EU DUTY NETHERLANDS EXCISE DUTY IMPORT TAX CASE – ECJ
January 1st, 2005
BY KEITH NUTHALL
EUROPEAN Court of Justice (ECJ) advocate general Francis Jacobs has advised that where consumers buy excised goods, including tobacco and alcohol, in a foreign European Union (EU) country, and arrange for them to be transported to their home EU state, only the excise duty originally paid is due. However, should this private buyer purchase tobacco or alcohol on behalf of other consumers and again arrange third part export shipping - asking all concerned to help defray the transport costs (without the purchaser making a profit) - the importing ...
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