Suspensive tax regime / Tax warehouse

Suspensive tax regime / Tax warehouse

A tax warehouse is an establishment approved by the tax authorities where excisable products (alcohol, tobacco, energy products) can be stored, transformed and shipped with suspension of excise duties and VAT.

Distinction with the customs warehouse

The customs warehouse concerns non-Union goods (customs duties suspended). The tax warehouse concerns products subject to excise duty, whether of Union or non-Union origin (excise duties and VAT suspended). The same physical location can combine both statuses.

Approved warehouse

The operator of a tax warehouse is called approved warehousekeeper. It is authorized to produce, process, hold and ship products subject to suspended excise duty.

Suspended traffic

Products circulate between tax warehouses under cover of an electronic administrative document (DAE/e-AD) via the EMCS (Excise Movement and Control System).

Import of excisable products

When importing products subject to excise duty (e.g. spirits), customs duties are paid upon release for free circulation, but excise duties and VAT may be suspended if the products are placed directly in a tax warehouse.

Interest

The tax warehouse is essential for importers, traders and producers of alcoholic beverages, tobacco and petroleum products. It allows you to optimize cash flow and manage distribution flows.