Excise Declaration

Excise declaration is carried out by:

• approved depositor;
• registered consignee;
• registered consignor;
• fiscal representative;
• individual (natural person).

2. The declaration is submitted:

• in writting;
• electronically by using electronic system;
• verbally or by any other act by which the goods may be subject to a fiscal procedure only by natural persons (individuals) for their personal items/consignments which are subject to the payment of excise duty as defined in the by-law acts pursuant to this law.

Operators who are equiped with Excise Authorizations, the Customs Administration have made available to them access to Asycuda World System in order to declare the excise from their Fiscal Warehouse. At the moment of exit of the excise product from the Fiscal Warehouse, the economic operator compiles the AAD document

Products subject to movement formalities with accompanying administrative document (AAD) are:

• all products subject to excise duties, as specified in Annex No 1 attached;
• raw and auxiliary materials servingfor  the production/processing of products as defined in Annex No 1 including the fiscal stamps.