Dates of submitting declarations and tax payments

Declaration name	Duty payer	Submission date	Duty payment date
Excise duty declaration for mineral oil products	Approved warehouse keeper	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Registered consignee	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Registered consignor	Within 5 working days after tax payment date	Within 15 days or 4 moths from the beginning of movement
	Temporarily registered consignee	Within 5 working days after tax payment date	Within 5 working days after reception of goods
	Other party	Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state	Within 5 days after the reception or import of goods or before the delivery of goods from another member state
	Importer	x	Before applying for customs procedure in relevant customs office
Excise duty declaration for alcoholic beverages	Approved warehouse keeper	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Registered consignee	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Registered consignor	Within 5 working days after tax payment date	Within 15 days or 4 moths from the beginning of movement
	Temporarily registered consignee	Within 5 working days after tax payment date	Within 5 working days after reception of goods
	Other party	Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state	Within 5 days after the reception or import of goods or before the delivery of goods from another member state
	Importer	x	Before applying for customs procedure in relevant customs office
Excise duty declaration for tobacco products	Approved warehouse keeper	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Registered consignee	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Registered consignor	Within 5 working days after tax payment date	Within 15 days or 4 moths from the beginning of movement
	Temporarily registered consignee	Within 5 working days after tax payment date	Within 5 working days after reception of goods
	Other party	Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state	Within 5 days after the reception or import of goods or before the delivery of goods from another member state
	Importer	x	Before applying for customs procedure in relevant customs office
Excise duty declaration for coffee and non-alcoholic beverages	Approved warehouse keeper	Within 15 days after the end of taxation period	Within 15 days after the end of taxation period
	Other party	Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state	Within 5 days after the reception or import of goods or before the delivery of goods from another member state
	Importer	x	Before applying for customs procedure in relevant customs office