The procedures for the commercial movement of excise goods that have been released for consumption between EU Member States (Business to Business/B2B scheme) are paper-based.
The movement should take place under cover of a paper document also known as simplified accompanying document (SAAD or SAD) prescribed under
Commission Regulation (EEC) No 3649/92. This document is also used to accompany the intra-EU movement of completely denatured alcohol.
In principle a product becomes subject to excise duty in the Member State of destination whilst the excise duty already paid by the Consignor in the Member State of dispatch is reimbursable or remitted subject to certain conditions. The consignment needs to be declared to the competent authority of the Member State of destination in advance and guarantee for the payment of excise duty lodged.
If you are a business who wish to move excise goods from and to EU Member States under duty-paid arrangement (e.g. from a Member State where you are established to Croatia) you need to refer to your competent authority to get information on how to comply with the requirements for the movement of excise goods under duty-paid arrangement.
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