Excise Duties and Excise Goods

The production, warehousing and trade in excise goods is related to continuous coordination and cooperation with the customs administration – both at central level with the Central Customs Directorate of the Customs Agency and at local level with the territorial directorates of the Customs Agency. The professional legal assistance is essential and necessary in this coordination – both in the procedures for obtaining the relevant administrative acts necessary for the business activity (authorisations, licenses, certificates, etc.), as well as in cases of disputes concerning the rights and the legitimate interests of individuals and legal entities.
 
We offer our clients comprehensive legal services in the field of excise legislation on production, storage and trade in excise goods:
 

  • Full legal analysis and legal advice on the necessary requirements, conditions and documents for issuance of licenses, authorisations, certificates and decisions under the Excise Duties and Tax Warehouses Act, such as decisions for exemption from payment of excise duty or decisions for reimbursement of undue paid excise duty or subject to reimbursement excise duty, certificates of excise-exempt end user, licenses for tax warehouse management and registration of independent small breweries, registration of units - specialised small distilleries and small producers of wine, registration of persons subject to excise duties (persons subject to compulsory registration under Art. 57a, registered consignees under Art. 57c, temporarily registered consignees under Art. 58a, registered consignors under Art. 58c of the Excise Duties and Tax Warehouses Act, etc.), providing guarantees, issuance of licenses for trade in tobacco products, etc.;

  • Assistance in drafting and preparation of documents necessary for obtaining decisions, authorisations, licenses, certificates and other administrative acts under the Excise Duties and Tax Warehouses Act;

  • Assistance and representation before the customs administration in the process of obtaining the relevant  decisions, authorisations, licenses and certificates;

  • Legal advice and assistance during controls on excise goods by the customs administration (documentary and physical control, inspections and audits);

  • Legal assistance and litigation before the customs administration and the courts in the procedures for appealing against administrative acts or failures of the customs administration to issue such acts in the field of excise legislation – decisions for reimbursement of undue paid excise duty, decisions for termination of licenses and registrations, including for imposing coercive administrative measures, decisions to amend licenses and to determine guarantees, etc.;

  • Legal assistance and litigation before the customs administration and the courts in the procedures for appealing against acts for administrative violations and penalty orders issued for violations under the Excise Duties and Tax Warehouses Act, including negotiations and settlements for termination of administrative penal proceedings.