Tax warehouse — authorised warehousekeeper

Where to file the application Belgian national procedure (AGD&A)

This authorisation does not go through a European portal: it follows a Belgian national procedure, before the AGD&A (the Belgian customs and excise administration).

Legal basis: General Law on Customs and Excise · Directive (EU) 2020/262 · SPF Finances, Excise

The tax warehouse is the approved place where an authorised warehousekeeper may produce, process, hold, receive and dispatch excise goods under duty suspension.

Why it matters

Excise is not due when the goods are produced or received, but on release for consumption. As long as the goods remain under the suspension arrangement they do not weigh on your cash flow — and if they leave for another Member State or for export, Belgian excise is never due at all.

What you need in place

A guarantee covering the suspended duty, for holding as well as for movements
Stock records allowing every product to be followed, in and out
Identified and approved premises
Access to EMCS, the system that accompanies movements under suspension electronically

How we help

We prepare the application, size the guarantee, check that the stock records meet the requirements before filing, and support the go-live of EMCS.

Considering this authorisation? We prepare the application with you, from the eligibility assessment through to the follow-up once it is granted.

Let us discuss your situation →

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