Lubricating oil ‘returns’ to another warehouse? – without excise duty suspension
#excise
The Director of the National Revenue Information Service (18 September 2025, 0111-KDIB3-3.4013.184.2025.2.MAZ) explained that excise goods can only be returned to the same tax warehouse from which they were originally released.
The transfer of lubricating oils from the user to another warehouse is not a ‘return’ within the meaning of the Act and cannot be covered by the excise duty suspension procedure, even if the oils are expired or unused.
Businesses should verify their warehouse network and logistics routes to avoid violations of e-DD documentation requirements.
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