See more content about compliance in France:
* VAT compliance in France
* VAT rates on products and services in France
* INTRASTAT compliance in France
* Import without VAT in France
See more content about 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
Legal framework
European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)
National transposition:
Droits et taxes sur les alcools, is in force since 01/01/1993 in France.
Excise duties for alcoholic beverages, in France, fall under :
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 1:45:44 PM)
The authority which benefits from excise duties incomes is :
• Social security
Competent authority in France
Direction générale des douanes et droits indirects
Bureau des contributions indirectes
https://douane.gouv.fr/
dg-fid3@douane.finances.gouv.fr
33 1 57 53 48 40
33 1 57 53 41 47
Collector of tax :
1) The Consumption duty on wines and the specific duty on beers are collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).
2) The excise duty on Spirits is levied on producers or holders of stocks of spirits.
Area where the law applies :
Mainland FR – France
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
Tax due date and collecting Authority
upon release for consumption
At the time the tax debt arises
Taxable amounts and deductions, credits, exemptions
Which alcoholic beverages are taxable in France?
• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
• Other
What is the basis of assessment?
• Alcoholic strength by volume
Excise duties in France for beer
Standard rate for beer in France
| 7,70 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Reduced Rate “Low alcohol” (<= 2.8%) for beer in France
| 3.85 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in France
** not in application for distance selling purpose **
Excise duties in France for wine
STANDARD RATE
Standard rate for STILL wine in France
| 3.92 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Standard rate for SPARKLING wine in France
| 9.70 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
REDUCED RATE (under 8.5% vol.)
Reduced rate for STILL wine in France
| not applicable |
Reduced rate for SPARKLING wine in France
| not applicable |
Excise duties : Fermented beverages other than wine and beer in France
STANDARD RATE
Standard rate for STILL fermented products in France
| 3.92 EUR /hl/ ° ALCOHOL (VAT applied is 20%) Autres boissons fermentées 1.36 EUR /hl/ ° ALCOHOL (VAT applied is 20%) Hydromel |
Standard rate for SPARKLING fermented products in France
| 3.92 EUR /hl/ ° ALCOHOL (VAT applied is 20%) Autres boissons fermentées 1.36 EUR /hl/ ° ALCOHOL (VAT applied is 20%) Hydromel |
REDUCED RATE
Reduced rate for STILL fermented products in France
| not applicable |
Reduced rate for SPARKLING fermented products in France
| not applicable |
Excise duties : Intermediate products in France
STANDARD RATE
Standard rate for STILL intermediate products in France
| 195.86 EUR /hl/ ° ALCOHOL (VAT applied is 20%) |
Standard rate for SPARKLING intermediate products in France
| not applicable |
REDUCED RATE (under 15% vol)
Reduced rate for STILL intermediate products in France
| 48.97 EUR /hl/ ° ALCOHOL (VAT applied is 20%) vins doux naturels et vins de liqueur AOP repris aux articles 416 et 417 bis du CGI 48.43 EUR /hl/ ° ALCOHOL (VAT applied is 20%) Cotisation sécurité sociale pour les produits intermédiaires dont °ALC>18% |
Reduced rate for SPARKLING intermediate products in France
| not applicable |
Excise duties : Ethyl alcohol (spirits, liquors, etc.) in France
Non-alcoholic beverages : 0.54€/hl
Important : On January 1st of each year, all rates are automatically increased in the same proportion as the French Consumer Price Index excluding tobacco of the penultimate year. However, this increase may not exceed 1.75%.
STANDARD RATE
Standard rate for Ethyl alcohol in France
| 1,806.28 EUR /hl/ ° ALCOHOL (VAT applied is 20%) + 573.64 EUR as “Cotisation sécurité sociale” if °ALC > 18% |
Reduced Rate for Ethyl alcohol in France : Low strength spirits, particular regions, etc.
| 903.14 EUR /hl/ ° ALCOHOL (VAT applied is 20%) for the “Rhum traditionnel des DOM” |
Other national taxes
Prémix 11 EUR per deciliter of pure alcohol
Prémix 3 EUR per deciliter of pure alcohol
article 1613 bis du code général des impôts, pour les boissons dont le TAV est compris entre 1.2 et 12 % vol et qui répondent aux critères de cet article.
Article 1613 bis du code général des impôts pour les boissons relevant de l’article 435 du code général des Impôts
1) The Consumption duty on wines and the specific duty on beers are collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).
2) The excise duty on Spirits is levied on producers or holders of stocks of spirits.