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Generic Tax Name Excise duty - Coffee
Tax name in the national language Droits d accise sur le café / Accijnzen op koffie
Tax name in English Excise duties on coffee
Member State BE-Belgium
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law of 21 December 2009 concerning the excise duty regime for non-alcoholic beverages and coffee (BOJ of 15 January 2010).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The excise products on coffee are levied at the sole benefit of the central authority.

 
Geographical Scope

Belgium.

 
Taxpayers

General principle: the person who releases coffee, even irregularly, for consumption on the Belgian market (importer and/or wholesaler).

 
Tax object and basis of assessment

Coffee, coffee extracts.

Per kilogram of net weight.

 
Deductions, Allowances, Credits, Exemptions

Excise duty levied on excise products exported, dispatched to another Member State or declared unfit for consumption by a public authority and destroyed under administrative supervision, is reimbursed. Provision is also made for a repayment or remission in some other cases, such as the correction of errors.

No excise duty is chargeable on excise products acquired by private individuals for their own use and transported by themselves, provided they have been acquired on the terms ruling in the home market in the Member State of acquisition.

Coffee intended for other industrial uses than roasting or preparing coffee extracts, and coffee intended to be used for research, quality controls and taste testing, are exempted from excise duty.

 
Rate(s) Structure

Per kilogram net weight:                                                                       

 

Excise duty (in euro)

Rate a

0.1988

Rate b

0.2486

Rate c

0.6960

Rate a applies to not roasted coffee covered by CN code 0901, rate b to roasted coffee covered by CN code 0901 and rate c to extracts, essences and concentrates of coffee, solid or liquid, as well as to preparations with a basis of extracts, essences and concentrates of coffee and to preparations with a basis of coffee, covered by CN code 2101.

 
Tax due date

Eligible upon release for consumption on the Belgian market.

In principle, the amount must be paid cash where tax liability is incurred (= moment of release for consumption). Under certain conditions and provided lodging of a security, a term of payment can be granted to holders of the so-called “excise establishment“ authorisation. As regards coffee, this term of payment runs until the Thursday of the week following the week during which the declaration of release for consumption must be filed.

 
Tax collector

Federal Public Service Finance, Customs and Excise Administration.

 
Special features

Coffee and non-alcoholic beverages are considered as "excise products".

 

Excise products are subject to excise duty at the time they are manufactured in the country, imported in the country or introduced (i.e. from another Member State of the EU) in the country. 

 

Excise duty becomes chargeable at the time of release for consumption in the country. “Release for consumption” means the release of excise products from a suspensive procedure, the holding or the manufacture of excise products outside a suspensive procedure as well as the importation and introduction of excise products which are not immediately placed under a suspensive procedure. A suspensive procedure is a tax arrangement applicable to the manufacture, the holding or the movement of excise products, excise duty being suspended. 

 

The manufacture, receipt and holding of excise products on which excise duty has not been levied, must take place in an authorised excise establishment. An excise establishment is any place where the manufacture, the holding, the receipt and the dispatching of excise products take place under a suspensive procedure. The status of authorised excise establishment is granted subject to the submission of an application for authorisation.

 

Excise products may move, under the suspensive procedure, from an excise establishment to another excise establishment, bound for another Member State or for a customs office of export. Under this procedure, they may also move from a customs office of import located in the country to an excise establishment or bound for another Member State. Finally, they may, upon their entry and under a suspensive procedure, move to an excise establishment, bound for another Member State via the Belgian territory and bound for a customs office of export located in the country.

The dispatching of excise products under a suspensive procedure must be covered by a commercial identification document. 

 

Excise products may be manufactured outside an excise establishment, utilising other excise products, provided the excise duty amount relating to the excise product obtained by that process is lower than or equal to the total excise duty amount which has been levied beforehand on each manufactured excise product. 

 

Coffee roasting, the manufacture of extracts, essences and concentrates of coffee, solid or liquid, as well as the manufacture of preparations with a basis of coffee or of extracts, essences and concentrates of coffee, may occur outside an excise establishment, provided excise duty has been levied on manufactured unroasted or roasted coffee. 

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214ak + d2122ck

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 13.70 EUR 0.00
2011 14.30 EUR 0.00
2010 13.10 EUR 0.00
2009 13.00 EUR 0.00
2008 12.80 EUR 0.00
2007 12.40 EUR 0.00
2006 12.80 EUR 0.00
2005 13.60 EUR 0.00
2004 13.90 EUR 0.01
2003 13.20 EUR 0.01
2002 12.80 EUR 0.01
2001 13.70 EUR 0.01
2000 13.40 EUR 0.01

Comments