Excise > Exemption of fishing vessels >
The fishing entities (legal and natural persons) with destination the use of the fishing vessels which have obtained the status of the registered consignee shall be supplied with fuel for fishing without paying the circulation tax, the carbon tax and excise duties, but paying the VAT.
All the fishing vessels, legal and natural persons, shall be supplied with fuel with relief from the excise duties that:
i) two persons for ships up to 15 meters in length;
ii) three persons for vessels over 15 meters up to 24 meters in length;
iii) four persons for vessels over 24 meters in length;
dh) are active registered entities that have no unpaid obligations to tax and customs authorities.
In order to benefit from the exemption, the concerned operators must first apply to the Supervising Customs Office for the status of the registered consignee.
After granting the status of "Registered Consignee", the companies which benefit the duty relief shall apply to customs authorities by submitting the following documentation:
The beneficiary of the exemption submits to the approved depositor or to the customs or free warehouse administrator the authorization of the exemption.
The approved depositor/fiscal representative shall, based on the authorization of the exemption of the beneficiary, draft the AAD for the movement under suspension at the address of the registered consignee.
For excempted excise products, the approved depositor has the obligation to identify with denatured products (ink and markers) the excempted products.
The beneficiary of the exemption receives the product accompanied by the AAD.
0800 22 22Green number