European Union Harmonized Excise Taxation : Occasional Importation Process

This thesis was written with the intent to compile the information related to occasional importation process and European Union harmonized taxation into a single package. The process is based on European Union legislation and the aim of it is to unify the taxation within the internal market area. The national excise duties are not part of the occasional importation process but are partly linked to it. The first part of the thesis discusses the occasional importation of goods subject to harmonized taxation. It is explained what the harmonization of certain duties means in practise. The importation process for commercial use as well as for private persons is reported. The guarantee setting is explained along with the tax declaration process and the payment of duties. Legislation related to the occasional importation process of goods subject to harmonized excise duties is based on the European Union directives and council decisions. The aim of the legislation was to unify the taxation within the internal market and to set base levels for excise taxation in Member States. The legislation for the harmonized excise duties is explained. The harmonization is for duties on alcoholic beverages, tobacco products and energy products and fuels. Related to the occasional importation for commercial use, introduction to the excise movement and control system is also included in the thesis. This system is set by the European Union legislation and used only when moving goods subject to the harmonized taxation within the internal market area. It is a computerized system for monitoring the movement of goods in the European Union Customs system. The process of occasional importation of goods subject to harmonized excise duties is reported in more detail. The national excise duties related to the process are also gone through along with the possible problem points of the process. A practical example of the importation of wine from within the European Customs system is given. The thesis is aimed to help both the customers and employees to further understand the occasional importation process and the reasoning behind it. Parts will be translated into Finnish for the usage in customs declaration customer service