Movement of excise goods under duty suspension arrangement on the tax territory  - EMCS

Movement of excise goods under duty suspension arrangement in the tax territory shall be deemed the movement which started and finished on the territory of the Republic of North Macedonia.

Excise goods shall move under duty suspension arrangement on the excise territory when:

• they are dispatched from one tax warehouse to another;
• they are dispatched from a tax warehouse to exempted user’s facility of a holder of authorization for exempted usage or holder of authorization referred to in Article 100 of this Article and they are returned from the exempted user’s facility to a tax warehouse upon prior consent by a competent customs authority;
• they are dispatched from a tax warehouse to import customs office, and
• upon completion of the customs procedure, they are dispatched from the import customs office toa a tax warehouse or to the exempted user’s facility.

The movement of excise goods under duty suspension arrangement starts when excise goods are sent from a tax warehouse and from the customs office of import after completion of the customs procedure are entered (placed) in a tax warehouse or an exempted user’s facility.

The movement of excise goods under duty suspension arrangement shall be deemed completed when the consignee receives the excise goods or when the excise goods leave the territory of the Republic of Macedonia.

If irregularities appear during the movement of excise goods in duty suspension arrangement on the tax territory, the excise duty shall occur in accordance with Article 8 paragraph (2) item 1) of the Law on Excise Duties, where tax payer is considered to be the warehouse keeper and any other person that was involved in the irregular movement of the excise goods in duty suspension arrangement  procedure and that knew or must have known about the irregularities during the movement of the excise goods in duty suspension arrangement.