Excise tax permit

Persons who intend to produce, process, receive, store and ship goods subject to excise duty in the procedure of excise duty suspension arrangement should hold an excise tax permit.

Tax permit shall only be issued to a person that:

1) carries out or intends to carry out an activity and its seat is in the Republic of North Macedonia;

2) has kept regular business registers in accordance with the applicable regulations and regularly submits annual accounts in the past two years;

3) is not subject to bankruptcy or liquidation procedure;

4)  has not been convicted with an effective court decision to an unconditional imprisonment for committed crime in the area of taxes and custom duties and has not been imposed prohibition to carry out profession, activity or duty, temporary prohibition to conduct certain activity and permanent prohibition to conduct certain activity under an effective court decision;

5) has settled all tax and the customs duties obligations;

6) has established appropriate safety and security standards which are considered to be met when the requesting entity proves that it takes appropriate measures guaranteeing the safety and security of the areas related to physical integrity and access controls, logistic processes and management of excise goods, employees and identification of its business partners;

7) meets the criteria for electronic data exchange and

8) submits a guarantee to secure the payment of excise debt charged or possibly chargeable prior to the issuance of the tax permit.

The excise tax permit shall be issued on grounds of a submitted application for excise tax permit in the computer system of the Customs Administration CDEPS with accompanying documents laid down in accordance with the Rulebook on the manner of excise taxation of alcohol and alcoholic beverages and tobacco products and the Rulebook on excise taxation of energy products.