Natural or legal persons applying for a tax warehouse authorisation in accordance with the above must provide a guarantee covering the production, processing, holding and domestic movement of excise goods.

Decisions ΔΕΦΚΦ B 1182030 ΕΞ2016/14.12.2016 and ΔΕΦΚΦ 1119744 ΕΞ2017/08.08.2017 by the Ministry of Finance determine the nature and amount of guarantees for electronic cigarettes and electrically heated tobacco products, respectively.

Ι. Production and holding guarantees

During the 1st year of operation: The excise duty taken into account is the duty corresponding to goods which are by declaration to be produced or held during the first year of operation, at the same minimum threshold.
If the warehouse keeper does not release excise goods for consumption, the above amounts shall be calculated based on the corresponding excise duty on goods exported to third countries or moved to other EU Member States or within Greece.
The guarantee amount to be provided is reduced by fifty percent (50%) if the authorised tax warehouse keeper is also an authorised Economic Operator.

ΙΙ. Movement guarantees

100% of the excise duty that corresponds to each specific movement individually. If the amount of the corresponding excise duty is not covered by the standing guarantee in accordance with the above, an additional guarantee must be submitted to the competent customs office. For electrically heated tobacco products, in particular, the guarantee must also cover at least 75% of the excise duty corresponding to total movements, the completion of which has yet to be documented as per the relevant provisions.

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