NEW EU RULES FOR TRANSPARENT EXCISE DUTIES – WHAT IS STILL MISSING TO REALLY CRACK DOWN ON TOBACCO FRAUD?
May 23rd, 2023
Since February (2023), all tobacco sellers trading excise products across national borders within the European Union (EU) have been using paperless taxation and fully electronic duty transactions. (1) Previously, digital excise procedures were only accessible to operators using a so-called “duty suspension” procedure while duty-paid business-to-business procedures had to be accompanied by physical paper declarations noting the excise duty charged at their destination. But under the new EU directive (EU) 2020/262 'laying down the general arrangements for ...
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