Guarantee to secure excise debt

The tax warehouse keeper and the authorization holder for exempted user of excise goods shall be obliged to submit to the competent customs authority a guarantee to secure the excise debt which may be incurred for excise goods that are subject to a duty suspension arrangement in accordance with the provisions of the Law on Excise Duties.

Furthermore, the tax warehouse keeper, the manufacturer or the importer, as well as the small independent producer or ethyl alcohol and spirit alcoholic beverages for commercial purposes - small distillery shall be obliged to submit to the competent customs authority a guarantee for the provision of the excise debt that may arise from the excise duty stamps collected.

Guarantee to secure excise debt that may be incurred shall also be submitted for excise goods that move in excise duty suspension arrangement on the excise territory, except for cases where excise goods are sent via fixed pipelines on the territory of the Republic of North Macedonia or where excise goods move between warehouses that belong to the same owner.

Excise payers shall submit to the competent customs authority a request for acceptance of the guarantee to secure the excise debt. The competent customs authority, after accepting the guarantee for securing the excise debt, shall record it in its records.

Guarantee relief

Guarantee shall not be submitted for excise goods whose excise duty amount is zero denars.

 Guarantee to secure excise debt will not be required in cases where the holder of the excise warehouse is a government agency and when the holder of the preferential use approval is a government agency, scientific, educational institution or health institution.

Types of guarantees

Guarantee to secure excise debt can be submitted in the form of a bank guarantee and a cash deposit.

Amount of guarantee

The amount of the guarantee to the secure excise debt that may be incurred for excise goods that are produced, processed, stored or received in excise warehouse in excise duty suspension arrangement, as well as the amount of the guarantee to secure the excise debt that may be incurred for excise goods which are received, stored and used in the place of preferential use shall be determined by the competent customs authority depending on the amount of excise debt that may arise in the excise period.

The amount to secure the excise debt for the holder of the excise warehouse is determined according to the following formula:

G=20 x ASS1+100 x АSP
100

where:

• G is guarantee amount;
• АSS1 is amount of excise duty for average monthly quantity of warehoused excise goods for each type of excise goods and
• АSP is amount of excise duty of average monthly quantity of excise goods released for free circulation per item for each type of excise goods.
• “Average monthly quantity“ means:
• for warehoused excise goods – total annual quantity of excise goods stored in the excise warehouse on the last day of each month of the year, divided by 12
• for excise goods released for free circulation – total annual quantity released for free circulation each month, divided by 12.

The amount to secure the excise debt for excise preferential user shall be determined according to the following formula:

G=50 X PKAD
100

where:

• G is guarantee amount and
• PKAD is the amount of excise duty for the annual planned quantity of excise goods intended for preferential use.

The excise duty for the planned quantity of excise goods shall be determined based on the data for each individual type of excise goods that is planned to be used during the year and which is approved and contained in the preferential use permit.

The amount of the guarantee for excise goods that move in excise duty suspension arrangement in the excise territory shall be determined in the amount of the entire amount of excise debt that may be incurred for those excise goods.