You are a tax-free operator or want to become a tax-free operator

A tax-free operator is a company whose activity consists in managing tax-free operations carried out by
merchants, or in carrying out purchase-resale operations intended for persons eligible for tax-free, in compliance
with Article 262-0 bis of the General Tax Code.

Since January 1, 2018, companies wishing to exercise the activity of tax-free operator must obtain an
authorization issued by the administration of customs and indirect duties.

These companies are subject to a regular audit, and may be subject to penalties for non-compliance with the
regulations.

Legal or regulatory bases

In addition to the general regulations on tax-free, tax-free operators must also comply with the regulations
specific to their approval:

 Article 87 of the Law 2016-1918 of 29 December 2016 on Amending Finance for 2016 (referred to in
Article 262-0 bis of the General Tax Code);
 Decree 2017-1825 of 28 December 2017 on the exercise of the activity of tax-free operator mentioned
in Article 262-0 bis of the General Tax Code;
 the decree of 13 January 2018 made for the application of Article 202 E of Annex II to the General Tax
Code relating to the approval of tax-free operator;
 the order of 18 January 2021 made for the application of Article 202 G of Annex II to the CGI on audit
grids for the approval of tax-free operators.

Apply for tax-free operator approval

Companies that wish to carry out VAT-exempt sales operations must be approved by the administration as a tax-
free operator.

Who is concerned by this approach?

Any company wishing to carry out the activity of a tax-free operator and having a SIREN number and an intra-
Community VAT number.

Regulations relating to the activity of tax-free operator

In accordance with the provisions of Article 262-0 bis of the General Tax Code, to carry out sales operations
exempt from VAT, companies must be approved by the administration as a tax-free operator.

The legislation relating to the approval of tax-free operator status is defined by:

 Decree 2017-1825 of 28 December 2017 on the exercise of the activity of tax-free operator mentioned
in Article 262-0 bis of the General Tax Code;
 the decree of 13 January 2018 made for the application of Article 202 E of Annex II to the General Tax
Code relating to the approval of tax-free operator;
 the order of 13 January 2018 made for the application of Article 202 G of Annex II to the General Tax
Code relating to the approval of tax-free operator.
 the order of 18 January 2021 made for the application of Article 202 G of Annex II to the CGI on audit
grids for the approval of tax-free operators.
In addition to this specific regulation related to approval, tax-free operators must comply with their tax
obligations.

Procedure for the application for approval

The application for approval for the status of tax-free operator is processed according to these 4 steps

1. Admissibility: Examination of the form of the file submitted and the documents provided (30 days)

Article 202 E of Annex II of the General Tax Code provides that:

The application for approval relating to the activity of a tax refund operator mentioned in Article 262-0 bis of
the General Tax Code shall be filed, electronically or, in the case of recourse to the postal route, by registered
letter with a request for acknowledgement of receipt, with the Directorate-General for Customs and Indirect
Duties. It is established by means of a form, the model of which is fixed by order of the Minister responsible for
customs.

The application for approval is accompanied by the following documents:

1. The K-bis extract or any other document less than three months old from a European Union tax
authority on which the operator's value added tax (VAT) identification number appears;

2. Accounting entries or any other available information as defined in 2° of I of Article 262-0 bis of the
General Tax Code;

3. Bulletin No. 3 of the criminal record of representatives of the legal person;

4. The file containing the elements, defined by order of the Minister responsible for Customs, necessary
for the certification of the computerized data exchange platform mentioned in I of Article 262-0 bis of
the General Tax Code, with regard, in particular, to the standards of communication and modeling of
messages, the conditions of connection to the computer system of the customs administration and the
technical operation of the processing.

2. Computer certification: In accordance with I of Article 262-0 bis of the General Tax Code, the company is
required to submit a file containing the elements necessary for the certification of its platform (No deadline set:
time required for certification)

It intervenes after the admissibility of your file has been communicated to you as well as the contact details of
our IT department (if your request is admissible). Our IT teams will carry out this certification step with you.

You will need to describe the solution you are considering regarding your technical architecture and how
computer messages to and from PABLO will be managed.

