Excise Duties: Delegate your customs formalities for distance selling of alcohol to our experts
ARE YOU A WINE PRODUCER OR AN E-COMMERCE SELLER OF ALCOHOLIC BEVERAGES (WINE, BEER, SPIRITS, CHAMPAGNE, LIQUEURS, ETC.) SELLING TO EUROPEAN CONSUMERS FROM ANOTHER EU MEMBER STATE? WE CAN HELP YOU MANAGE YOUR EXCISE DUTIES ON ALCOHOLIC BEVERAGES.
Understanding Excise Duties on Alcoholic Beverages
The excise duties on alcohol and alcoholic beverages are specific taxes applied by many countries around the world.
These alcohol taxes are levied on the production, importation, and consumption of these products. Governments use excise duties as a tool to regulate alcohol consumption, reduce the harmful effects of excessive drinking, and generate tax revenue.
The excise duty rates vary depending on the type of alcoholic beverage and are generally calculated based on the quantity and alcohol content of the product. Excise duties may also be subject to specific regulations regarding exportation, refunds, or cross-border exchanges.
Understanding excise duties on alcohol and alcoholic beverages is essential for producers, distributors, and consumers in order to comply with the current tax obligations and regulations applicable to alcoholic beverages.
The distance selling of alcoholic beverages is subject to VAT and excise duties. Excise duties are indirect taxes on the consumption of certain products, including alcohol and alcoholic beverages. They are calculated by applying a rate based on the type of beverage.
DON'T TAKE RISKS!
DELEGATE YOUR EXCISE DUTIES ON ALCOHOL TO OUR EXPERTS AND FOCUS ON YOUR BUSINESS!
Excise Duties: In which cases must you declare?
Cross-border sales to individuals (B2C)
You sell alcoholic beverages to individual consumers located in another European Union country. Example: You are a producer in France and you sell wine directly to customers in Spain via an e-commerce website.
Shipping of the products by or on behalf of the seller
The goods are shipped by you (the seller) or on your behalf to the customer’s country. This does not apply to cases where the customer comes to collect the products themselves.
Excise goods (alcohol, wine, beer, spirits…)
You market excise goods, meaning alcoholic beverages that are subject to specific taxation in the destination country.
In this context, excise duties must be paid in the country of consumption before delivery to the final customer. This involves: Appointing an accredited tax representative in the destination country (e.g. in France). Obtaining an excise number in advance. Submitting specific declarations and paying the taxes to the local customs authorities.
Excise Duties: Ensure your compliance with complete peace of mind
As with VAT, excise duties on sales to French individuals are always payable in France, from the very first euro.
Foreign sellers (including those established in an EU member state) must appoint a tax representative in France.
The goods must travel with a Simplified Accompanying Document (SAD) that includes a number assigned by the French customs authorities. This number confirms that the excise duties have been registered with the French customs, even before the goods are shipped from the member state of departure.
Issues and challenges of excise duties on distance selling of alcohol
Are you looking to declare your excise duties on distance selling of alcohol efficiently without the administrative burden but facing the following obstacles?
Complexity of regulations
Customs regulations can be complex and vary from country to country within the EU. This can make it difficult to understand specific requirements and ensure compliance.
Frequent rule changes
The rules and declaration thresholds can change regularly requiring constant monitoring to stay compliant with new requirements.
Data accuracy
Ensuring the accuracy and completeness of the data collected can be a challenge. Businesses often have to process large amounts of data on intra-community transactions, which can increase the risk of errors.
Steps to obtain an excise number
The procedures can be lengthy and complex with customs authorities. Furthermore, there is a risk of rejection of the application or delays in obtaining the number.
Advance payment of excise duties
The duties must be paid before delivery: this can create a significant cash flow requirement. Some countries may impose financial guarantees.
Risk of sanctions in case of non-compliance
Fines, shipment blocks, or even sales bans may occur in certain cases. Poor management can harm your company's reputation.
Differences in rates and calculation depending on the products
Excise rates vary depending on the type of beverage (wine, beer, spirits...) and alcohol content. Therefore, it is necessary to understand the specifics to avoid calculation errors.
Anomaly management
Identifying and correcting anomalies or inconsistencies in the data can be difficult. Businesses must have processes in place to verify and validate the information before submission.
Time and resources
Some businesses may lack dedicated resources or external support to efficiently manage Intrastat declarations, thus increasing the risk of non-compliance.
Administrative burden
The preparation and submission of excise duty declarations can be time-consuming and administratively burdensome, especially for businesses with a high volume of intra-EU transactions.
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How does ASD Group simplify your customs procedures with the help of its experts?
To simplify your administrative procedures related to excise duties, ASD Group handles all customs formalities related to distance selling of alcoholic beverages and supports you in your declaratory procedures as well as in your long-term operations.
Analysis and control
Benefit from in-depth analysis and meticulous control of all your invoicing flows to ensure optimal management and perfect compliance with your obligations.
Input and verification
We handle the entry of your information into the French Customs online service "CIEL" (Online Indirect Contributions), while carefully ensuring the compliance of your invoices and customs classifications, to guarantee flawless management of your tax obligations.
Customs classifications
We conduct thorough research and meticulous verification of customs classifications to ensure perfect compliance of your products with current regulations and optimize your customs processes.
Tracking and support
We provide you with comprehensive and expert assistance during any administrative or customs inspection, ensuring rigorous management and perfect compliance of your operations to facilitate the process and avoid any complications.
Our team of excise duty and customs obligations specialists is at your disposal to provide expert advice and personalized support.
Reliability
A guarantee on the quality of work and on the security of your declarations to protect your data and minimize risks.
Digitalisation
We develop our own specific software allowing control of flows and thresholds, electronic data management, deadline reminders, etc... All are available on our 100% online multi-service platform MyASD.
Our expertise has made us a trusted partner of European tax and customs authorities for over 20 years, ensuring the smooth running of your activities within the EU and your reputation with European tax and customs services.
Reactivity
We respond to all our clients' requests within a 48 working hours timeframe, ensuring smooth and efficient communication throughout the process.
Constant regulatory watch
Our experts maintain a constant watch on regulatory developments, allowing you to stay informed and quickly adapt to changes.
Dedicated advisor
Each client is assigned a dedicated account manager who supports them throughout their journey with us, ensuring personalized service and a relationship of trust.
My company is fully compliant with VAT & Intrastat thanks to ASD Group, that's all I ask for. Mission accomplished.
02 / 05
The added value of ASD Group was the availability of contacts, the response time, the handling of files, in short, efficient teams.
03 / 05
To complete our offer, we needed a specialist regarding the tax issues related to international trade.
It seemed natural for us to contact ASD Group, which is recognised for its expertise in international taxation.
04 / 05
We really want to thank you all for the special effort you put into managing our files (especially this weekend!).
We can be very demanding, but we are truly happy to cooperate with you and your team!
05 / 05
ASD Group has been able to bring us their expertise both in ensuring the compliance of our VAT declarations and in the compliance of our sales invoices and their specificities across European countries.
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