Taxes in Europe Database v2
Articles 79 of Law No 2960/2001 (Government Gazette 265/A/22.11.2001), as modified.
Ethyl alcohol and alcoholic products.
Under Article 83 of Law No 2960/2001 ethyl alcohol and alcoholic products are exempt from excise duty when:
Applying to all products in principle subject to excise duties, include:
Reduced rates (general comments):
From 25.06.03, when the beer is produced in Greece or Other Member-States of the E.U. by small independent breweries (yearly production less than 200,000 hectolitres), the applicable rate is lowered by 50% (euro 1.30).
When the products are released for consumption or when shortages are recorded in accordance with Article 56 of Law No 2960/2001.
Release for consumption of products subject to excise duty is considered:
The excise duty is assessed and collected by the customs authorities.