Excise duty and consumer tax products

Publication date 02-09-2025 | Last update 30-10-2025 | Webpage

Do you receive excise goods or goods liable to consumer taks from another country? Or do you produce these goods? You need to pay duties or consumer tax on some of the goods you use.

Excise goods

• Products containing alcohol:
  • beer
  • wine
  • intermediate products (e.g. port, sherry, vermouth)
    In the case of an intermediate product, alcohol is added to the alcohol obtained from natural fermentation.
  • other products containing alcohol (such as liquor and perfumes)
• tobacco products in the form of smoking tobacco (including hookah tobacco), cigarettes and cigars
• mineral oils (for example petrol, diesel oil and LPG)

Consumer tax goods

• Alcohol free drinks (fruit juice, vegetable juice and lemonade)

Tariffs for excise and consumer tax

The excise goods and the consumer tax goods are divided into tariff categories. 

Filing excise duty and consumer taxes returns

If you receive excisable goods from another EU country, you must pay excise duty. This is done by filing excise duty and consumer taxes returns.