To know the essential modalities of computer communication with the administration of customs and indirect
duties, the applicant is invited to consult the specifications of MAREVA inter-application messaging.

There is no standard file relating to the certification of the computerized data exchange platform.

3. Audit phase: The customs audit service examines the company's financial situation, the risk control tools, the
safety standards put in place to guarantee the reliability of tax-free operations (identity verification and
consistency check between the name of the tourist and the name of the person benefiting from the tax refund,
internal audit insured within the company, risk control, etc.). The period is 120 days extendable by 60 days if
necessary.
4. Decision of the administration: In the light of the audit carried out, a decision is made by the customs
administration with regard to the application for approval. The approval, if issued, is valid for 3 years. A new
application must be filed before the expiry of the deadline.

List of tax-free operators approved by the DGDDI

 AIRVAT
 DIGITAL TAXBACK
 FAIR TAX FREE - FTF
 GALERIES LAFAYETTE HAUSSMANN
 GLOBAL BLUE - MOBILE TAX FREE
 INNOVA TAX FREE
 IZIVAT
 PAYBACK
 PLANET PAYMENT
 SIMPLY TAX FREE
 SKIPTAX
 SOLPAY - SAV'IN TAX FREE
 TRIPTAX FRANCE - TRIPTAX
 UTU REWARDS FRANCE - UTU
 VATCAT FRANCE - WeVAT
 WOONIVERS FRANCE

Your contacts

The complete file of the application for approval must be sent:

by email to the address: [email protected]

or by post to the following address:

Directorate General of Customs and Indirect Duties
FID2 Office - Transport, European Taxation
11 rue des deux communes
93558 Montreuil cedex

Online service & forms

Please download the form "application for approval relating to the activity of tax-free operator" to compile your
application file for approval:

Application form for approval relating to the activity of tax-free operator - PDF 516 KB

To build your computer system, you will find the Pablo specifications below:

Pablo - Technical specifications - PDF 1 MB

To build your computer system, please respect the exchange format (XSD schemes) below:

Exchange format V1.2 (XSD schemes) - ZIP 7 KB

List of countries and territories eligible or not eligible for tax-free:

List of countries/territories eligible for tax-free - CSV 5 KB

List of nationalities:

List of nationalities - CSV 3 KB

List of general categories of tax-free goods:

List of product categories - CSV 0 KB

List of repayment methods available during a tax-free sale:

Refund methods - CSV 0 KB

List of payment methods available during a tax-free sale:

Payment methods - CSV 0 KB

You hold a sales counter in a port or airport

You wish to hold a sales counter located in the security area of an airport or in the restricted access area of a
port, and sell alcohol, alcoholic beverages and manufactured tobacco intended to be carried in personal luggage,
exempt from excise duties to passengers with a transport ticket with a destination outside the European Union,
or paid for passengers on domestic or Community flights.

As the manager of the sales counter, you must take several steps in connection with the regulations relating to
indirect contributions to the DGDDI, which are listed below. Sales made to a country outside the European
Union are summarized on an export customs declaration.

Your suspensive tax warehouse can supply one or more sales counters located in the same port or airport.

You must issue an accompanying document (AED) for products that leave your warehouse and are delivered in
sealed containers at the sales counter.

The material accounting of the point of sale must trace the inputs of products, the sales made (in acquitted or
exempt) and possible exits with return to the warehouse (under AED).

You are authorized to sell excise duty in the only case where the destination of the ticket, presented by the
traveller, is located outside the European Union. As the manager of the sales counter, you must draw up a
commercial document (cash receipt for example), which will indicate in particular the tax status of the products
sold (acquitted or exempt), a copy of which is given to the customer, and another kept in support of material
accounting.

Legal or regulatory bases

 Directive 2008 /118 of the Council of the European Union of 16 December

2008 which will be replaced by Directive 2020/262 from 13 February 2023;
 Article L. 313-36 (for alcohol) and L. 314-27 (for tobacco) of the Code of Taxes on
Goods and Services;
 Article 302 F ter of the General Tax Code;
 Articles 285 A and B, 286 O to 286 W of Annex II to the General Tax Code;
 Articles 111-O HA to 111-O HD of Annex III to the General Tax Code;
 Articles 50-O B, 50-O BA to 50-O BC of Annex IV to the General Tax Code.

