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Generic Tax Name Excise duty - Non-alcoholic beverages
Tax name in the national language Droits d accise sur les eaux de boisson et les limonades/Accijnzen op alcoholvrije dranken
Tax name in English Excise duties on non-alcoholic beverages
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).

The official tax name in Belgium is «Droits d'accise sur les boissons non alcoolisées / Accijnzen op alcoholvrije dranken».

 
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 non-alcoholic beverages are levied at the sole benefit of Belgium.

 
Geographical Scope

Belgium

 
Taxpayers

General principle: the person who releases the non-alcoholic beverages, even irregularly, for consumption on the Belgian market.

 
Tax object and basis of assessment

1. waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured, as well as ice covered by CN code 2201;

2. waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages covered by CN code 2202, with the exception of milk-based drinks or soya drinks;

3. beers with an alcoholic strength not exceeding 0.5% vol;

4. wines covered by CN codes 2204 and 2205, with an alcoholic strength not exceeding 1.2% vol;

5. other fermented beverages covered by CN codes 2204, 2205 and 2206 with an alcoholic strength not exceeding 1.2% vol;

6. beverages covered by CN code 2208, with an alcoholic strength not exceeding 1.2% vol;

7. fruit juices and vegetable juices unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter, covered by CN Code 2009;

8. all substances obviously used for the preparation of non-alcoholic beverages mentioned sub 2 above, packed in either retail-sale packages or packages used for the preparation of such drinks ready for consumption, where the substance is presented in liquid form;

9. substances mentioned sub 8 above who are presented in powder or granular form, or in another solid form.

 

Basis of assessment: per hectolitre

 
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. 

 
Rate(s) Structure

In euro per hectolitre, except where otherwise provided:

 

Excise duty

Rate a

0

Rate b

3.7284

Rate c

0

Rate d1

22.3706

Rate d2 (per 100 kg net weight)

37.2844

  • Rate a applies to waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured, as well as ice covered by CN code 2201.
  • Rate b applies to:

1. waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages covered by CN code 2202, with the exception of milk-based drinks or soya drinks. The concept of “milk-based drinks or soya drinks” is further defined in the circular relating to the application of Article 26 of the Law of 19 May 2010 making fiscal and various provisions (BOJ of 25 June 2010, Ed. 2, p. 39585-39586);

2. beers such as described sub 6.7.2.A, with an alcoholic strength not exceeding 0.5% vol.;

3. wines covered by CN codes 2204 and 2205, with an alcoholic strength not exceeding 1.2% vol.;

4. other fermented beverages covered by CN codes 2204 and 2205, as well as those covered by CN code 2206, with an alcoholic strength not exceeding 1.2% vol.;

5. beverages covered by CN code 2208, with an alcoholic strength not exceeding 1.2% vol.

  • Rate c applies to fruit juices and vegetable juices unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter, covered by CN Code 2009.
  • Rate d1 applies to all substances obviously used for the preparation of non-alcoholic beverages mentioned sub 1, packed in either retail-sale packages or packages used for the preparation of such drinks ready for consumption, where the substance is presented in liquid form. Rate d2 applies where this substance is presented in powder or granular form, or in another solid form. 
 
Tax due date

The excise duty on non-alcoholic beverages is payable upon release for consumption on the Belgian market.

In principle, the amount must be paid cash where tax liability is incurred (= time 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. For non-alcoholic beverages and beverages assimilated thereto, this term of payment runs until the Thursday of the week following the week during which the declaration of release for consumption has been filed.

 
Tax collector

Federal Public Service Finance, Customs and Excise Administration.

 
Special features

Non-alcoholic beverages and coffee 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.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ai + d2122ci

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 54.20 EUR 0.01
2011 56.00 EUR 0.01
2010 54.10 EUR 0.01
2009 52.70 EUR 0.01
2008 49.50 EUR 0.01
2007 49.00 EUR 0.01
2006 49.10 EUR 0.01
2005 49.70 EUR 0.02
2004 96.30 EUR 0.03
2003 169.80 EUR 0.06
2002 160.70 EUR 0.06
2001 150.70 EUR 0.06
2000 147.80 EUR 0.06

Comments