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ASD GROUP > OURS SERVICES > CUSTOMS > EXCISE DUTIES ON ALCOHOL

Excise duties: let us take care of all your customs formalities for distance selling of spirits and alcoholic beverages

ARE YOU A WINE PRODUCER OR ALCOHOL E-TAILER (WINE, BEER, SPIRITS, CHAMPAGNE, LIQUEURS, ETC.) SELLING ALCOHOLIC BEVERAGES TO FRENCH CONSUMERS FROM ANOTHER EU MEMBER STATE? WE CAN HELP YOU MANAGE YOUR EXCISE DUTIES ON ALCOHOLIC BEVERAGES IN EUROPE.

Distance selling of alcoholic beverages

Droits d'accises sur l'alcool

Excise duties on alcohol and alcoholic beverages

Excise duties on alcohol and alcoholic beverages are specific taxes imposed by many countries around the world.

These taxes on alcohol are levied on the production, import and consumption of these products. Governments use excise duties as a tool to regulate alcohol consumption, reduce the harm associated with excessive consumption and generate tax revenues.

Excise duties rates vary according to the type of alcoholic beverage and are generally calculated according to the quantity and alcohol content of the product. Excise duties may also be subject to specific regulations concerning export, refund or trade between countries.

Understanding excise duties on alcohol and alcoholic beverages is essential for producers, distributors and consumers in order to comply with current tax obligations and alcoholic beverage regulations.

Distance selling of alcoholic beverages and associated taxes

Distance selling of alcoholic beverages is subject to VAT and excise duties. Excise duties are indirect taxes on the consumption of certain products, including alcohol and alcoholic beverages. They are calculated by applying a rate according to the type of beverage.

Your needs and our solutions

Your needs

Our solutions

What asd group can do for you

To facilitate your administrative procedures relating to excise duties, ASD Group takes care of all customs formalities relating to the distance selling of alcoholic beverages and assists you with your declaratory procedures and long-term operations.

Analysis and control

Detailed monthly analysis and control of all your billing flows.

Input and verification

Input into the Customs online service ‘CIEL’ (‘Contributions Indirectes En Ligne’ or Indirect Taxes Online in English) and verification of the conformity of invoices and customs nomenclatures.

Customs classifications

Research and verification of customs classifications.

Support

Assistance during an administrative or customs inspection.

Excise duties in France: Tax obligations and tax representative in France

As with VAT, excise duties on sales to French individuals is always payable in France, from the 1st euro.

Foreign sellers (including those established in a Member State of the European Union) must appoint a fiscal representative in France.

Goods must travel under cover of a Simplified Accompanying Document (Document Simplifié d’Accompagnement (DSA) in French) bearing a number issued by French customs. This number certifies that the excise duties have been recorded with French customs even before the goods are dispatched from the Member State of departure.

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Why call on ASD Group?

Presence in Europe

We are present in the European Union as well as in Switzerland, Norway and the United Kingdom.

Team of experts

A team of tax experts at your service.

Tools

Specific IT tools developed in-house for electronic data control and management, deadline reminders, etc.

Guarantee

A guarantee of the quality of our work and the security of your declarations.

Peace of mind

Don’t take any risks, leave your excise duties to our experts and concentrate on your business!

'CIEL' authorisation

We have signed a membership and authorisation agreement for CIEL (‘Contributions Indirectes En Ligne’ or Indirect Taxes Online in English), the Customs teleservice, enabling us to manage your taxes online on your behalf.

Frequently asked questions about
excise duties on alcohol

Excise duties on the distance selling of alcoholic beverages is a tax levied on the sale of alcoholic beverages by online merchants or distance sellers. These taxes are generally levied by the government to regulate alcohol consumption, protect public health and generate revenue.

Excise duties may apply to various types of alcoholic beverages, such as beer, wine, spirits, liqueurs and other fermented beverages.

As a general rule, the remote seller is responsible for paying excise duties on the remote sale of alcoholic beverages. However, laws and regulations may vary between countries and jurisdictions, so it is important to refer to the specific tax laws of each country.

Excise duties on alcohol and alcoholic beverages are calculated according to the quantity and alcohol content of the product, with rates varying from country to country.

The method of calculating excise duties is established by the national tax authorities, based on criteria such as volume, degree of pure alcohol or the quantity of alcohol contained in the beverage.

Producers, importers and distributors must pay these duties in accordance with the tax legislation in force in each country. It is important to refer to the specific laws of each country for details of how excise duties on alcohol and alcoholic beverages is calculated.