Related documentation

 Circular of June 3, 2015 - PDF 3 MB

Obtain the approval of an Authorized Storee

The "Alicensive Warehouseman" (EA) approval is mandatory for the practice of certain professions. It is
issued by the customs administration on request.
Who must hold an authorized warehousekeeper's approval?

All professionals who produce, hold, process, ship or receive products subject to excise duty in
suspension of excise duty must have the status of approved warehousekeeper (Article 302 G. of the
General Tax Code).

All professionals holding alcohols and alcoholic beverages subject to excise duty - put up for consumption (for
which the excise duty has been paid) - that they have received or purchased and which are intended for shipment
or resale for the same recipient or purchaser, must take the status of authorized warehousekeeper from the
following quantities (Article 111-0 A. of Annex III to the General Tax Code):

 10 liters of spirit drinks or alcohol,

 20 liters of intermediate products,
 90 liters of wines or other fermented drinks (including a maximum of 60 liters of sparkling wine),
 60 liters for sparkling wines,
 110 liters of beer.

The obligation of an approved warehousekeeper's approval applies in particular to the following professions:
brewers, cider growers, winegrowers, distillers by profession, mass distribution (including central purchasing
bodies), sales counters, tobacco suppliers and others.

How to file your application?

You must file with the territorially competent customs office an application file for approval that
includes:

 the identity of the company (surname, first name, company name and exact address of the company)
and the presentation of its activity, on free paper;
 the situation plan and detailed plan of the premises or premises whose approval is requested;
 the authorization to establish or operate and the identification number of the SIREN/siret company;
 the articles of association;
 the last balance sheets (last three if possible). Newly created companies and operators who carry out
their activity exclusively in paid duties are exempt from presenting balance sheets and tax discharges;
 the act designating the person in charge of the company if the statutes do not specify it and a specimen
of his signature;
 powers of attorney from managers with competence to sign acts binding the company;
 the company's material accounting model;
 the deed of guarantee.

Prior to the start of his activity, the operator is required to put in place a guarantee. However, an exemption from
the guarantee may be granted, within the limits and conditions set out in Articles 111-0 B and 111-0 C of Annex
III of the General Tax Code (CGI). Operators who carry out their activity exclusively in paid duties are exempt
from presenting a joint and several guarantee.

In addition, from January 1, 2024, the terms of payment of rights liquidated through the CIEL teleservice will
change. Teleregulation by SEPA inter-company (B2B) direct debit mandate will become mandatory at the first
euro. Professional operators who apply for an authorized warehouse authorization, (who have not already
registered a bank account for the payment of their taxes) must first register a bank account and edit a
SEPA inter-company (B2B) bank mandate on their professional space on the website
cfspro.impôts.gouv.fr. The bank mandate must then be sent to their banking institution.
Indirect contributions on alcohol and tobacco: how to declare and pay in 2024?

As of January 1, 2024, the recovery of excise duties on alcohol and tobacco is the responsibility of the
Directorate General of Public Finance (DGFiP). Since 2020, teledeclaration and teleregulation are mandatory
for indirect contributions on alcohol and tobacco (see Decree No. 2018-206 of 26 March 2018).

From the DRM of January 2024, filed between February 1 and 10, 2024, the terms of
payment on CIEL are changing

Attention: for the December 2023 DRM, nothing changes!

The declaration will always be filed on the CIEL online service of customs, but the terms of
payment are changing for the debtors:

1. A SIREN will be mandatory for all those liable for a claim in terms of indirect contributions.
2. Payment by credit card will no longer be allowed
3. Only tele-settlement by SEPA intercompany (B2B) direct debit mandate will be possible, from the first
euro, to the bank account(s) of your choice (debited by the DGFiP)

Presentation of the CIEL 2024 device

The declarative process on CIEL is unchanged

 The payer continues to make a teledeclaration with customs on the CIEL online service.

The payment process is evolving

 After validation of the declaration on CIEL, the payer is invited to select the account that will be
debited by the DGFiP.
 The payment of indirect contributions will only be made by SEPA inter-company (B2B) direct
debit from the bank account chosen by the person liable.

