Excise duties refer to both the duties to be paid by transport and logistics companies in their own operation, as to the different excise rules and arrangements applicable on the transported goods and stored goods.

In their own operations transport companies are confronted with excises when it comes to the the financing of fuel. Fuel prices consist for a large part of excise duties. Excise duties thus directly affect transportation costs and therefore the operating expenses for logistics companies in general. In certain countries transport companies can request a refund of a part of the excises paid on the acquired fuel. The possibility to request a refund of excises is subject to specific conditions and restriction. ITL Attorneys frequently advises clients on this matter, assists clients in obtaining the necessary licenses and refunds and if necessary conducts legal proceedings with the competent authorities when excise refunds are refused or refunded excises are reclaimed.

Another aspect of excises in transport, is the use of so called unmarked gas oil exempt for excise duties or subject to lower excise duties. The use of this type of gas oil is restricted and dependant on very strict conditions. The usage of this unmarked gas oil gives rise to numerous discussions and disputes, in which ITL Attorneys has a profound expertise and experience.

On the other hand, excise duties also play a prominent role in the transport and shipping of goods and the storage of goods. Different excise regimes can apply to transported and stored goods. Goods can be transported under suspension of excise duties, can be stored in bonded warehouses, etc. These different regimes are subject to strict rules and restrictions. In case of non-respect of the applicable rules, the excise duties will become due and sanctions can imposed. ITL Attorneys advises clients on the applicable excise regimes, can assist in obtaining the necessary licences and permits and can intervene in disputes with the competent authorities, criminal proceedings included.