Filenews 14 July 2024 - by Eleftheria Paizanou
Despite the application of reduced excise duty on motor fuels and heating oil, last year the revenues of the Department of Customs and Excise from excise duties on petroleum products increased by 8.1%, corresponding to €24 million.
That is, in 2023, according to data from the Department of Customs and Excise, revenues from excise duties on petroleum products rose to €322 million, from €298 million. which was in 2022.
It is recalled that the reduction in excise duty was included in the measures to tackle high prices and was implemented from March 2022 until the end of March 2024. With the end of the reduction in excise duty on fuel, from April 1 the price of unleaded 95-octane petrol increased by 8.3 cents per litre and heating oil by 6.3 cents per litre.
As is known, the Government proceeded to terminate the measure following strict recommendations from the International Monetary Fund and the European Commission. The two institutions had called on the Republic to stop the untargeted support measures. However, the subsidy of the price of electricity continues, as it is considered by the Government to be a targeted measure, since the subsidy is applied on a staggered basis.
Total receipts
The total revenue of the Department of Customs and Excise in 2023 from import duties amounted to €1.33 billion, showing an increase of 5.3%, i.e. €67.4 million. compared to 2022 revenues of €1.27 billion.
Moreover, compared to 2021, revenues were €1.12 billion. Specifically, import duty revenues amounted to €63 million. from €52.7 million in 2022. Import duties include duties from both postal services and British Bases duties.
Added to the revenue are consumption taxes, which last year increased to €506.4 million. from €481.6 million in 2022. Specifically, excise duties include petroleum products, which amounted to €321.9 million.
Also included is the excise tax on tobacco, which was reduced to €138.9 million from €139.5 million
There are estimates that the decrease in revenues in this category is due to the purchase of tobacco from the occupied areas. In addition, receipts from excise duty on beer were €14.6 million, on cigars it was €3.8 million, on crystals it was €167,000.
Analysis of receipts
Specific conclusions can be drawn from the analysis of the receipts of the Department of Customs and Excise.
– In the case of import duties, total revenues in 2023 amounted to €63 million, showing a percentage increase of 19.5% compared to 2022 which was €52,747,014, while in the case of consumption taxes total revenues in 2023 amounted to €506.4 million i.e. a percentage increase of 5.2% compared to 2022 which was €481.6m.
– Total import VAT revenues in 2023 amounted to €764.9 million. presenting a percentage increase of 4.4% compared to 2022 which was €732.5 million. Specifically, in the revenue from import duties, the item of import duties showed an increase of 19.6%, the line of import duties from the Department of Postal Services, showed an increase of 12.4%, the line of import duties from the bases, showed a decrease of 39.3%.
– Revenues from excise duties on energy products (petroleum products) increased by 8.1%, tobacco products decreased by 0.2%, alcohol and alcoholic beverages increased by 0.5% and other products (e.g. vehicles, glass) increased by 60.0%.
– In 2023, 55,818 passenger vehicles, 18,181 commercial vehicles and 3,272 motorcycles have been put into circulation and €27.3 million have been collected for import duty, €32,000 consumption taxes and €147.6 million Import VAT.
Refund of taxes and duties
At the same time, the Department of Customs and Excise proceeded with the refund of duties, excise duties and duties in excess of €2.7 million.
Economic operators have the possibility to apply for a refund of duties and taxes paid, provided that specific provisions of customs legislation are fulfilled.
In 2023, 567 applications for duty and tax refunds were submitted, of which 454 applications have been approved for the total amount of €1.93 million. The total amount refunded concerned €619,353 import duties, €1.26 million excise duties and €47,896 import VAT.
Court measures in more than 50 cases
In addition to the collections, the Department of Customs and Excise proceeded with hundreds of checks and seizures, as well as judicial measures for specific cases, as follows:
• Registered with the Criminal Court 29 cases concerning criminal offences committed by persons in violation of the provisions of customs and/or other legislation.
• Registered with the criminal court 24 applications for detention in relation to investigated criminal offences committed by persons in violation of the provisions of customs and/or other legislation.
• Transmitted to the Attorney General of the Republic 21 factual reports in relation to the claim of amounts due to other Member States by persons residing in the Republic.
• Forwarded to the Attorney General of the Republic six factual reports concerning appeals, the subject matter of which are decisions/claims of the Department of Customs and Excise against the applicant persons.
Furthermore, in 2023 and in the context of adjudicating cases related to the application of customs and/or other legislation, court decisions were issued as follows:
• A decision of the Supreme Constitutional Court, confirming the first instance decision in favour of the Department of Customs.
• Two decisions of the Supreme Court, confirming the first instance judgments in favour of the Department of Customs.
• A decision of the Supreme Court, which annulled the first instance decision in favour of the Department of Customs.
• A decision of the Administrative Court, rejecting an appeal registered against the Department of Customs.
• A decision of the Administrative Court, which partially annulled the disputed claim of the Department.
Finally, the Department of Customs and Excise, in cooperation with the Attorney General, proceeded with the filing of an appeal against the first instance decision, to the extent that it concerned the partial annulment of the disputed claim of the Department.
