September 8, 2021 - If a transporter is physically in possession of excise goods at the time excise duty is due on them, this excise duty will have to be paid on the spot. It is irrelevant that the transporter is not entitled to the goods or has been informed of the excise duty due. This is how the Court of Justice of the European Union (ECJ) ruled in the case WR vs. The Commissioners for Her Majesty's Revenue and Customs (C-279/19). This means that carriers of excise goods can be held responsible for the excise debt at any time, if it has not yet been paid.
Want to know more?
Would you like to know more about this judgment or the ways in which this risk can be covered? Then please contact Eline Polak by email or telephone: +31 (0)88 277 23 25 or Ellen van Heugten by email or telephone: +31 (0) 88 277 12 45. They will be happy to help you.