Change a storage facility or production facility
To be registered for goods subject to excise duties, you must at all times have at least one approved excise storage facility. If you’re going to make changes to an approved facility or start using a new facility, the facility must be approved by the Tax Administration.
If you have a production facility, this must also be approved.
What the application must contain
The application must include information about:
- the address of the facility
- the type of building, room, or floor (area, tanks, and pipeline systems for mineral products, biofuels, and gas)
- whether it is possible to see into the facility and any measures taken to prevent visibility into it (for alcohol and tobacco)
- security measures: lock or alarm (an alarm is required for the storage of spirits)
- procedures to ensure that unauthorised persons do not have access to the facility (area, tanks, and pipeline systems)
If the storage facility also includes a production facility, it must be clearly stated where production takes place and where finished goods are stored.
If you have an agreement with a logistics partner
If you have an agreement with a logistics partner, you must provide information about:
- the name of the logistics partner
- organisation number
- street address and postal code
How to apply for a change
When applying for approval, you must state whether the new facility replaces an originally approved facility or whether it’s an additional facility.
Exemption from the requirement for an approved facility
Importers of products subject to the road usage tax are exempt from the requirement to have an approved facility.