Excise, Duty

Scope of our know-howarrow
  • 1 Our expert knowledge, relating to excise tax in the broadest sense, is based on years of experience as tax advisors and lawyers, gained in tax authorities and in business, including the largest entities in the energy, fuel, and non-energy industries.

    This combination ensures that we act as practitioners with strongly established knowledge and awareness of changes in the excise tax area. We actively participate in the opinion processes of draft legislation that is sent for public consultation. Our involvement in this area allows us at the stage of the draft changes to make comments aimed at adapting the assumptions to the specifics of the business and the possibilities of their implementation.

    The scope of our excise services:
  • Preparation of guidelines, instructions, and procedures within the framework of the Excise Policy,
  • Development of concepts for excise records,
  • Implementation of excise tax reviews,
  • Ongoing tax consulting,
  • Preparation of tax information and opinions,
  • Preparation of applications for issuance of Binding Excise Information,
  • Reviewing contracts for excise tax implications,
  • Excise tax registration,
  • Support in registration and reporting duties related to PUESC platform and EMCS PL2 system,
  • Preparation of current tax settlements and support in this regard,
  • Conducting correspondence with tax authorities,
  • Participation in tax and customs and revenue proceedings,
  • Preparation of appeal letters in excise matters,
  • Representation in appeal proceedings,
  • Due Diligence of entities that may benefit from excise tax preferences,
  • Analysis of production processes for the possibility of benefiting from excise tax exemptions,
  • Preparation of excise tax refund applications for energy-intensive plants,
  • Preparation of applications for reimbursement of excise tax for the purchase of fuel from EU countries,
  • Preparation of applications for obtaining excise tax savings,
  • Development of the procedure for excise tax exemptions for redemptions of certificates of origin,
  • Support for excise duties involving tax warehouses and movements under the excise suspension procedure,
  • Support in identifying business processes related to excise duties,
  • Substantive participation in the implementation of programs dedicated to the electronification of excise records and other reporting,
  • Providing excise tax training.
     
  • 2 The competence of our customs experts is based on more than 20 years of experience in the field of customs law issues, which they gained in the customs authorities (Main Customs Office and Customs Chambers). The team is powered by experienced practitioners with customs agent authorizations, previously serving corporations, as well as former employees of large entities related to the TSL industry (transport, forwarding, logistics). Their specializations pertain to the entire turnover of goods with foreign countries in all customs procedures, as well as modes of transport. The experience gained, both on the side of customs authorities and entrepreneurs guarantees a holistic approach to customs issues.

    The scope of our customs services:
  • Advice on the optimal application of customs procedures,
  • Advising on the establishment of temporary storage warehouses, bonded warehouses,
  • Advising on customs clearance,
  • Advising on the process of obtaining the status of an authorized exporter,
  • Advice on completing Intrastat declarations,
  • Advising on the preparation of long-term declarations of origin,
  • Advising on obtaining AEO certification,
  • Advising on the use of customs information technology systems service,
  • Preceding the application for binding tariff information (BTI),
  • Consultation on determining the origin of goods,
  • Preceding the application for binding origin information (WIP),
  • Consulting on the circulation of medical devices,
  • Preparation of applications and letters to the authorities of the National Tax Administration and national border inspection authorities,
  • Proceedings in the field of trade in goods with foreign countries,
  • Advising on obtaining permission to use simplified procedures or special procedures,
  • Preparation of opinions and information on the application of customs legislation.