ATTENTION: The implementation of an inter-company levy (B2B) is conditional on having a SIREN number.

Depending on your current situation - with regard to the DGFiP - the steps to be taken are different.
Steps to take according to your situation

Situation n°1

 SIREN number: YES

 Professional space on impots.gouv.fr: YES
 Bank account attached to impots.gouv.fr: YES

Procedure to be taken?

ZERO approach to be taken.

The debtor will teledeclare directly in CIEL. He will select in CIEL the bank account debited by the DGFiP.

Situation n°2

 SIREN number: YES

 Professional space on impots.gouv.fr: YES
 Bank account attached to impots.gouv.fr: NO

Procedure to be taken
A step to take.

1 - The person liable must register a bank account, issue a SEPA inter-company (B2B) bank mandate in the
"Manage my bank accounts" section of his professional space, and then send the mandate to his banking
institution.

MODEL SEPA INTER-BUSINESS DIRECT DEBIT MANDATE (B2B)

For any new account declared in the professional space, to pay self-liquidated taxes (VAT,
Corporate Tax, Payroll Tax, CVAE, TCA, TVS), it is essential to send your banking institution, before
your first payment using this account, your signed SEPA inter-company direct debit mandate (or
B2B mandate).
The pre-filled B2B mandate is available in your professional space, through the "Manage my bank
accounts" link on the home page of the professional space, then the "Edit the mandate" link.
If you encountered difficulty accessing the pre-filled B2B mandate of the professional space, you have
below a completeable B2B mandate model. You must refer to it the Single Mandate Reference (RUM)
to be communicated to your bank to authorize payments, as well as the contact details of your
management service.
No sending of a mandate is necessary if you plan to pay only taxes and fees on role (CFE, TF, ...)
using the newly declared account.
Where to find the Single Mandate Reference (RUM)?
In your professional space, you will find the Single Mandate Reference (RUM) by consulting the
details of the bank account concerned in the "Manage my bank accounts" section.
Where can I find the contact details of your business tax department?
You can find the contact details of your business tax department in the "Contact/Access" section
accessible from the home page of the website www.impots.gouv.fr.
(Contact/Access > Professional > A company in France > Others (quitus, tax stamp, ...)).
Situation n°3

 SIREN number: YES

 Professional space on impots.gouv.fr: NO
 Bank account attached to impots.gouv.fr: NO

Steps to be taken
TWO steps to be taken.

1 - The debtor must create his professional space on impots.gouv.fr:

 https://www.impots.gouv.fr/professionnel/je-cree-mon-espace-professionnel-securise

2 - The person liable must register a bank account, issue a SEPA inter-company (B2B) bank mandate in the
"Manage my bank accounts" section of his professional space, then transmit the mandate to his banking
institution.

 https://www.impots.gouv.fr/modele-de-mandat-sepa-de-prelevement-interentreprises-b2b

Situation n°4

 SIREN number: NO
 Professional space on impots.gouv.fr: NO
 Bank account attached to impots.gouv.fr: NO

Steps to be taken
THREE steps to take.

1 - The debtor must obtain a SIREN number one for his company or for his association.

 SIREN of a company: https://www.inpi.fr/les-etapes-d-une-formalite-d-entreprise

 SIREN of an association: https://lecompteasso.associations.gouv.fr/demander-lattribution-dun-n-siren-
siret/

2 - The debtor must create his professional space on impots.gouv.fr

 https://www.impots.gouv.fr/professionnel/je-cree-mon-espace-professionnel-securise

3 - The debtor must register a bank account, issue a SEPA inter-company (B2B) bank mandate in the
"Manage my bank accounts" section of his professional space, and then send the mandate to his banking
institution.

 https://www.impots.gouv.fr/modele-de-mandat-sepa-de-prelevement-interentreprises-b2b

NEED SOME HELP? Check out our frequently asked questions dedicated to the CIEL online
service

 CIEL online service - Frequently asked questions

Indirect contributions on alcohol and tobacco - How to declare and pay in 2024?

