The management of a storage facility for energy products under a tax warehouse regime allows the same products to be received, held and shipped in suspension from excise duty.
To prevent manipulation, the opening of the tax warehouse is subject to the release of ADM’s authorization.

The video shows the phases of the authorization process for the management of the so-called sub-threshold deposits under a tax deposit regime (commercial LPG deposits with a capacity of less than 400 cubic metrers and commercial deposits of other energy products with a capacity of less than 10,000 cubic metrers).
The request must be submitted with stamp duty and must contain all the information useful to prove the possession of the subjective requirements (in the previous five years: not having been convicted of tax, financial and bankruptcy crimes; not having been subjected to insolvency proceedings; not having committed administrative offenses relating to excise, VAT and customs duties) and objective (inherent to the plant).The request must be accompanied by the updated plan of the warehouse, by a technical report describing the plant structure and the equipment installed for the quantitative determination of the goods introduced and extracted and the documentation proving the actual operational and supply needs of the plant.
ADM will reply with an express provision within 90 days.