Excise duties are indirect taxes on the sale or use of specific products such as alcohol, tobacco and energy. Together with customs duties and VAT, they are among the taxes that must be calculated and indicated in the customs declaration. The focus of this course is on the activities required for customs professionals when importing or exporting excise goods.

The course is Module 7 of the extensive Customs clearance and trade compliance in the EU training (see the brochure).

Lessons

The course consists of two video lessons:

1. EU excise general arrangements
2. Import and export of excise goods

Outcome

At the end of the course, you should:

• Be aware of the common EU provisions and arrangements which apply to all products subject to excise duties under EU law;
• Be familiarised with the IT systems used for registration of economic operators involved in the movement of duty-suspended excise goods as well as for recording of movements of goods under excise duty suspension within EU and compulsory document to be used;  
• Understand which documents should be filled out on import or export of excisable goods and be familiar with requirements applicable to those documents;
• Know what status should the economic operators have in order to import and/or export the excise goods under the excise duty suspension.

CKI community membership grants a 10% discount from the price of this course.
Contact us to receive the discount code for the purchase: CKI@customsknowledgeinstitute.org