Open since 2016, the CIEL online service - Indirect Online Contributions - allows professionals in the
wine and alcohol sector to deposit online:
  Monthly summary declarations (DRM)
 Annual wine inventory declarations (DAI)

The terms of payment of excise duties liquidated on CIEL have changed, for all debtors. The declarative process
on CIEL remains unchanged. The amounts due are no longer to be paid to the customs administration, but to the
Directorate General of Public Finance (DGFiP).

Teleregulation by SEPA inter-company (B2B) direct debit mandate has become mandatory at the first euro.
Payment by online credit card is no longer allowed.

In support of each declaration, the person liable must select in CIEL, one or more bank account(s) to telepay to
the DGFiP.

Depending on its current situation - with regard to the DGFiP - the steps to be taken are different for each
debtor.

For more information:

Indirect contributions on alcohol and tobacco: how to declare and pay in 2024?

RELEVANT LINKS

 Customs Magazine - Newsletter N°10: Transfer of the recovery of contributions...

 Indirect Online Contributions (CIEL)
 DGFiP professional space (connection/creation)
 Goods and Services Tax Code - Indirect contributions
 Pay by SEPA telepayment the amounts to be paid for indi-indu contributions...
 The measures adopted under the Finance Act for 2020

Documentations

 Presentation of the screens of the future version of CIEL - PDF 858 KB

 Mail - Indirect contributions - How to declare and pay in 2024 - PDF 190 KB

Obligations related to the approval of an approved warehousekeeper

The obligations to be respected during the exercise of its activity:

 Maintain material accounting, according to the procedures described below;

 File a monthly summary declaration, accompanied if necessary by the declaration of liquidation;
 Circulate, as the case may be, alcohol and alcoholic beverages under cover of the accompanying
documents (DAE and DSA) defined in Articles 302 M and 302 M ter of the CGI;
 File the monthly statement of non-clearing of the accompanying documents, to which are attached the
copies of the accompanying documents or the references of the AEDs (CRA number) not cleared;
 File the annual inventory declaration (no later than September 10 for approved warehousekeepers
developing wine products; and no later than the 10th of the second month following the closing of the
accounts or the commercial year for other approved warehousekeepers);
 Justify any introduction of alcohol or alcoholic beverages into the warehouse by presenting
accompanying documents (AED, DSA or approved commercial documents);
 Submit to visits and checks of the customs service in your cellars, stores and cellars.

The rules to be respected for the maintenance of material accounting:

  For approved warehouses producing wine products covered by Council Regulation (EC) 1234/2007 of
22 October 2007 establishing a common organisation of agricultural markets and on specific provisions
for certain agricultural products (Single CMO Regulation), the material accounting is constituted by the
wine registers, in accordance with the procedures laid down in Article 286 of Annex II to the CGI.
 For other authorized warehousekeepers, material accounting is constituted in accordance with the
procedures provided for in Article 286 J of Annex II to the CGI. Clarifications are provided by Articles
50-00 D and 50-00 of Annex IV of the CGI.
 Details concerning the maintenance of material accounting are provided by Articles 50-00 A to 50-00
H of Annex IV of the General Tax Code.

Material accounting is required:

 by tax rate in volume of pure alcohol and in effective volume for alcohol and products listed in Article
338 of the CGI;
 by tax rate, in effective volume, by color and by designation of origin and denomination for
intermediate products and the products mentioned in Article 438 of the CGI;
 by tax rate, in effective volume by alcoholic strength for beers.

Online service & forms

The presentation of a joint and several guarantee is made using a standardized form:

Form cerfa 10646 - Deed of guarantee 3750

The application for the authorization of authorized warehousekeeper must be made to the territorially competent
customs service.
The competent service is the one in whose jurisdiction the suspensive excise tax warehouse(s) will be
established where the excise goods will be produced, held, received and shipped.

