Distance selling of excise goods
EU rules on distance selling of excise goods concern selling (e.g. online sale) and delivery of excise goods already released for consumption in one Member State to a final consumer (to a private individual, not to a business) in another Member State, where the goods are transported directly or indirectly by the vendor or on his behalf.
The excise duty on excise goods is due in the Member State of destination at the time of delivery of consignment, whilst the excise duty already paid in the Member State of dispatch is reimbursable or remitted subject to certain conditions.
Under current rules, certain obligations are imposed upon a vendor.
If you are a business established in a Member State and wish to sell (e.g. online sale) excise goods to a final consumer in Croatia you should (prior to dispatch of the goods) register yourself with the Croatian Customs Administration and lodge a guarantee for the payment of excise duty or you can choose to appoint an excise representative in which case your excise representative should obtain authorisation from the Croatian Customs Administration as well as accomplish on your behalf the prescribed requirements. You or your excise representative should notify the competent customs office of the consignment on the prescribed O-PP form (before dispatch of the consignment), pay the excise duty (after arrival of the consignment) and keep accounts of delivery. Information for excise representatives is also available at Prodaja na daljinu.
Please take notice that in Croatia, buying and selling over the Internet and cross-border distance sale of tobacco and related products (including smokeless tobacco products) is forbidden under the Act on the restriction of use of tobacco and related products. This prohibition does not refer to e- cigarettes, refill containers and single use cartridges.
For further details regarding registration you may contact the Croatian Customs Administration, Sector for Excise Duties and Special Taxes at email address: info.excise@carina.hr
The excise duty on excise goods is due in the Member State of destination at the time of delivery of consignment, whilst the excise duty already paid in the Member State of dispatch is reimbursable or remitted subject to certain conditions.
Under current rules, certain obligations are imposed upon a vendor.
If you are a business established in a Member State and wish to sell (e.g. online sale) excise goods to a final consumer in Croatia you should (prior to dispatch of the goods) register yourself with the Croatian Customs Administration and lodge a guarantee for the payment of excise duty or you can choose to appoint an excise representative in which case your excise representative should obtain authorisation from the Croatian Customs Administration as well as accomplish on your behalf the prescribed requirements. You or your excise representative should notify the competent customs office of the consignment on the prescribed O-PP form (before dispatch of the consignment), pay the excise duty (after arrival of the consignment) and keep accounts of delivery. Information for excise representatives is also available at Prodaja na daljinu.
Please take notice that in Croatia, buying and selling over the Internet and cross-border distance sale of tobacco and related products (including smokeless tobacco products) is forbidden under the Act on the restriction of use of tobacco and related products. This prohibition does not refer to e- cigarettes, refill containers and single use cartridges.
For further details regarding registration you may contact the Croatian Customs Administration, Sector for Excise Duties and Special Taxes at email address: info.excise@carina.hr