to open)