Reimbursement or deduction of excise duties

Excise duties must be paid when the goods are released for consumption. Therefore, as a warehouse operator, in some cases you are entitled to a reimbursement or deduction for an excise duty.

This applies if your business is registered for and has paid the excise duty, but also if your business has purchased and resells a good on which excise duty has already been paid.

There may also be other situations where your business may be entitled to a reimbursement, for example if your goods are lost or become unsaleable.

When you are registered as a warehouse operator, you are generally exempt from paying excise duties when you deliver in situations exempt from duty.

This includes the following:

Sales to other warehouse operators. You must make sure that the company you are selling to is registered as a warehouse operator for the goods sold. You can look up the buyer by entering their central business register (CVR/SE) number in the tool "Søg efter bevillinger og oplagshavere" (Search for licenses and warehouse operators) (Link in Danish).
Sales to other businesses in the EU. Sales must be registered via the European Excise Movement and Control System (EMCS). Read more about the EMCS (Currently in Danish).
Sales of goods that are exported out of the EU upon sale
Sales to businesses exempt from duties (for example hospitals). You can look up the business by entering their CVR/SE number in the tool "Søg efter bevillinger og oplagshavere" (Search for licenses and warehouse operators) (Link in Danish).
Sales to diplomats, such as embassies or international organisations

You can apply for reimbursement by selecting the relevant form from the list of forms.

In some cases, excise duties which have been paid can be reimbursed if the goods have been resold in certain situations.
This includes the following:

Sales to businesses that are registered as a warehouse operator for the goods sold
Sales abroad, including sales as a certified consignor via the EMCS
Sales to businesses with a licence for the excise duty of the goods concerned
Sales to businesses that are exempt from paying excise duty
Sales to diplomats, such as embassies and international organisations

In some cases, businesses can have excise duties reimbursed when excisable goods are lost or become unsaleable. For example, in the case of fire, theft, returns or similar situations.

In this case, you must apply for permission to destroy the goods using Form 29.100 Anmodning om destruktion (Request for destruction).

And you must also apply for reimbursement by selecting the relevant form from the list of forms.

Reimbursement or deduction of excise duties

Exemption from excise duty for warehouse operators

Reimbursement of excise duties resold in specific situations

Reimbursement for goods that become unsaleable