Weekly return

Scope of Exception: This procedure applies specifically to registered consignees. Filing Requirement: The registered consignee must file a return for the excise duty incurred during a given week. This obligation is based on Article 52, second paragraph, parts c and e. Deadline: The return must be submitted no later than the Friday of the week following the week in which the excise duty became due. Payment: The excise duty owed must be paid at the time of filing the return. Procedural Description: Determining the Time of Receipt for Excise Goods Situation under Article 2a, Second Paragraph, Part b: The relevant moment is the time when the registered consignee receives the excise goods. Situations under Article 2a, Fifth Paragraph: The relevant moment is the time when the excise goods are received at the place of direct delivery.