Authorisation for certified consignees and certified consignors - trade in excise goods under duty-paid arrangements
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The receipt of excise goods already released for consumption in another Member State of the European Union (EU) and delivered to Luxembourg for commercial purposes is subject to certain conditions.
Excise goods shall be regarded as 'delivered for commercial purposes' (B2B) where they have been:
- released for consumption in the territory of another Member State;
- then moved from that Member State to the destination Member State;
and then delivered to:
- a person other than a private individual; or
- a private individual if the movement neither falls under the scope of acquisition by a private individual, nor under distance selling (B2C).
Even if excise duties have already been paid in another Member State, an excise debt still arises in Luxembourg. Excise duty is payable in the Member State where the products are consumed.
Please note: No excise duty is payable on excise goods acquired by private individuals for their own use and transported by themselves, provided that the excise duty was levied in the Member State where the goods were acquired.
Who is concerned
Under the arrangements set out in this section, excise goods are moved only from a certified consignor to a certified consignee.
- A certified consignor is a natural or legal person registered and authorised by the Customs and Excise Administration (ADA) to dispatch, in the exercise of their profession, excise goods released for consumption in the country and then moved to the territory of another Member State.
- A certified consignee is a natural or legal person registered and authorised by the ADA to receive, in the exercise of their profession, excise goods released for consumption in the territory of one Member State and then moved into the country.
Prerequisites
As a consignee, you must have an certified consignee authorisation (see 'Online services and forms' - Demande d’autorisation en matière d’accise – destinataire certifié). You receive excise goods dispatched by the holder of a certified consignor authorisation established in another Member State.
As a consignor, in order to dispatch excise goods under the 'excise duty paid' scheme to another Member State, you need a different authorisation if you are a certified consignor (see 'Online services and forms' - 'Demande d’autorisation en matière d’accise – expéditeur certifié') or a temporary certified consignor.
How to proceed
Procedure / transport document if you receive excise goods on which excise duty has already been paid in another Member State
Excise goods are received under cover of an eSAD (electronic simplified administrative document). This eSAD is established via EMCS (Excise Movement Control System), which centralises all excise movements at European level.
The certified consignee must:
- before the goods are dispatched, provide a guarantee covering the inherent risks of non-payment of excise duties that can occur during the movement via the territories of the transit Member States and in the country. This guarantee is valid throughout the EU;
- comply with the obligations set out in the authorisation;
- keep stock records of movements of excise goods;
- enter all excise goods in their stock records immediately after the movement is complete;
- pay the excise duty due in the country at the end of the movement of the excise goods in accordance with the procedures laid down;
- no later than the Thursday of the week following the week in which the excise goods were received: pay the excise duty due in Luxembourg by lodging an AC4 declaration of release for consumption via the LUCCS AC4 web application;
- consent to all checks enabling the administration to ensure the effective receipt of the excise goods and the payment of the excise duty to which they are liable.
Refund of excise duty already paid in another Member State
On the basis of the acknowledgement of receipt validated by the Luxembourg authorities, the certified consignor may submit, in their Member State, a refund claim for products for which excise duty has been paid in their Member State but which have been delivered to you, as the certified consignee, in Luxembourg.
Temporary certified consignee
If you occasionally (up to 6 times a year) receive excise goods from another Member State on which excise duty has already been paid, you can apply for authorisation as a temporary certified consignee.
How do I request a temporary certified consignee excise number?
To obtain a temporary excise number, please contact the Excise Revenue Office (alcools@do.etat.lu) by email and indicate:
- your VAT number and/or your identification number (matricule);
- your EORI number;
- the pro forma invoice;
- your supplier's excise number.
If you do not have an EORI number yet, you can request one from the ADA.
Procedure / transport document if you are sending excise goods to another Member State and on which excise duty has already been paid in Luxembourg
Certified consignor
Certified consignors must:
- comply with the obligations set out in the authorisation;
- keep stock records of movements of excise goods;
- enter all excise goods moving under duty suspension arrangements in their stock records, from the start of the movement;
- be available for any type of inspection.
This authorisation allows the regular dispatch to another Member State of excise goods under the 'duty-paid' status. If the procedure is duly followed, the excise duty paid in Luxembourg can be refunded. The dispatch is made with an eSAD transport document, using the EMCS system.
Temporary certified consignor
If you occasionally (up to 6 times a year) dispatch excise goods on which excise duty has already been paid in Luxembourg, you can apply for authorisation as a temporary certified consignor. One authorisation is required per movement. If the procedure is duly followed, the excise duty paid in Luxembourg can be refunded.
How do I request a temporary certified consignor excise number?
Please contact the Excise Revenue Office in Gasperich (alcools@do.etat.lu) by email. They will assist you in your procedures.
Online services and forms
Who to contact
General Customs and Excise Inspectorate
-
Customs and Excise Agency (ADA) General Customs and Excise Inspectorate
- Address:
- 22, rue de Bitbourg L-1273 Luxembourg-Hamm Luxembourg
- Email address:
- ida.accises@do.etat.lu
Excise Revenue Office
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre
- Address:
- Croix de Gasperich - Rue in Bouler L-1350 Luxembourg Luxembourg
- Phone:
- (+352) 28 18 44 99
- Fax:
- (+352) 28 18 41 00
eDouane Helpdesk
-
Customs and Excise Agency (ADA) eDouane Helpdesk
- Address:
-
L-1016
Luxembourg
Luxembourg
B.P. 1605
- Phone:
- (+352) 28 18 20 00
- Fax:
- (+352) 28 18 92 01
- Email address:
- servicedesk@do.etat.lu
Customs and Excise Directorate
-
Customs and Excise Agency (ADA) Customs and Excise Directorate
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- ida@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
Related procedures and links
Procedures
Related links
Further information
-
EMCS - Système de contrôle des mouvements de marchandises soumises à accises
sur le Portail des douanes et accises
-
AC4 (Excise déclaration)
sur le Portail des douanes et accises
-
Numéro EORI
sur le Portail des douanes et accises
Legal references
établissant le régime général d’accise (refonte)
