Duty paid – where the business may source duty paid excise products in other EU countries

Duty suspended – when a business applies for authorisation as a tax warehouse keeper and subsequent approval of the premises

Authorising a registered consignor – allowing the dispatch of duty suspended excise products on importation

Authorising a registered consignee – allowing the receipt of duty suspended excise products on importation

Contact details of these authorities

How businesses register to pay excise duties

Which authorities are responsible for the collection of excise duties

Rates of duty applicable for different types of excise licences
What the minimum amount of excise tax is

Information for excise products: the class/description, the commodity codes, tax type codes

Whether rebates are available

Distance sales of excise goods from the territory of a Member State to private individuals – consumers in Poland