What are excise goods and goods liable to consumer tax?

Excise goods are:

  • beer
  • wine and intermediate products (for instance sherry and port)
  • other products containing alcohol (for instance spirits)
  • tobacco products (for instance cigarettes, cigars and pipe/cigarette tobacco)
  • mineral oil (for instance petrol, diesel oil and LPG)

Goods liable to consumer tax are:

  • fruit and vegetable juices
  • mineral water and soft drinks

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