HITSEIN offers a range of solutions for handling tax management for operations conducted by clients involving goods subject to excise taxes:
- AUTHORISED DESTINATION: Thanks to our status our establishments in Madrid, Barcelona, La Jonquera and Irún being registered as authorized destinations; we can receive products under excise-duty suspension from other member states of the European Union. We can take responsibility for completing the excise-duty suspension by providing notification of receipt of the electronic administrative document. We can also declare and pay the required tax to the Spanish Inland Revenue (AEAT) and reissue the document for the final destination indicated by the client. In the specific case of hydrocarbons, we also hold the status of EXCISE WAREHOUSE, which allows us to ship products with reduced rates and tax exemptions.
- AUTHORISED RECIPIENT: When receiving intra-community products with tax due in the Member State of dispatch, we will obtain the required administrative reference code (ARC) on the client’s behalf. We can also take charge of completing the certificate of receipt in the simplified accompanying document, then processing it with the office for excise duties and returning a sealed copy to the consignor. We will then take responsibility for declaring the tax and paying it to the Spanish Inland Revenue (AEAT), and re-shipping the goods to the final destination indicated by our client.
- GUARANTEED SHIPPING: When a business has goods on which excise duty has already been applied in Spain, and wishes to send these goods to a recipient in another member state of the European Union, HITSEIN will issue the simplified accompanying administrative document, form 503, on behalf of the business. We will subsequently complete the procedures for a refund of excise duties from the Spanish Inland Revenue (AEAT).
- AN INTRODUCTION TO EXCISE WAREHOUSES: If a company has goods on which excise duty has been applied in Spain, and wishes to send them under duty suspension to a recipient located in another member state of the European Union, there is the possibility of holding the goods in one of our excise warehouses. This maintains the duty suspension and the means the goods can be sent to a recipient who is authorized to receive them under the same tax regime. We will subsequently handle the application for a tax return from the AEAT.
- REGISTERED CONSIGNOR: By holding this status we can issue, after import clearance, the electronic administrative document that will cover the circulation of the goods held under excise duty suspension from the customs office of entry to the excise warehouse of destination. This status is linked to our activity as Customs Representatives, and can also use it to issue documents for other customs agents.