The excise duty code is an identification code adopted under Community legislation to identify plants or entities operating under suspension arrangements within the European Union. These may be authorised warehousekeepers, registered consignees or registered consignors.

The company code is a national identifier adopted for entities that operate with tax-paid products (e.g. commercial warehouses or road distributors) or for which the excise duty legislation does not allow holding under suspension arrangements and provides for taxation at the time of supply (electricity and natural gas, coal, lignite and hard coke).

The specific code allocated identifies entities in their dealings with the Customs and Monopolies Agency. It appears in authorisation documents, requests submitted by parties and measures issued by the office with local jurisdiction, depending on the tax relationship established.