To contact this service, you can use the directory of customs services available to you:

Directory of customs services in France and abroad

To inform you

Associated procedures

 Authorized warehousekeeper: guarantee a "wine production" activity

 Authorized warehousekeeper: guarantee an activity of "Production outside the wine sector and outside
the brewery"
 Authorized warehousekeeper: discover the procedures for granting a guarantee exemption for operators
with an activity of "Production outside the wine sector and outside the brewery"
 Authorized warehousekeeper: guarantee a "Breamer" activity
 Authorized warehousekeeper: discover the procedures for granting a guarantee exemption for operators
with a "Breamer" activity
 Authorized warehousekeeper: discover the procedures for granting a guarantee exemption for operators
with a "Trrade" activity (alcohols and alcoholic beverages)
 Authorized warehousekeeper: discover the procedures for granting a guarantee exemption for operators
with a "wine production" activity
 Authorized warehousekeeper: guarantee a "Trranding" activity (alcohols and alcoholic beverages)
Become a tobacco buyer-dealer

Buyers-resellers operate sales counters or shops and sell manufactured tobacco only to travellers holding a
transport ticket mentioning as their destination another Member State of the European Union or a country not
included in the Community territory.

Who is concerned by this approach?

All natural or legal persons who wish to carry out this activity apply for approval from the administration of
customs and indirect duties.

You must meet the requirements for the practice of a commercial profession.

What are the main obligations to be met?

 Sell all taxes including manufactured tobacco to intra-Community travelers (travel in the European
Union)
 To be sold duty-free of manufactured tobacco only to travelers going to a country outside the European
Union
 To be sold under no circumstances to tobacco vendors of the state monopoly network or to
beneficiaries of the resale regime
 To sell only products bearing the tax mark "EXPORTATION"
 To be applied at a minimum the retail selling price included in the order for the approval of tobacco
prices
 Declare your consumption of manufactured tobacco
 Keep a material accounting

Online service & forms

Buyer-reseller status request form:

Circular of June 3, 2015 (Annex 1)

Declare your consumption of manufactured tobacco:

Declaration of customs take-on (DELTA P)

To inform you

Associated procedures

 Obtain the approval of an Authorized Storee

Your contacts

 Directorate General of Customs and Indirect Duties

Office of Indirect Contributions
11 rue des deux communes
 93558 MONTREUIL Cedex
[email protected]

File a monthly summary declaration (DRM)

The DRM allows you to report the warehouse entries and exits of alcoholic products and, if applicable, the
excise duties due to the administration.

As an authorized warehousekeeper, you must file a DRM once a month.

Filing of the monthly summary declaration

The monthly summary declaration allows you to report your entries and exits of alcoholic products in the past
month. It must be deposited with your customs service, no later than the 10th of the following month.

This declaration allows you to declare the excise duties due to the administration.

Example: For entries and exits made during the month of January, the monthly summary declaration must be
filed no later than February 10.

The deposit of the DRM is made on the CIEL online service.

Online service & forms

The CIEL online service allows you to file your declarations relating to indirect contributions online:

Indirect Online Contributions (CIEL)

File an annual inventory declaration (DAI)

As an authorized warehousekeeper, you must carry out once a year an inventory of your stocks that you
transmit to your service, in order to report your losses and missing.

Filing of the annual inventory declaration

The annual inventory declaration (DAI) allows you to report your losses and missing in the past year. It must be
filed with your customs service no later than the 10th of the second month following the end of your
business year.

Example: If your business year ends on December 31, the annual inventory return must be filed no later
than February 10.

If you are a wine-greaker, wine-winer or cooperative cellar, whether or not a national of a wine
interprofession, you can deposit your DAI online directly on the CIEL online service.

The annual online inventory declaration will be available later for other professionals.

Online service

The CIEL online service allows you to file your declarations relating to indirect contributions online:

Indirect Online Contributions (CIEL)

FAQ
What to do if it is impossible to file your return on the online indirect contributions service (CIEL)?

In case of access unavailable to CIEL, contact its service to obtain information about the nature of the time of
the unavailability. It is also recommended to reconnect regularly.

It will be possible to file your return on CIEL as soon as the online service is available again, without filing a
paper return.

In any case, no delay in filing can be charged in the event of CIEL's unavailability.

When should you file your annual inventory declaration (DAI)?

The filing deadline is September 10 for operators on the wine campaign (harvesters and cooperative cellars). For
other operators, the deadline for filing the DAI is the 10th of the second month of the business year.

