Economic operators must pay excise duty via ICISnet, by submitting the supporting document (Excise Duty Declaration/eAD), required per case by the provisions in force, upon release of the goods for consumption.

Interested parties can access ICISnet through the iTrader application, after being certified on TAXISnet. Interested parties may authorise a legal representative to carry out the procedures, who must also be a certified TAXISnet user.

Instructions for the certification of users or their legal representatives by TAXISnet and for the electronic authorisation service are provided on the Greek customs portal at the electronic address www.icisnet.gr under the heading ‘e-Transactions’.

The competent authority verifies and collects the excise duty on excise goods as follows:

a) in the case of import, at the same time as the verification and collection of other customs duties;

b) in the case of acquisition from another Member State, no later than 10 days from the date on which the obligation was incurred, unless the goods are placed immediately under the tax warehouse regime of Article 53A(4) of Law 2960/2001;

c) in the case of domestic production of the goods, not under duty suspension, no later than 10 days from the date on which the obligation was incurred;

d) in the case of exiting a tax warehouse, i.e. exiting a duty suspension arrangement, no later than the 25th day of the month following the month of exiting the suspension arrangement. Exceptionally, for electrically heated tobacco products, the provisions on excise duty credit and on certification and collection for manufactured tobacco (Articles 104 and 111 of Law 2960/2001) shall apply accordingly.

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