Taxes in Europe Database v2
The Excise Duties Law No. 91(I)/2004.
Republic of Cyprus.
Includes mainly the following natural or legal persons:
Alcohol and alcoholic beverages.
(a) For ethyl alcohol 100 ltrs of anhydrous ethyl alcohol at a temperature of 20°C,
(b) For beer hectolitre per degree of alcohol of final product.
(c) For other alcoholic beverages 100ltrs
Excise duty is due at the time of release of goods for consumption or when shortages are recorded which must be subject to excise duty
Customs and Excise Department.