Taxation and Customs Union

Revision of rules on excise duties on alcohol

In order to assess if Directive 92/83/EEC is still fit for purpose, the Commission carried out a Regulatory Fitness and Performance Programme (REFIT) evaluation of the Directive.

More information about the REFIT initiative can be found here.

This review produced a number of documents:

Against this background and according to the Better Regulation guidelines, the Commission started the preparation of an Impact Assessment in January 2017, which was accompanied by:

  • A consultation strategy providing more information to stakeholders on the planned and upcoming consultation activities.
  • An Inception Impact Assessment providing the background and a first description of the problems and possible policy options is also published on the website

A public consultation started on 18th of April 2017.
The submissions and a simplified statistics report of the results of the public consultation will be published shortly. In addition, the Commission is required to produce a report reviewing the EU minimum excise duty rates. (Directive 92/84/EEC, Article 8).

It should also consider their impact on the Single Market, competition between the different categories of alcoholic drinks, the real value of the duty rates of duty and the wider objectives of the Treaty.


Background documents


Related links