ASD GROUP > CUSTOMS > EXCISE DUTIES FOR DISTANCE SELLING OF ALCOHOLIC BEVERAGES

Excise duties: entrust your customs procedures for alcoholic beverages to ASD Group

What ASD Group can do for you

To facilitate your administrative procedures related to excise duties, ASD Group takes care of all the customs formalities related to the distance selling of alcoholic beverages and assists you in your declarative procedures and long-term operations.

01
Analysis and inspection

Monthly analysis et inspection of your flow of invoices

02
Entry and verification

Entering and verifying the compliance of invoices and customs nomenclatures

03
Customs nomenclature

Search and verification of customs nomenclature

04
Assistance

Assistance in the event of an administrative or customs inspection

Distance selling of alcoholic beverages

The distance selling of alcoholic beverages is subject to VAT and excise duties.

These excise duties are indirect taxes on the consumption of certain products, such as alcohol and alcoholic beverages. They are calculated by applying a rate according to the type of drink.

Do you sell alcoholic beverages to French individuals from different EU Member States?

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VAT

In France, VAT is always applicable to sales to French individuals, from the first euro. In consequence, the seller has the obligation to register for VAT in France, regardless of the amount his sales in France.

If the seller is established outside the European Union, he will need to appoint a tax representative in France.

If the seller is established in a Member State of the European Union, he will have the possibility to appoint a tax agent in France.

Excise duties

Like VAT, excise duties are always applicable to sales to French individuals, from the first euro.

Foreign sellers (including those established in a Member State of the European Union) have the obligation to appoint a tax representative in France.

The goods must imperatively circulate through a Simplified Accompanying Document (DSA) on which appears a number delivered by the French customs. This number serves as confirmation that the excise duties have been properly registered with the French customs.

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Points to remember

01

Excise duties are always applicable to sales to French individuals, from the first euro.

 

02

Foreign sellers (including those established in a Member State of the European Union) have the obligation to appoint a tax representative in France.

03

Excise duties must be registered with the French customs before the goods are shipped from the Member State of expedition.

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