General information. Common standards
Find out what excise duties are and the products on which they apply
Accrual and taxpayers
In the case of manufacturing the Special Taxes are accrued at the time of departure of the products from the factory or fiscal warehouse that results in the completion of the suspensive regime.
The departure from the factory or tax warehouse will not determine the accrual when it occurs under a suspensive regime, because the products are destined for an operator who has authorization to receive products subject to the Special Tax in this tax regime.
Tax payers are the owners of the factories or tax warehouses from which the products subject to the Special Taxes are released with the completion of the suspensive regime.
In the case of importation the taxes accrue at the time of the origination of the customs debt; However, if the imported products are intended directly for introduction into an establishment authorized to receive under the suspensive regime, the import will be carried out under the suspensive regime.
In imports, the persons or entities obliged to pay the customs debt will be considered taxpayers obliged to pay.