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
• soft drinks