Taxation and Customs Union

Excise Duties: Alcohol

EU excise duty rules for alcohol aim to prevent trade distortions in the Single Market, ensure fair competition between businesses, and reduce administrative burdens for operators.
Increasingly, excise duties are also seen as a means of supporting other policies, such as health policies.

EU legislation on excise duties for alcohol and alcoholic beverages covers:

Alcohol and alcoholic beverages are also subject to the common provisions for excisable goods under EU law.