GlossaryEN1 min readUpdated: Aug 24, 2026
Excise warehouse (tax warehouse)
A fuel trader imports diesel and stores it without excise duty falling due immediately – an excise warehouse makes this possible.
Quick Answer
Last updated:
Source: Frachtportal News «Passar Update August 2026: Einfuhr läuft im Pilot – und Declar wird wichtiger» (23.08.2026); BAZG Passar-Roadmap (Ausbauschritt 3)
Category
Passar Hub: Everything on the new Swiss customs system
Reading time
1 min
Words
153
Mentioned in
–
Definition & Explanation
A fuel trader imports diesel and stores it without excise duty falling due immediately – an excise warehouse makes this possible. An excise warehouse is a place authorised by the authorities where excisable goods such as fuels, alcohol, tobacco or beer may be produced, processed, stored and dispatched under duty suspension. The tax becomes payable only when the goods are removed into free circulation for tax purposes, typically on delivery to the end customer. The warehousekeeper needs an authorisation, maintains continuous stock accounts and normally provides a guarantee; movements between excise warehouses are monitored electronically. In Switzerland, excise warehouses belong to the special procedures that the Passar goods traffic system will only cover fully in a later expansion stage. It should not be confused with a customs warehouse, which suspends duty and import tax on foreign goods, whereas the excise warehouse targets consumption tax – including on goods already cleared or produced domestically.
Next steps
Matching tools and partners
Related Terms
⚡ Current 2026
Passar Hub: Everything on the new Swiss customs system
Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.
Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027
Logistics knowledge straight to your inbox
Free · No password · Never a paywall. Weekly top news and facts from logistics.
Community Questions & Answers
Share your knowledge, ask follow-up questions, or add practical insights to this page. Every contribution is moderated before publication.
No community answers yet. Be the first.