The authorised warehouse keeper is the tax warehouse holder, who must meet certain subjective requirements in order to obtain authorisation to operate in this capacity. Each tax warehouse is assigned an excise duty code before commencing activities.
After obtaining the authorisation, the warehouse keeper is obliged to:

  1. provide a guarantee;
  2. comply with requirements laid down for supervising the tax warehouse;
  3. keep accounts of products held and moved in the tax warehouse;
  4. introduce all products received subject to excise duty into the tax warehouse and enter them in the accounts at the time when the delivery is accepted;
  5. undergo checks or inspections and present the products whenever requested.

Last update: 12-12-2020