Obligations of the approved depositor

The approved depositor, who is equipped with an excise authorization, has the following obligations:

• provide a guarantee in order to cover the potential risk of production, processing or holding of excise goods;
• to keep the records and accounting of stock and movement of the excise goods for each fiscal warehouse;
• to meet the requirements of customs authorities for electronic data exchange;
• to meet all requirements defined by the Customs Administration to enable the fiscal warehouse supervision;
• to enable the customs authorities, upon first request, to control the goods and documents;
• to provide to the customs authorities the appropriate premises for the customs office with the necessary equipment and to afford the costs of their operation;
• to bear the costs of the controls carried out on his request after the official working hours of the customs office;
• to declare the type of production process to be carried out and the production technology cards.