Re: Importation Issues for Alcohol
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman][FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]VAT[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]No VAT once your VAT registered. Just give the German seller your VAT number.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]Alcohol Producst Tax (previously Excise Duty)[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]The amount of duty payable depends on the alcohol strength i.e. beer or wine[/FONT]
For example
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](A) Beer €19.87 per 100 litres per cent of alcohol in the beer.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](B) Spirits: Exceeding 1.2% volume €39.25 per litre of alcohol [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](c) wines - (still) from €90.98 to €396.12 per 100 litres (sparkling) from €90.98 to €396.12 per 100 litres depending on alcoholic strenght[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](d) Fermented beverages i.e. cider, sherry (still) - from €83.25 to €396.12 per 100 litres[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](sparkling) - from €83.25 to €546.01 per 100 litres depending on alcoholic strenght[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]Forms[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](1) The importer must notify the Irish excise authorities in advance of the proposed arrival of the goods and the relevant amount of excise duty (and VAT) must be paid to the Revenue. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](2) Form C&E 1087 (known as Excise Duty Entry or EDE) must be completed. Form C&E 1087 is in 4 parts. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](3) The Irish authorities (Customs & Excise) retain copy 1.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](4) Copies 2, 3 and 4 are given to the importer. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](5) Copy 3 should then be forwarded by the importer to the German supplier in order that the goods may be delivered from Germany to Ireland. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](6) The supplier is required to prepare a special document (which is known as an Administrative Accompanying Document or AAD). The AAD is the standard document used for movements between EU Member States. The AAD is also in 4 parts. [/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](7) When the importer receives the goods, it is required to endorse Copy 3.[/FONT]
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman](8) Following further endorsement by the local excise officer, Copy 3 should then be returned to the German supplier.[/FONT]
This procedure is the same for any country in the EU.
[FONT=MetaPlusNormal-Roman,MetaPlusNormal-Roman]Hope that helps.[/FONT][/FONT]