Type of products

Excise Controlled

Depending on the commodity code, products with Union customs status (T2 goods) may qualify as excise goods. Within the energy industry, this typically concerns products that can be used as motor fuel or heating fuel. It also includes certain alcoholic products, such as ethanol, that are used in fuel blends. Ethanol is itself subject to excise duty legislation and is therefore considered an excise good.

Based on their commodity code and intended use, most excise goods are subject to excise control requirements. These requirements impose specific administrative and operational formalities relating to the storage, movement, and handling of such products. To ensure compliance with these obligations, the relevant products must be classified as “Excise Controlled”.

Within the Company, products subject to excise controls are commonly referred to as having “AAD” status. Although “AAD” is not an official customs status, the designation serves as an operational indicator that the product is subject to specific excise handling and control requirements. For internal purposes, no separate designation is required other than recording the status as “AAD”.