Excise / Excise duties
Indirect taxes affecting the consumption of certain products: alcohol, tobacco, energy and energy products.
Excise / Excise duties
Excises (or excise duties) are indirect taxes levied on the production, release for consumption or import of certain categories of products.
Excisable products
- Alcohols and alcoholic beverages: beer, wine, intermediate products, ethyl alcohol
- Manufactured tobacco: cigarettes, cigars, rolling tobacco
- Energy products: fuels, combustibles, natural gas, electricity
Suspensive regime
Products subject to excise duty can circulate under duty suspension between approved tax warehouses, via the EMCS (Excise Movement and Control System). The rights only become payable upon release for consumption.
Import excise
When importing excisable goods, excise duties are added to customs duties and VAT. They are calculated according to specific rates (per unit, volume or alcoholic degree).
Impact on customs value
Excise duties are included in the calculation basis for import VAT: VAT = (Customs value + Customs duties + Excise duties) × VAT rate.