Do you run a company that produces or sells alcohol (beer, wine, distillates)? Or maybe you are considering starting such an activity? In that case, you have probably wondered about the issue of exporting Polish alcohol abroad - including to European Union countries. As alcohol in Poland is subject to excise duty, its export abroad is subject to certain regulations. And the relevant customs regulations and procedures are binding both internally in Poland and in the EU.

Today we will present a handful of the most important information that you should read if you want to sell Polish alcohol to the European Community.

Have you thought about transforming your company into an enterprise related to international trade and exporting Polish alcohol to other European Union countries? It is an idea worth considering, especially since the export of Polish excise goods (including mainly alcohol) has increased significantly since the beginning of the pandemic! And this tendency applies to both the so-called "Strong alcohols" (Polish vodka is of course the most popular), as well as other products - including Polish beers.

Poland and the Customs Union

Customs procedures are a difficult topic that cannot be dealt with in the blink of an eye. Certain meticulous procedures simply have to be followed, and they usually keep entrepreneurs awake at night. But nothing is impossible! First of all, remember that Poland is a member of the so-called Customs Union. This means that from the moment of joining the European Union (May 1, 2004) Polish entrepreneurs began to apply the same customs procedures as in the case of other European countries. It has some advantages related to the export of alcohol to the so-called own use, some facilities also apply to commercial activities related to excise products.

Small Quantity Free Customs

Small amounts of alcohol can be exported from Poland to other European Union countries without paying customs duty. For the so-called "Personal use", customs duties are simply not applicable. If we delve into customs regulations, we will read that in order to avoid customs duties, the transport should be "occasional", and the amount of alcohol itself should not be too high. You will probably ask yourself the question: what does it mean? And here the rules have regulated everything.

The following amounts of alcohol may be transported for "personal use":

Spirit drinks - up to 10 liters;

  • Beer - 110 liters;
  • Traditional (regular) wine - up to 90 liters;
  • Sparkling wines - up to 60 liters;
  • Alcoholized wines (or fortified wines - eg Porto) - up to 20 liters.

While these values ​​may appear to be quite high for private use, they are too low for commercial activities. Unfortunately, this is already subject to customs regulations and duties, although here too, due to membership in the European Union, entrepreneurs will find some privileges.

Can excise duty be suspended?

Entrepreneurs producing and exporting alcohol can use the excise duty suspension arrangement. It is an activity used during the production, storage, transshipment and transport of alcohol itself. Excise duty is not completely abolished, but the entrepreneur does not have to pay it right away. During production and transport, the so-called zero excise duty.

Certain conditions must of course be met to be able to take advantage of this privilege. They are precisely defined by the Excise Duty Act and apply in situations where:

  • Alcohol is in a tax warehouse,
  • Alcoholic products are transported between tax warehouses within the territory of the country,
  • Alcoholic products are moved for the purpose of export from a tax warehouse in the territory of the country of manufacture to the customs office in the territory of the country which supervises the exit of these products outside the territory of the EU.

When analyzing the act and checking the practical activities of customs offices, it can be noticed that alcoholic products are practically the only excise products subject to the excise duty suspension procedure. Traders trading in cigarettes, electricity or coal products will no longer be able to use this option.

Special control system - EMCS

As an entrepreneur, you may already come across the acronym EMCS. If not, it's time to read it if you want to export excise products to other European Union countries. Mysterious EMCS is leather from the English name of the Excise Movement and Control System. It is used during the movement of excise goods within the territory of the European Community, and is also significantly used in the excise duty suspension procedure. Interestingly, EMCS can be used both in international trade (within the EU, of course) and in domestic trade.

How exactly does this system work? Is it complicated? EMCS was launched at the beginning of 2012 and was intended to slightly facilitate customs and trade procedures. It replaced the paper administrative accompanying document (ADT) with an electronic document (e-AD). Before 2012, ADT was physically attached to each package with excise goods under the excise duty suspension arrangement. Electronic e-AD is also included with each shipment, but the whole procedure is simply more efficient and access to documents is easier.

Who can pick up alcohol in the European Union?

EU regulations clearly specify which entities are entitled to receive alcoholic products in the territory of the Community. The list includes:

  • Registered supplier of excise goods - this is an entity that has a permit to operate as a registered recipient and supplier of excise goods. Such a permit enables the purchase of excise goods from other Community countries under the procedure of suspending excise goods from other EU Member States. At the same time, a registered supplier of excise goods does not bear the costs of excise duty, regardless of the supplier's country. Another right of a registered supplier of excise goods is the possibility of intra-Community acquisition of excise goods also for other entities.
  • Legal entity - an entity that has obtained a one-off permit to collect and use the excise duty procedure.
  • Tax warehouse - a tax warehouse is a place where excise goods are produced, stored, transhipped or entered and released through trade.

What is a one-time alcohol license and how do I get it?

A one-time permit to sell alcohol allows for an occasional, additional expansion of business activity to include the sale of alcoholic excise goods. It is quite popular due to the relatively simple award procedure.

It is worth noting that there are two types of one-time alcohol sales permit. The first of them can be obtained under the suspended excise duty procedure for entities that already at the time of submitting the application have an agreement with a tax warehouse. In the second case, the procedure involves the prepayment of excise duty for entities using the services of third parties.

Obtaining a one-off permit to sell alcohol is associated with obtaining the status of the recipient of excise goods. Such recipients may become a legal entity that meets the following conditions:

  • Has access to the excise duty settlement system;
  • It is not an entity at the stage of liquidation;
  • It has no public and legal obligations;
  • It has an appropriate storage place, complying with the relevant customs regulations,
  • He is not represented by anyone who has had a conflict with the law or has filed for bankruptcy in the past.

Pay attention to the regulations in each country

Although Poland belongs to the Customs Union, and customs regulations are standardized for all EU countries, it does not mean that we will not meet any additional requirements anywhere. When planning an export to a specific EU Member State, first of all, you should carefully check all procedures and requirements so as not to be surprised and be able to properly prepare for commercial activities.