Taxpayers who have become liable to declare and pay excise duty are obliged to submit a separate tax return for each tax by the 25th day after the end of the tax period in which the liability arose, unless otherwise provided for in the Excise Duty Act; taxpayers are entitled to claim a refund within the same time limit and in the same manner, unless otherwise provided for in the Excise Duty Act.

The tax warehouse operator is obliged to monitor the amount of the tax security (also applies to the authorised consignee for repeated receipt).

The operator of the tax warehouse is obliged to notify the tax administrator of any change in the facts on the basis of which the decision to reduce the tax seizure or to waive the tax seizure was issued within 5 calendar days from the date of the change.

Obligation of the operator of the receiving tax warehouse to notify the tax administrator of the places of direct delivery of selected products under the conditional exemption regime. The operator of the receiving tax warehouse is obliged to notify the tax administrator of the place of direct delivery no later than 3 working days before the start of the transport of the selected products.

The operator of the receiving tax warehouse or the authorised consignee for the repeated receipt of the collected products is obliged to provide the tax administration with a list of direct delivery points. The place of direct delivery shall be notified to the tax administrator by the receiving warehouse operator or the authorised consignee for the repeated receipt of the collected products at the latest 3 working days before the transport of the collected products begins.