Taxes in Europe Database v2
Dlgs. n. 504 of 26 October 1995 (Consolidated excise law)
Warehousekeeper of the tax warehouse where the release for consumption takes place.
Beer: Hectolitre/degree Plato of finished product
Wine: Hectolitre of finisched product
Fermented beverages other than wine and beer: Hectolitre of finisched product
Intermediate Products: Hectolitre of finisched product
Ethyl alcohol: Hectolitre of pure alcohool at 20° Celsius degree
Beer produced by any private person for his own consumption, of members of his family or his guests is exempt from duty, provided that it is not sold in any way.
Spirits: Exemption for the uses laid down in Article 27(3) of Dlgs n° 504 of 26 October 1995. The following are given as examples: alcohol denatured by a general denaturant and intended for sale; alcohol denatured by a special denaturant as approved by the finance administration and used in the manufacture of products not intended for human consumption; alcohol used in the manufacture of medicines; alcohol used in the production of flavourings intended for the preparation of food products; alcohol used directly in the manufacture of food products, etc.
For products released for consumption each month the payment must be made within the 16th of the following month; for products released for consumption in July the payment must be made within the 20th of August; for products released for consumption from 1st to 15th of December the payment must be made within the 27th of the same month.
Customs and Monopolies Agency