Excise Duty PointThe definition of “excise goods” includes alcohol and the alcoholic beverages, tobacco products and electrical energy. A “Licensed warehouse manager” is a merchant, in accordance with the meaning of the word given in the Commercial Code, who has acquired a licence to manufacture, store, receive and dispatch excise goods under the conditions of postponed payment of excise duty. A “Tax warehouse” is a place where excise goods are manufactured, stored, received and dispatched under the conditions of postponed payment of excise duty by a licensed warehouse manager in accordance with the regulations of the Excise and Tax Warehouses Act (ZADS). |