Suspension arrangements are the tax arrangements applicable to

  • production
  • processing
  • holding
  • and movement

of excise goods, until the tax becomes due or it becomes necessary to settle the excise duty liability.

The tax warehouse is the plant in which excise goods under duty suspension are

  • produced
  • rocessed
  • held
  • received
  • or dispatched

under conditions established by the tax authorities.

Authorisation is required to open a tax warehouse. A licence is required to operate a tax warehouse of excise products different from tobacco..
The procedure starts with an application to establish a warehouse submitted by the entity concerned and concludes with the issue of an authorisation to operate the plant as a tax warehouse, after allocating an excise duty code.
Tax warehouses are regulated in different ways according to the specific tax sector.
In particular, the tax warehouse procedure is allowed:

  • with reference to energy products, for
    • refineries
    • production plants
    • petrochemical plants
     

    A commercial warehouse may also be authorised to operate as a tax warehouse, subject to the fulfilment of specific conditions and certain operating conditions.

  • With reference to alcoholic products, for
    • distilleries and rectification plants (ethanol)
    • for production plants (intermediate products)
    • for breweries and associated conditioning plants (beer)
    • for wineries and production plants (wine and fermented beverages other than wine and beer)
     

    For other plant types, the tax warehouse procedure can be authorised when it is instrumental in satisfying objective plant operating conditions that relate to different storage warehouse types.
    Alcoholic products on which tax has been paid cannot be held on the premises of tax warehouses, except those strictly necessary for consumption by the business, when the quantity and quality are established by the Customs and Monopolies Agency office with local jurisdiction.

Last update: 12-12-2020