Excise goods (alcoholic beverages, tobacco) due to payable excise tax, between legal entities (for commercial purposes) are moved with approved documentation. These are:
- eAD - Electronic Accompanying Document
Issued by EXCISE WAREHOUSE KEEPERs - consignor, this document accompanies deliveries between excise warehouses. Goods travel with no advance excise tax payment.
In more detail about eAD You can find on EC EMCS OVERVIEW
- SAAD - Simplified Accompanying Document
Where excise tax has been paid already, excise goods travel with SAAD. Frequently used by wholesales warehouses for sales to other EU country.
Please note: delivery with SAAD needs to be ANNOUNCED to STATE REVENUE SERVICE BEFORE the DELIVERY. In Latvia goods also need to be marked with excise tax. We strongly advise to CONTACT US before such delivery.
- WINE Accompanying Document
Exclusively used by the SMALL WINE PRODUCERS in EU, similarly as previously mentioned, need to comply EU set rules & regulations for accompanying document form.
