Small independent producers of ethyl alcohol and hard alcoholic beverages for commercial purposes - small distilleries
Small independent producer of ethyl alcohol and hard alcoholic beverages for commercial purposes - a small distillery, producing ethyl alcohol and hard alcoholic beverages as part of its registered activity shall meet the following requirements:
1) Total annual production of ethyl alcohol and alcoholic beverages of a maximum of 2000 liters of pure alcohol;
2) legally and economically independent of any other producer of ethyl alcohol and alcoholic beverages and
3) its production and auxiliary facilities are not technologically linked to the production and auxiliary facilities of another person producing ethyl alcohol and hot alcoholic beverages as part of his registered activity.
Total annual production of ethyl alcohol and hard alcoholic beverages produced by a small independent producer of ethyl alcohol and hard alcoholic beverages shall mean the total amount of ethyl alcohol and hard alcoholic beverages produced during the calendar year.
The excise permit shall be issued on the basis of a submitted application for the issuance of an excise permit in the computer system of the Customs Administration CDEPS with supporting documents laid down in accordance with the Rulebook on the Excise Taxation of Alcohol and Alcoholic Beverages and Tobacco Products.
The request for approval is submitted to CDEPS at the following link:
https://trader.customs.gov.mk/trader-meos-ui/protected/main.html
Prior to commencement of operations, the competent customs authority shall supervise and control the equipment and the conditions of manufacture and, where necessary, seal the production equipment.
The small independent producer of ethyl alcohol and hard alcoholic beverages shall be obliged to mark the commercial packages with an excise stamp pursuant to the provisions referred to in Article 61 of the Law on Excise Duties. The excise stamp shall be affixed to the bottle seal so that it must be permanently damaged when opening.
The small independent producer of ethyl alcohol and hard alcoholic beverages shall be obliged to mark the commercial packaging with a special label indicating that the alcoholic beverage has been produced under a special regime of reduced excise duty. The label shall include data in accordance with food safety regulations, name and address of the manufacturer, alcoholic strength, type of product, and number from the Food and Veterinary Agency's decision that the product is suitable for consumption.
If, during the calendar year, ethyl alcohol and alcoholic beverages in quantities exceeding 2000 litres pure alcohol, the manufacturer shall be obliged to notify the competent customs authority within 15 days and to request change of the excise license, as well as to make a payment of the excise tax for the difference between the full rate and the paid excise duty at a reduced rate.
The small independent producer of ethyl alcohol and hard alcoholic beverages shall not submit a guarantee to secure excise debt, except in case of default of the obligations arising from the excise license.