Obligations of excise tax permit holder

The tax warehouse keeper is obliged to:

• Ensure appropriate storage of the excise goods in the tax warehouse;
• monitor and declare at the competent customs authority all procedures for the production, processing, storage, delivery and reception of excise goods;
• identify losses or shortages and report them to the competent customs authority;
• check for irregularities in the operation of the tax warehouse;
• provide conditions required for unimpeded supervision and control;
• keep complete and proper records of excise goods
• monitor the securing of the excise duty and, if necessary, increase the amount of the guarantee and
• notify the competent customs authority of all and any changes in the data stated in the tax permit, and requests for amendment in the tax permit.