Excise duty and consumer tax

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 and vegetable juice, mineral water and lemonade)

Tariffs for excise and consumer tax

The excise goods and the consumer tax goods are divided into tariff categories. The tariffs are mentioned in the tariff list.

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