Excise Department Authorisation. Denaturing of imported alcohol at destination

Denomination

Excise Department Authorisation. Denaturing of imported alcohol at destination

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. It allows the denaturation of imported alcohol in Customs itself or in an establishment authorized by it.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for approval of denaturation at destination of clean alcohol received from a third country.

Phases of the procedure/service

Start: Submission of application.

Procedure: By the Customs and Excise Management Office.

End: Resolution by the Customs and Excise Management Office. competent.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing