Streamline excise duty and consumption tax processes.
Our customs specialists can help you with the payment of excise duties and consumption tax, improve record-taking and keep you compliant with local rules and regulations
For a fast and efficient way to fulfil your excise obligations, trust Gaston Schul
Excise duty and consumption tax are part and parcel of importing goods. But we can help companies gain a strategic advantage by handling import and export processes in the most cost-efficient manner.
Our team of duty specialists can help you
Ensure fiscal compliance
Stay on the right side of the law with our customs experts
Defer tax and duty payments
Our team can find ways to reduce your tax liability
Obtain an eAD
We can file an electronic administrative document if applicable
Improve record management
Let our team take on the administrative burden
Improve liquidity
Defer or delay tax payments, where possible, to improve cash flow
Store and export goods
We can assist with the ongoing movement of goods
Excise duty and consumption tax
Your partner for expert guidance and fiscal compliance
Import tax (excise duty) has to be paid for the consumption of excise goods or consumer goods when the goods are imported. But when you pay and how much you pay depends on your own licences.
For example, by applying for various licences, you can defer the payment of excise duty and consumption tax by storing and dispatching goods under suspension of excise duty. By not releasing them for free circulation until the point at which they are actually sold, we give your company a liquidity advantage. In other cases, we may be able to exempt your goods completely.
Gaston Schul has deep knowledge in practically every customs area.
Robbert Pfauth
Pfauth Logistics - CEO
Save time with an eAD
When are you eligible for an eAD?
An eAD (electronic administrative document) is an electronic file that records the movement of excise goods at every stage of their journey. It can be used to delay payment of duties and reduce delays. Our team will create and oversee the implementation of an eAD if you meet the following requirements:
- You have a Tax Warehouse authorisation (in other member states: tax entrepôt)
- You have a Registered Consignee authorisation
- You have a Registered Consignor authorisation
- You have a Certified Consignee authorisation
- You have a Certified Consignor authorisation
Improve your record keeping
Keep faultless records and reduce your administrative burden
Importing and exporting excise goods or consumer goods comes with a heavy administrative burden. For example, there needs to be a clear picture of the quantity, nature and composition of the excise goods that are produced and/or stored, and stock records must contain detailed information on the location or products.
But with Gaston Schul, that burden is not yours to bear alone. Our customs specialists are experts in excise duty administrative tasks and will handle all of the paperwork on your behalf. You focus on growing your business, we’ll focus on clearing your goods through customs.
Your full-service customs provider
Consultancy & Advisory
Strengthen and improve your customs processes with our expert advice and services. We’ll help you seize new trading opportunities, transform your supply chain and guarantee compliance is at the forefront of every decision.
Digital Solutions
Transform your data with Gaston Schul’s Customs Data Exchange. We can build EDI and API-powered real-time data transfers that reduce errors, accelerate declarations and improve the efficiency of your supply chain.
Control Tower
Coordinate and consolidate your global customs activities by utilising our Control Tower. Our end-to-end global customs management service makes it easy to manage and orchestrate your global customs activities from anywhere in the world.
Customer Stories
See how real customers succeed with Gaston Schul
Excise Consumption FAQs
When do you have to pay excise duty?
Excise duty is typically paid when a specific type of goods, often referred to as excisable goods, are manufactured, imported from the rest of the world or other member states, or sometimes sold. Common examples of such goods include alcohol, tobacco, and fuel. The duty is due at the time of production or importation, but the exact point of payment can vary depending on the country's regulations and the ability of your customs representative.
When are you eligible for an eAD?
You are eligible for an Electronic Administrative Document (eAD) when you are involved in the movement of excisable goods under duty suspension within the European Union. The eAD is required for tracking the movement of these goods, ensuring that excise duty is correctly accounted for and paid.
How is an excise tax different from a sales tax?
Excise tax is a specific tax levied on certain goods, such as alcohol, tobacco, and fuel, which the merchant is usually responsible for paying. It's charged per unit (like per litre of alcohol) and is often aimed at discouraging the use of certain products. Sales tax, on the other hand, is a general tax applied to the sale of most goods and services and is calculated as a percentage of the sale price. Unlike excise tax, sales tax is not product-specific and is usually visible to consumers at the point of purchase.
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