Reduction of excise duties - refund possibility

29/03/22

As of April 1, 2022, the excise duties on petrol, diesel and LPG will be temporarily reduced. Under certain conditions, companies that have these fuels in stock on April 1, 2022 at 00:00 can qualify for a refund of the difference between the excise duties rates for the stored quantity of petrol, diesel or LPG.

What can this possibly mean for your company?

As of April 1, 2022, the rates for petrol, diesel and LPG will be temporarily reduced by respectively 17.3 cents, 11.1 cents and 4.1 cents per liter. The owner who has such fuels, for which the excise duties has been paid at the current rate, available in a warehouse for commercial purposes, can realize this reduction by submitting a refund request. This request can be submitted to Customs until April 8, 2022 at the latest.

Background

The government has decided to lower the excise duty on unleaded petrol, diesel and LPG/LNG from 1 April to 31 December 2022.

Companies can request a refund of excise duties for fuel that they have in stock on April 1, 2022 at 00:00. The company must own the fuel and have it commercially available in a warehouse. The excise duty reduction also applies to excise goods that are being transported to such a storage location.

The reduction applies to companies with their own storage facility, for example: gas stations, transport companies, agricultural companies, gardening companies, etc.

The request must be submitted no later than April 8, 2022 via “Mijn Douane”. The company must record the relevant data for the refund in its administration and have supporting documents available. These must be shown to Customs upon request.

This data includes, amongst others, an accurate indication of the location or places where the fuel is located, the quantity of the fuel per type and per location, the reading of the meter if a storage tank is connected to a pump installation with a meter.