Energy products
Fuels, electricity and related products, with rules on movement, suspension and chargeability of the duty.
Every movement must match the documents and the stock.
We handle excise goods and coffee, from choosing the right status and authorisation through EMCS movements and monthly stock accounting.
Plan the next steps with usDifferent categories, different obligations
Alcohol & alcoholic beverages
Ethyl alcohol, beer, wine and other drinks, with strength, packaging and traceability in the stock records.
Manufactured tobacco
Cigarettes and other tobacco products under special tax, marking and movement rules.
Coffee
National consumption-tax procedures in Greece, covering receipts, stock and release.
Coffee is subject to a national consumption tax in Greece and is not part of the EU-harmonised excise categories. The procedure is planned separately from alcohol, tobacco and energy products.
Who receives the goods, and in what capacity
Authorised warehousekeeper
Produces, processes, holds, receives or dispatches excise goods under duty suspension in a tax warehouse.
Tax warehouse
Authorised premises where goods remain under duty suspension, with accounting and physical control.
Registered consignee
Receives goods under duty suspension from another Member State without operating a tax warehouse.
Registered consignor
Dispatches goods under duty suspension after import, to a tax warehouse or another entitled party.
Certified consignee
Receives goods already released for consumption in another Member State, with the related reporting duties.
Certified consignor
Dispatches goods released for consumption to another Member State, in line with the movement rules.
What is needed to design the process correctly
- Product category and excise codes
- Alcohol strength, packaging and quantities
- Country of dispatch and country of receipt
- Tax status: suspension or release for consumption
- Status of the consignor and the consignee
- Authorisations, registration numbers and guarantee
- Place of storage and method of accounts
The same commercial transaction may require a different procedure.
Before a document is issued we check the parties’ status, the tax regime and whether the movement runs through EMCS or a national procedure.
Plan the next steps with usMonitoring movements through EMCS
Rights check
Confirmation of authorisations, registration numbers and whether the movement is under suspension or after release for consumption.
Electronic documents
Submission of an e-AD or e-SAD, according to the status of the movement and the parties involved.
ARC & movement
Allocation of the Administrative Reference Code and monitoring of the movement until receipt.
Receipt & completion
Check of physical receipt, report of receipt and closing of the movement in the system.
The documents must match the physical movement
Stock accounting is not an extra task. It is how suspension, stock and release for consumption are evidenced.
- Receipts and dispatches by product category
- Stock balances in the tax warehouse
- Production, bottling or processing where applicable
- Release for consumption, shortages, losses and returns
- Reconciliation of EMCS movements with the accounts
- Periodic and monthly reporting obligations
We prepare the monthly reconciliation so that documents, stock and returns match before filing.
Tax warehouse
Operating authorisation
The premises and the activity must be approved before the first receipt under duty suspension.
Guarantee
Cover for the potential duty on goods held under suspension.
Stock control
Every entry, exit and balance is recorded so that it matches the physical quantity.
Suspension postpones payment of the duty; it does not abolish it. The duty becomes chargeable when the goods are released for consumption or when the conditions are not met.
When the tax becomes due
Release for consumption
When the goods leave duty suspension for placing on the market.
Import
When they enter from a third country without being placed under suspension in a tax warehouse.
Shortage or loss
When the physical quantity is not justified by the allowed limits or the documents.
Irregular movement
When the movement is not completed or not reported in line with the EMCS rules.
From authorisation to the monthly reconciliation
Flow design
Defining status, regime and the route of the goods before the first movement.
Applications & authorisations
Preparation of the file for warehousekeeper, tax warehouse, consignee or consignor.
EMCS & customs documents
Issue and monitoring of electronic movement documents and the related customs declarations.
Monthly stock accounting
Reconciliation of stock, movements and returns each month, by product category.
Before the first receipt
Energy products, alcohol and alcoholic beverages, and manufactured tobacco. Coffee in Greece has a national consumption tax and is handled under a separate procedure.
Organise the process before the first receipt.
With the product category, the parties’ status and the place of storage we check authorisations, EMCS and monthly stock accounting.
Plan the next steps with us