Nová pravidla pro přepravu vybraných výrobků ve volném daňovém oběhu

New rules for the transport of goods released into free excise duty circulation

On 13 February 2023, an amendment to the Excise Duty Act will enter into force¹ which, among others, regulates the transport of goods released into free excise duty circulation ("FEC"). Under the current provisions, these products are transported between EU Member States with a simplified accompanying document in a paper form.

The rules for the transport of goods under the excise duty suspension as those released into FEC are newly unified. The dispatch, transport and receipt of products in FEC, including the issue of simplified electronic accompanying documents, will be managed by the electronic EMCS system.

Tax subjects will be required to possess a unique number for transport in FEC (the so-called SEED ID) for each individual location where dispatch or receipt of products subject to excise duty will take place. According to guidance from the Customs Administration (available HERE), a special form for notification of the registered consignee and registered consignor should be published during November 2022.

The amendment to the Excise Duty Act also aligns the rules for import or export of goods subject to excise duty with customs procedures and newly regulates the taxation of losses.

If you have any questions on the above topic, please contact the authors of the article or our consulting team with whom you are working.

Authors:

Stanislav Kryl

Pavol Bezek

[1] Act No. 179/2022 Coll.