EXCISE DUTY COLLECTION PROCEDURES MANAGED BY CUSTOMS: THE CASE OF LITHUANIA

Abstract

The article discusses the concept of excise duties, the conditions that are important for the calculation of excise duties and the responsibility for the administration of excise duties. The excise duty system consists of three parts - the calculation of liabilities, exemptions and the determination of the final duty. In order to understand the excise duty collection processes in customs, several applied systems are discussed. Disclosed EU Excise Movement and Control System (EMCS), designed for the movement of excise goods within the EU. Only specific cases of import and export are presented in EMCS. In most cases, data on imports and exports subject to excise duty are reported to Customs' electronic excise information system (AIS). After the import or export of excise goods has been declared, the AIS system carries out a data check with the transport document for excise goods (e-AD). According to the analysis, structural changes are taking place in the excise duties administered by the Lithuanian Customs Authority. The share of excise duties collected has decreased and changes have also been observed in the different goods categories. The share of excise duties collected on electronic cigarette liquid has increased due to changes in the legislation. However, the amount of excise duty collected on ethyl alcohol and alcoholic beverages has decreased, and it has been noted that the number of interceptions of illegally transported excise goods has recently decreased by 10% and their value has increased by as much as 40%. The tightening of Lithuanian border controls and the sanctions imposed on Russia and Belarus have had the greatest impact.