The movement of excise goods between EU Member States is subject to the specific EU rules that are laid down in
EU Directive on the general arrangements for excise duty (the EU harmonized rules) and transposed into national excise legislation of each Member State.
If you are a business established in a Member State and wish to deliver excise goods to your business partner in Croatia or receive them from Croatia, you may move them either under duty suspension arrangement or under duty-paid arrangement. If you wish to send or receive:
- excise goods that are not being charged with excise duty, then you must observe the rules applicable to duty suspension arrangement
- excise goods already released for consumption (excise goods that have been taxed with excise duty in the Member State of dispatch), then you must observe the rules for duty-paid arrangement.
The goods are taxed in the Member State where they are actually used or consumed (i.e. the Member State of destination).
If you are a business established in a Member State and wish to sell (e.g. online sale) and deliver excise goods to a private individual in Croatia you must observe rules for distance selling of excise goods.
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