Receiving excise goods with excise duty paid in another Member State

The receipt of excise goods, by a trader engaged in an economic activity, on which excise duty has already been paid in another Member State.
NOT: 

  • Receipt of excise goods on which Belgian excise duty has already been paid by a supplier: in principle, no additional excise duty obligations.
    Exception: specific authorisations - specific legislation
  • Distance sales: the receipt by a private individual of excise goods on which excise duty has already been paid in another Member State.

  • General rule if you receive excise goods on which excise duty has already been paid in another Member State

    Even though excise duty has already been paid in another Member State, a debt of excise duty is again arising in Belgium.  Excise duty is chargeable in the Member State where the goods are consumed.

  • Procedure/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 a simplified accompanying document (SAAD) drawn up by the consignor in the other Member State.
    • as the consignee, you must lodge a guarantee with the Belgian branch on which you depend before the excise goods are dispatched from the other Member State.  The dispatch may only start when the consignor in the other Member State has provided you with the details of the guarantee provided by you on the simplified accompanying document (SAAD).
    • at the latest on the Thursday of the week following the week of receipt of the excise goods, you must pay the excise duties due in Belgium by filing a declaration for consumption AC4 via the web application PLDA ("PaperLess Customs and Excise"). 
  • Reimbursement if you receive excise goods on which excise duty has already been paid in another Member State

    - on the basis of the simplified accompanying document (SAAD) stamped by the Belgian authorities, the consignor can apply for reimbursement in his Member State for the goods on which excise duties were paid in his Member State but delivered to you in Belgium.

  • What is a simplified accompanying document (SAAD)/How do I fill in this form?

    The Simplified Accompanying Document (SAAD) consists of 3 copies:

    • Copy 1: to be kept by the supplier/consignor in the other Member State
    • Copy 2: accompanies the excise goods and is kept by you as the consignee
    • Copy 3: accompanies the excise goods and is returned, duly completed by you, to the supplier/consignor in the other Member State with which he can claim reimbursement of the excise duties he has paid.