Publicēts: 25.10.2021.
  • Duty suspension arrangement - deferment of excise duty payment in relation to producing, processing, storing and relocation of excisable goods and other activities in accordance with the law;
  • The excise duty security by which the submitter thereby undertakes to pay excise duty for excisable goods, if the relevant person fulfils the requirements laid down in the law;
  • In order to carry out activities with excisable goods and use duty suspension arrangement, the payer of the duty shall submit a security;
  • A payer of the duty may submit the following securities:
    • a one-time security that is intended for a single specified amount of debt of the calculated duty;
    • a general security that is intended for a specified time period and a specified amount of debt of the calculated duty;
  • The following may be used as security:
    • a security deposit;
    • an insurance policy for the performance of liabilities;
    • a guarantee from a credit institution.