Companies that wish to produce, process, hold, send or receive excise products must hold one or more authorization(s) issued by the Customs and Excise Administration.
The nature of the authorization depends on the activities of the applicant:
- the authorized warehouse keeper can produce, process, hold, receive and send excise products under duty suspension in a tax warehouse
- the registered consignor can only send excise products under duty suspension upon their release for free circulation
- the registered consignee may receive excise products under duty suspension. Not later than Thursday of the week following receipt of the products, he is obliged to pay the involved excise duties
- the temporarily registered consignee may occasionally receive excise products under duty suspension. Prior to the shipment of the products, the deposit of a guarantee covering the involved duties and taxes is required.
These authorizations allow them to receive excise products under excise duty suspension arrangement.