Alcoholic Beverages: Wine, beer, liquors, and other alcoholic drinks. Petroleum Products: Gasoline, diesel, methane, kerosene, butane. Tobacco & Derivatives: Cigarettes, cigars, and other tobacco-based products. This service allows importers and exporters of alcoholic beverages to store goods and defer tax payment until the actual sale of the product, providing significant fiscal and economic advantages. Partnering with a logistics provider that offers excise tax warehouse services enables businesses to optimise their operations. Since 1995, excise duties have also applied to the trade of alcoholic beverages within the EU. In Italy, excise regulations are governed by the Consolidated Excise Act, which requires that alcoholic products be accompanied by a DAA (Documento di Accompagnamento Accise). This document ensures tax exemption for goods leaving Italian territory and follows the shipment to its final destination, where the relevant authorities confirm the export. Regarding the movement of goods, all businesses that manufacture, process, store, ship, or receive excisable goods must hold an excise code—a 13-character alphanumeric identifier assigned to each excise warehouse. The excise duty suspension regime applies not only to the storage of products but also to their movement between the originating and receiving excise warehouses, provided both hold a valid excise code. If this is not the case, the sender can appoint a fiscal representative to fulfil tax obligations and maintain the suspension regime during transport. It is important to note that, in order to retain the suspension regime during transport, goods must be accompanied by an electronic Administrative Document (e-AD), which includes a reference code (ARC) to certify the movement of goods under suspension. The first four characters represent the ISO country code, followed by two zeros. The following characters identify the province of the warehouse and the category of goods (A for alcoholic beverages, V for wine). Characters from the 8th to the 12th position correspond to a sequential number assigned to the warehouse within its province. The final character is generated using an algorithm. Carioni Spedizioni Internazionali S.r.l.
Since the establishment of the European Union, each member state has chosen to apply excise duties on the manufacturing of mass-consumption products such as alcohol, tobacco, and petroleum derivatives.
This tax is known as excise duty. Excise duties are applied to both domestically manufactured products and those imported from third countries, representing a key component of indirect taxation. Examples of Excise-Taxed Products
Excise Tax Warehouse – Suspension Regime
Excise Code Structure:
