Risk for transporters regarding excisable goods

September 8, 2021 - If a transporter is physically in possession of excise goods at the time excise duty is due on them, this excise duty will have to be paid on the spot. It is irrelevant that the transporter is not entitled to the goods or has been informed of the excise duty due. This is how the Court of Justice of the European Union (ECJ) ruled in the case WR vs. The Commissioners for Her Majesty's Revenue and Customs (C-279/19). This means that carriers of excise goods can be held responsible for the excise debt at any time, if it has not yet been paid.

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