Taxation and Customs Union

Excise duties on alcohol, tobacco and energy

This section refers to excise duties to be paid by economic operators (businesses) - for more information on the amount of alcohol, tobacco or cash you can bring when you travel as a private person – visit the Your Europe website.
 

Excise duties are indirect taxes on the sale or use of specific products, such as alcohol, tobacco and energy. The revenue from these excise duties goes entirely to the country to which they are paid.

In this section, you will find more information on:

EU countries agreed on common EU rules to make sure that excise duties are applied in the same way and to the same products everywhere in the Union. For example, by applying at least a minimum rate of excise duty.
This helps prevent trade distortions in the Single Market, ensures fair competition between businesses, and reduces administrative burdens for companies.

In addition, EU law also sets out common provisions, which apply to all products subject to excise duties.

These common provisions include the framework for the Excise Monitoring and Control System (EMCS), an IT system for monitoring the movement of excise goods within the EU.

On 25 May 2018, the Commission proposed a series of new rules on excise duties, covering both the general arrangements, and the excise duties on alcohol.
 

Proposal amending directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

Read the proposal
Read the impact assessment
Read a summary of the impact assessment
 

Proposal for a COUNCIL DIRECTIVE laying down the general arrangements for excise duty
Read the proposal
Read the annex to the proposal
Read the impact assessment
Read a summary of the impact assessment

Proposal amending regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of the electronic register
Read the proposal

Proposal for a decision of the European Parliament and of the Council on computerising the movement and surveillance of excise goods
Read the proposal
Annex to the proposal