Producing excise goods in a tax warehouse

The production of excise goods must take place in a tax warehouse.

  • What is meant by "production of excise goods"?

    Non-exhaustive list: brewing of beer, distillation of alcohol, production of alcoholic beverages (wine, liqueurs, gin, vodka, whisky,...); production of manufactured tobacco; production of energy products.
    (Exceptions: see specific regulations)

  • What is a tax warehouse?

    A tax warehouse is the physical place where the authorised warehousekeeper (the natural or legal person authorised to do so in the course of his business) produces, processes, holds, receives or dispatches excise goods under the excise duty suspension arrangement.

  • Application form for a tax warehouse for production/processing/holding operations

    The application for an authorised warehousekeeper must be made using a specific form available from the relevant department.

  • Benefit of a tax warehouse for production/processing/holding in hand

    As long as the excise goods are in the tax warehouse, the excise duty is not chargeable. The excise duty will only become chargeable when the goods are 'released for consumption' in Belgium.  

  • Tax warehouse for production/processing/holding: conditions?

    • To be established in Belgium;
    • provision of a guarantee for the storage of excise goods;
    • Keeping stock records in accordance with the regulations;
    • compliance with the prescribed control measures;

    (see also: specific regulations)

  • When do you pay if you own a tax warehouse for production/processing/holding?

    At the time of release for consumption in Belgium via an electronic declaration for consumption AC4.