Taxes in Europe Database v2
Excise Duty Act - Chapter 382 (Second Schedule)
All traders (importers and exporters) and producers
- Beer falling within Customs Tariff code 2200.
- Products containing a mixture of beer with non-alcoholic drinks falling within Customs Tariff code 2203 or any product containing a mixture of beer with a non-alcoholic drink falling under Customs Tariff code 2206.
The excise duty on beer is assessed by reference per hectolitre per degree plato.
- Ethyl Alcohol (including spirits).
Basis of assessment:
Alcoholic strength (percentage alcohol per litre).
The products described in this Schedule are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
a) when distributed in the form of alcohol which has been completely denatured to the satisfaction of the Commissioner;
b) when both denatured to the satisfaction of the Commissioner and used for the manufacture of any product not for human consumption;
c) when used for the production of vinegar falling within Customs Tariff Heading No. 2209;
d) when used for the production of medicines;
e) when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% vol.;
f) when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100kg of the product for other products;
g) alcoholic beverages to be sold for immediate consumption on board ships or aircraft travelling to another EU country.
a) as samples for analysis, for necessary production tests, or for scientific purposes;
b) for scientific research;
c) for medical purposes in hospitals and pharmacies;
d) in a manufacturing process provided that the final product does not contain alcohol;
e) in the manufacture of a component product which is not subject to excise duty.
Duty is due when the product is released either directly or when dispatched from a warehouse for consumption.
Commissioner for Revenue
Drawback: allowed on eligible dutiable goods on which duty has been paid for export to third countries or dispatched to other Member States or warehoused for export or destroyed.