Excise Duties and Procedures

Training Course Overview

Excise Duties are indirect taxes on the sale or use of specific products such as petrol and diesel products. The excise duty is payable regardless of whether they are manufactured in locally or brought to internationally from another EU member state or imported from a country outside the EU.

This COPEX training course in Customs and Excise is aimed at individuals who are new to or work with Excise products and would like to improve their knowledge.  

This training course will feature:

• How to Excise goods additional codes
• How to CAP goods additional codes
• How to work out the costs of your products in export markets
• What are the kinds of overseas checking tariffs?
• What are the Sources of information?

Training Course Objectives

By the end of this training course, participants will be able to: 

• Determine the Excise authorizations
• Define the Excise duties for producers & manufacturers
• Identify binding tariff information
• Clarify the export process and customs information requirements

Designed For

This COPEX training course is suitable to a wide range of professionals but will greatly benefit those who are in:

• Customer Services
• Shipping
• Purchasing
• Accounts and Finance
• Import Administration
• Logistics
• Human Resources
• PR and Marketing
• Technical Support
• Quality and Standards
• Distribution

Day One: Excise Duty Basics

• Introduction to Excise Duty
• What is Excise Duty
• Excise Duty Definition
• Excise Duty News
• Types of excise duty
  • Basic Excise Duty
  • Additional Excise Duty
  • Special Excise Duty

Day Two: Excise Duty Rules

• Rules for Collecting Excise Duty
• Goods on which Excise Duty is Charged
• Excise Duty Vs. Custom Duty
• Excise Duty Vs. Sales Tax or VAT
• Why is Excise Duty Implemented?
• How is Excisable Goods Evaluated?

Day Three: Customs and Excise Administration

• Customs and Excise Administration responsibilities  
• Dealing with Excise Imports
• Excise Goods and Rates
• Importing Excise Goods
• Paying Customs and Excise Duties
• Receiving Goods from EU Member States
• Importing Excise Goods from Outside the EU

Day Four: Excise Procedures

• List of Relevant Legislation
• How is Excise Duty Calculated?
• Products That Are Taxed
• Penalties for Non-compliance
• Excise authorizations for producers & manufacturers
• Excise & trade facility warehousing
• Calculation of excise duties & tax type codes
• Specific rules for different types of industries

Day Five: International Excise Laws & Controls

• Completion of excise returns
• Excise guarantees
• Company stock record keeping & accounting
• Goods subject to excise duties  
• International Excise Laws & Controls
• Import & export procedures for excise goods

The Certificate

• COPEX Certificate of Attendance will be provided to delegates who attend and complete the course

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