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Exports

“Export” refers to the movement of goods out of the customs territory of the European Union and their shipment to third countries. In contrast, the shipment of goods to countries within the European Union is considered “intra-Community supply” and not an export. Intra-Community supply does not require complex customs procedures, and in some cases, none at all, depending on the mode of transport and the countries involved. Export declarations to customs authorities are mandatory when goods leave the EU territory for a third country or a member state of the European Free Trade Association (EFTA).

For customs clearance during export, we handle the following on your behalf:

Document Collection:
Gathering necessary documents such as commercial invoices, packing lists, shipping documents, bills of lading, printed and electronic authorizations, and EORI numbers.

Coordination:
Liaising with the transport company or agency you have chosen for the exit of your goods from customs.

Preparation and Submission:
Drafting and submitting the Export Declaration (SAD) through the electronic customs system ICISnet, along with supporting documents.

Certification:
Issuing relevant certificates as needed, such as T2L, EUR.1, ATR, or REX.

Physical Presence:
Ensuring our physical presence at the relevant customs office to guarantee smooth and swift customs procedures and declarations for your export, addressing any specialized needs that may arise.

Completion:

After the process is finalized, we deliver the export authorization to the agency or transport company responsible for shipping the goods abroad.

National Consumption Tax Rates (E-liquids for Electronic Cigarettes)

E-liquids contained in electronic cigarette devices or in special refill containers or single-use vials intended for use in electronic cigarettes (with or without nicotine): €0.10 per milliliter.

Tax Warehouse (requires a guarantee of at least €5,000).

National Consumption Tax Rates (Coffee)

  • Roasted Coffee: €3 per kilogram of net weight.
  • Unroasted Coffee: €2 per kilogram of net weight.
  • Instant Coffee: €4 per kilogram of net weight.
  • Preparations based on coffee extracts, distillates, or concentrates, or containing coffee: €4 per kilogram of net weight in the final product.

Tax Warehouse (requires a guarantee of at least €5,000).

SCT Rates (Ethyl Alcohol and Alcoholic Beverages)

  • Ethyl Alcohol: €2,450 per hectoliter of pure ethyl alcohol.
    A reduced rate of 50% (€1,225) applies to ethyl alcohol intended for the production of ouzo or contained in tsipouro or tsikoudia.
  • Beer: €5 per degree PLATO per hectoliter of beer.
    A 50% reduced rate applies to beer produced by independent small breweries, provided their annual production does not exceed 200,000 hectoliters.
  • Intermediate Products: €102 per hectoliter of the final product, with exceptions such as Natural Sweet Wine, for which the rate is set at €51.
  • Wine (Table Wine, Sparkling Wine): €0 per hectoliter of the final product.
  • Fermented Beverages (other than wine and beer): €20 per hectoliter of the final product.

Tax Warehouse (requires a guarantee of at least €180,000).

The SCT on cigarettes is structured as follows:

a) Fixed Tax: €82.50 per thousand (1,000) cigarettes (1 tax unit), which is the same for all cigarette categories.

b) Proportional Tax: 26% of the retail price per thousand (1,000) cigarettes (1 tax unit), which is also the same for all cigarette categories.

The total amount of SCT calculated under the above cases (a) and b) cannot be less than €117.50 per thousand (1,000) cigarettes (1 tax unit).

  • Cigars and Cigarillos: 35% of the retail price per kilogram.
  • Fine-Cut Tobacco (intended for the production of hand-rolled cigarettes): €170 per kilogram of net weight.
  • Other Smoking Tobacco (such as pipe tobacco or shisha tobacco): €156.70 per kilogram of net weight.

Tax Warehouse (requires a guarantee of at least €235,000).