EU excise duty rules for alcohol aim to prevent trade distortions in the Single Market, ensure fair competition between businesses, and reduce administrative burdens for operators.
Increasingly, excise duties are also seen as a means of supporting other policies, such as health policies.
EU legislation on excise duties for alcohol and alcoholic beverages covers:
- The rates and structure of excise duties for alcoholic beverages
- The rules for alcohol not intended for human consumption
- Specific provisions for traditional and locally produced products in certain Member States
Alcohol and alcoholic beverages are also subject to the common provisions for excisable goods under EU law.