Hello All,
A simple note from my side : many companies have bonded stores with goods like cigarettes/perfume/alcohol which appear in the monthly stock report, balance sheet.... Excise is mostly a question of VAT and commercial area and not of ownership.
I guess, that the design proposed has to be approved by the financial department anyway, on my side, I do not understand 103/105.
It is common in ports to have warehouses operating under specific regulations regarding excise and common for companies to store their goods there (so in their stock duty unpaid) and only pay the VAT when the stock is moved out. Of course, this depends on the services/facilities offered at the port.
The main driver in terms of decision here is compliance with the fiscal regulations/accounting and not "sap movements".
Alex