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Weekly return

  1. Scope of Exception:
    This procedure applies specifically to registered consignees.

  2. 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.

  3. Deadline:

    • The return must be submitted no later than the Friday of the week following the week in which the excise duty became due.

  4. 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

  1. Situation under Article 2a, Second Paragraph, Part b:

    • The relevant moment is the time when the registered consignee receives the excise goods.

  2. Situations under Article 2a, Fifth Paragraph:

    • The relevant moment is the time when the excise goods are received at the place of direct delivery.
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