This section is part of a full article on excise duties :
1- Definition of “Alcoholic Beverages

2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

In this pot you will find useful links and descriptions to EU and national ressources to calculate properly your excise duties.

Excise duties calculation : legislation

Source: European Commission > Taxation and Customs Union

First of all, excise duties on alcohol are regulated through two main pieces of EU legislation.

Furthermore, the Directive 92/83/EEC on excise on duties sets out:

As a result, it also includes special provisions such as reduced rates for small breweries and small distilleries, certain products, and geographical regions.

Thus, Directive 92/84/EEC sets out minimum rates that must be applied to each category of alcoholic beverage. Also, it provides reduced rates for certain Greek, Italian and Portuguese regions.

Also, EU legislation only sets harmonised minimum rates.

Finally, this means that EU countries are free to apply excise duty rates above these minima, according to their own national needs.

Excise calculation and minimum rates

Excise product Rate expressed per Minimum rate:
Beer Hectolitre per degree Plato

OR

Hectolitre per degree alcohol

EUR 0.748

EUR 1.87

Wine

(still and sparkling)

Hectolitre of volume EUR 0
Intermediate Products

(e.g., port, sherry)

Hectolitre of volume EUR 45
Spirits Hectolitre of pure alcohol EUR 550

Also, traditional and locally produced products in certain member states.

Special legislation

Furthermore, special legislation does exist. Also, this does relate to some specific products in certain EU countries:

Finally, Council Decision No 376/2014/EU of 12 June 2014 authorises Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs. Also, this extends to the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie.

Back to main excise compliance topics.
More information about VAT compliance

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