Particulars per type of excise product
You will find the amount of excise duty payable on each product in the List of rates Excise duty and Consumption taxes.
More information? Call the Customs Information Line.
The potential extract of beer determines the amount of excise duty payable. The potential extract is the content of dissolved substances in the original wort of the beer, added to the content of the substances added after the fermentation process of the beer. The potential extract is expressed as percent Plato.
Beer mixed with a non-alcoholic drink is referred to as a soft drink if the alcohol percentage does not exceed 0.5%. Soft drinks are liable to consumer tax, not excise duty.
A reduced excise duty tariff will sometimes apply to beer brewed by small breweries. You can apply for this if you can prove that your brewery:
- is an independent enterprise
- is economically independent from other beer breweries
- does not produce beer under licence
- did not brew more than 200,000 hectolitres in the previous calendar year
- uses installations that are not physically attached to other beer breweries
When it comes to wine, the alcohol is only produced by natural fermentation. The alcohol percentage of wine determines how much excise duty you have to pay.
Intermediate products include port, sherry and vermouth. Alcohol has been added to intermediate products after the natural fermentation process.
Different excise duty tariffs apply to sparkling intermediate products and non-sparkling intermediate products.
If the drink contains more than 22% alcohol, the product is termed an: 'other alcoholic product'.
Ethyl alcohol products are:
- ethyl alcohol
- distilled drinks
- other drinks with an alcohol percentage of above 1.2%, not listed as beer, wine or an intermediate product
Tobacco products liable to excise duty are: cigarettes, cigars, pipe/cigarette tobacco (including hookah tobacco).
Retail packages of cigarettes, cigars and pipe/cigarette tobacco must have an excise stamp. This stamp shows the consumer price.
The mineral oils liable to excise duty are:
- light oils (petrol)
- semi-heavy oils (petroleum)
- gas oils (diesel)
- heavy fuel oils
- liquefied petroleum gas (LPG)
Other products can also be designated as mineral oils. Vegetable oil used as motor fuel or fuel for heating can also be considered to be a mineral oil. Excise duty must then be paid as well.
There are 2 types of tax for mineral oil:
- excise duty
- levy on stocks of petroleum products
The List of rates Excise duty and Consumption taxes shows which tax is payable for each product.