Alcohol Import: Experts Highlight the Biggest Challenges
The growing interest in importing alcoholic beverages from different parts of the world is leading more and more companies to face the challenge of organizing this process efficiently. Importing excise goods, however, requires different safeguards than standard customs procedures. Additionally, there is a need to meet a series of safety standards.
One of the main challenges in alcohol importation is the issue of documentation and customs formalities. “Importing excise goods requires a comprehensive approach and knowledge of many systems. Properly preparing the documentation at the planning stage is crucial,” emphasizes Joanna Porath, CEO of the customs agency AC Porath.
Excise Procedures Under Control
First and foremost, attention should be paid to the differences in customs procedures between imports from the EU and third countries. Importing from EU member states is much simpler but still requires the completion of excise formalities. In the case of third countries, customs clearance procedures must be followed, which can significantly lengthen the import process.
– Excise duties are problematic because they require registration in systems different from standard customs declarations. Managing these systems and declarations, having the appropriate know-how, and providing guarantees that differ from standard customs procedures are necessary – explains Joanna Porath.
Importing goods requires paying customs duties and taxes, with customs duties being uniform across the EU, while taxes differ depending on the member state.
Unrestricted Transport
– Many companies believe that alcohol shipments can only be exported by sea in full containers, and some even think it’s impossible. That’s a myth. Alcoholic excise goods can absolutely be exported and imported as LCL (Less than Container Load) cargo by sea or air – explains Magdalena Bielawska, Managing Director at ECU Worldwide Poland.
The expert emphasizes that for standard alcohols, such as vodka or wine, no special transport conditions or detailed planning are required. However, this group of goods does require modifications to standard logistics procedures.
– The necessary condition is to deliver the alcohol securely packaged in crates or pallets. We always recommend using dividers between glass bottles. Alcohol packed for sea transport should be stored at a customs consolidation warehouse already cleared – explains Magdalena Bielawska.
Storing excise goods with EU status requires using tax warehouses, of which there are relatively few. For goods with non-EU status, storage in a Free Customs Zone (FCZ), customs warehouse, or in certain cases at a Temporary Storage Site (TSS), if allowed by the permit, is possible.
Legal Framework
The key legal act regulating the taxation of alcoholic beverages is the Act of December 6, 2008, on excise duty. Alcoholic beverages, according to the Act, include ethyl alcohol, beer, wine, fermented drinks, and intermediate products.
– It’s worth remembering that certain types of alcohol can be exempt from excise duty if specific conditions set out in the law are met. This applies, for example, to alcohol intended for the production of cosmetics, vinegar, medicinal products, or essential oils – adds the CEO of the customs agency AC Porath.