For example, if the business year corresponds to the calendar year, the DAI must be filed on February 10.

If the deadline for filing the DAI is a non-working day (Saturday, Sunday or public holiday), then the deadline
is extended to the next working day.

To inform you
Associated procedures

 Pay by SEPA telepayment the amounts to be paid for indirect contributions (alcohol and alcoholic
beverages)
 File a monthly summary declaration (DRM)
Exchange products subject to excise duty under the regime of suspension of duties

All exchanges between professionals of products subject to excise duty in suspension of duties must take place
under cover of the Electronic Administrative Document (ADD).

If you deliver excise products to another professional, you must establish an AED to cover this delivery.

If you receive products subject to excise duty from another professional, you do not have an AED to prepare.
This is always established by the sender. On the other hand, as a recipient, you must acknowledge receipt of the
delivery within five working days.

Does prior approval be necessary?

 In order to be able to ship products subject to excise duty under the guise of AED, you must hold one
of the following approvals:
o authorized warehousekeeper
o registered sender
 In order to be able to receive products subject to excise duty under the guise of AED, you must hold
one of the following approvals:
o authorized warehousekeeper
o registered recipient
o recipient registered on an occasional basis

Special case - Deliver excise goods to an exempt body (embassies, consulates, international organizations,
NATO forces stationed in a Member State)

Articles 12 and 13 of Council Directive 2008/118/EC of 16 December 2008 on the general excise duty
scheme specify the bodies eligible for exemption from excise duties, provided that they provide a certificate of
exemption 15/10. Products subject to excise duty are exempt from the payment of excise duty when they are
intended for use:

 during diplomatic or consular relations;

 by international organizations;
 by the armed forces of a State;
 by the British armed forces stationed in Cyprus;
 in an agreement concluded with third countries or international organizations.

Products delivered in suspended duties to these organizations circulate under the cover of an AED, even if these
organizations are not identified by an excise number.

The AED, established on the EMCS-GAMMA teleservice, must be printed to physically accompany the goods,
with the copy of the 15/10 exemption certificate.

Upon receipt of the products, the receiving body acknowledges receipt by attesting to the quantities actually
delivered on copy No. 3 of the printed AED, to which it targets. The exempted body returns the completed and
endorsed copy 3 to the sender, who transmits it to the territorially competent customs service for the place of
receipt of the goods.

To complete the AED, help pop-ups are positioned on each heading in GAMMA and materialized by a question
mark. The one relating to the recipient clearly specifies the procedures for completing an AED for an exempt
organization.

For any questions, you can contact your territorially competent customs office.
Online service & forms

The establishment of AEDs is carried out exclusively online in the EMCS-GAMMA service:

Movements of products subject to excise duty (EMCS-GAMMA)

If the EMCS-GAMMA online service is unavailable, you must use the rescue procedure:

Gamma Emergency Procedure

Here is the official customs bulletin that can answer some of your questions:

Official Customs Bulletin - Circulation of excise goods - ODT 111 KB

Download the user guide to the EMCS-GAMMA online service:

GAMMA User Guide - PDF 1 MB

To inform you
Associated procedures

File a customs declaration (import - export)

File a declaration of profession - Sales counter - Sale on board

As the operator of a sales counter in a port or airport, or a sales shop on board a ship or aircraft, you must file a
declaration of profession with the Customs and Indirect Duties Service prior to the start of your activity.

Who is concerned by this approach?

Anyone who wishes to operate a sales counter or sell alcohol, tobacco, and alcoholic beverages on board an
aircraft or ship, intended to be carried in travelers' personal luggage, must file a declaration of profession.

Why do I have to file a declaration of profession?

The purpose of the declaration of profession is to identify the operators and the location of the point or points of
sale, it must include the following information:

 the trade name and address of the registered office or main establishment;
 the address of the suspensive tax warehouse;
 the address of the place where the accounting is kept;
 the type of activity (sales conter or sale on board);
 the nature of the products held;
 the designation and location of the places of sale;
 the terms of opening and operation of the sales counter or on-board sales shop.
Form

The form relating to the declaration of profession is contained in Annex 2 of the circular of 3 June 2015:

Form relating to the declaration of profession