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Excise Duty Warehousing for Lubricating Oil

Excise Duty Warehousing for Lubricating Oil

MWM is the reliable and competent partner to turn to for lubricant oil management.


Through its own authorised lubricant oil storage facilities, MWM manages the commercial storage on behalf of third parties in a safe and prudent way.


In addition, for customers who wish to receive consignments of EU goods under suspension of excise duty, MWM manages customers as “registered consignees”, beyond supporting them in the acquisition of the authorisation, taking care of telematic data flows and record keeping.


According to the new traceability system for lubricant products (TUA art. 7-bis and Ministerial Decree 22/4/2020), it is necessary to request an Administrative Response Code (A.R.C.) from the Customs Agency. MWM carries out the telematic transmission of all the data necessary for the issuance of the Code, to be reported in the transport documents: from the information about quantity and characteristics of the product to the indications on the date of transport, number plate of the vehicle, destination, itinerary and timing of the movement.

Relying on MWM for the storage of lubricating oils has many advantages:

  • Commercial warehousing with careful and secure handling of lubricating oils.
  • Management of customs authorisations and data interchange with the Customs Authority and related record keeping.
  • Sub-contracted warehouse with scalable costs according to requirements, changeable throughout the year, and discounts based on the volume occupied.
  • Warehouse specialising in the storage of lubricating oils with mixed solutions that allow the product to be stored in barrels, tanks and small jerrycans.
  • Keeping of records documenting handling, with all information on the entry and withdrawal of goods.
  • Integration with Bonded Warehouse and VAT Tax Warehouse Services to defer payment of customs duties, VAT and import duties.
  • Integrated services over the entire distribution chain, from warehousing to shipping and delivery to the final customer, with tailor-made solutions based on specific needs.

Lubricating oils are liquid products used for the lubrication of mechanical parts. Their trade within the EU is regulated by the Customs Office as they are a product subject to EU excise duty. The importation of lubricating oils for commercial use is subject to the fulfilment of tax procedures and obligations, in compliance with current regulations. The movement of lubricating oils is regulated by the Consolidated Law on Excise Duties (TUA), approved by Legislative Decree No. 504 of 26/10/1995 (Art. 7-bis, 25, 61 and 62), by Ministerial Decree 557 of 17/09/1996 (Art. 8) and by Ministerial Decree 22/02/2020 (tracking of lubricating oils – CAR). According to the regulations in force, whoever imports lubricating oils from EU countries to market them on the national territory becomes a ‘taxable person’, i.e. he is obliged to pay the required excise duty within 24 hours of taking delivery of the goods. In order to purchase lubricating oils from an EU country, it is necessary to be a Registered Consignee, i.e. a subject – natural or legal person – authorised to receive products subject to excise duty under duty-suspension arrangements.

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