The guarantees provided for by the national laws for goods subject to excise duty involve:

a) storage of excise duty goods under a suspension arrangement in a tax warehouse (Decision No ΔΕΦΚΦ 1116601 ΕΞ 2017/31-7-2017 ΑΥΟ, Government Gazette, Series II, No 2744, of 31.7.2017, issued by the Deputy Minister of Finance);

b) if applicable, the risk of intra-Community movement of excise duty goods (Decision No ΔΕΦΚΦ 1116601 ΕΞ 2017/31-7-2017 ΑΥΟ, Government Gazette, Series II, No 2744, of 31.7.2017, issued by the Deputy Minister of Finance);

c) the risk of non-legal use of the goods in the event of exemptions from the excise duty;

d) the assessment and collection of the excise duty applicable on natural gas, electricity and lignites, hard coal and coke.

The rates of storage and movement guarantees, designated per product and professional category, are as follows:

The registered consignee must submit a guarantee to the customs region, the amount of which shall entirely cover the excise duty of the goods received each time.

The registered consignor must submit a guarantee to the customs region, the amount of which shall cover the amount of taxes corresponding to the excise goods released in free circulation and sent under an excise duty suspension arrangement from the place of import to one of the destinations provided for in paragraph 1(a) of Article 112 of Law 2960/01.

Created with sketchtool.Guarantees

Guarantees

I want to report an obstacle

I need advice

Guarantees