The rates of excise duties on alcohol and alcoholic beverages applicable on 1 January 2023 are:

Tax category of productsRates 2023
Still wines3.98 €/hl
Fermented beverages other than wine and beer3.98 €/hl
Sparkling wines9.85 €/hl
Ciders/Pears/Hydromels1.39 €/hl
Intermediate products belonging to one of the
categories of vine products
49.73 €/hl
Other intermediate products198.91 €/hl
Beers below 2.8% vol.3.91 €/hl per alcohol content
Beers over 2.8% vol.7.82€/hl per alcohol content
Small breweries ≤ 200 000 hl3.91 €/hl per alcohol content
French overseas departments rums917.72 €/hl of pure alcohol
Other spirits1,834.42 €/hl of pure alcohol
Reduced duty on distillers917.21 €/hl of pure alcohol

Yes, distance selling of alcoholic beverages is often subject to specific requirements. These may include obtaining appropriate licences or permits, collecting and declaring taxes, verifying the age of purchasers, complying with labelling and other regulations relating to the sale of alcohol.

Non-compliance with excise duties for the distance selling of alcoholic beverages may result in legal and financial consequences. This may include fines, penalties, revocation of licences, criminal sanctions and other enforcement action by the relevant authorities.

Excise duties regulations for distance selling of alcoholic beverages may vary from country to country. There is no single international regulation governing these duties. Each country may have its own specific laws and regulations on excise duties for distance selling of alcoholic beverages.

To comply with excise duties for distance selling of alcoholic beverages, you generally need to take the following steps:

  • To comply with excise duties for distance selling of alcoholic beverages, you generally need to take the following steps:
  • Find out about the specific tax laws in your country or jurisdiction.
  • Obtain the necessary licences and permits for distance selling of alcoholic beverages.
  • Keep accurate records of sales, taxes collected and payments made.
  • Calculate and pay excise duties according to applicable tax rates.
  • Comply with labelling, product safety, age verification and other relevant regulations.

Excise duties may vary depending on the sales channel, whether distance selling or in-store sales. Differences may relate to tax rates, licensing requirements, labelling requirements and other regulations specific to each sales channel. It is important to comply with the requirements specific to each channel.

Yes, there are a number of organisations and resources that can help you obtain accurate information on excise duties for distance selling of alcoholic beverages. These may include the tax authorities in your country, trade associations in the alcoholic drinks industry, law firms specialising in alcohol law, and government websites dedicated to tax regulations and the sale of alcohol.

‘Contributions Indirectes En Ligne’ (CIEL) is an online service offered by the French customs authorities. It enables traders to declare and pay indirect duties and taxes relating to the distance selling of certain products, including alcoholic beverages, from non-EU countries.

The French Customs’ CIEL service facilitates administrative procedures by providing a secure platform for declaring goods and paying the duties and taxes due. Users can access this service online via the following link: https://www.douane.gouv.fr/service-en-ligne/contributions-indirectes-en-ligne-ciel.

It is important to note that the CIEL service is specific to France and may not apply in other countries. Traders selling alcoholic beverages remotely from non-EU countries are encouraged to check their own country’s customs and tax regulations to ensure that they comply with applicable legal obligations.

There are a number of advantages to using the Online Indirect Taxes (CIEL) service:

  1. Simplification of procedures: The CIEL service facilitates the process of declaring and paying indirect duties and taxes online, by offering a user-friendly and intuitive interface for economic operators.
  2. Saving time: CIEL makes it possible to carry out the necessary administrative procedures from any location with an Internet connection, thereby avoiding physical visits to customs offices.
  3. Traceability and tracking of operations: The CIEL service makes it possible to keep a record of declarations and payments made, providing better traceability of operations carried out.
  4. Transaction security: The CIEL service is secure, guaranteeing the confidentiality of personal and financial information transmitted during declarations and payments.
  5. Reliability and compliance: By using the CIEL service, traders can ensure that they comply with current customs and tax regulations, thereby reducing the risk of non-compliance and any resulting penalties.

It is important to note that the specific benefits of the CIEL service may vary according to the situation and needs of each economic operator. It is recommended that you consult the official website and resources of the relevant Customs administration for full and up-to-date information on the specific benefits of using the CIEL service.

The Simplified Accompanying Document (DSA) or Document Simplifié d’Accompagnement in French is an administrative document used in the transport and logistics sector to accompany goods as they travel between different countries within the European Union (EU).

In the context of distance selling of alcoholic beverages, the DSA can be used to facilitate customs and administrative formalities. It provides essential information about the goods being transported, including alcoholic beverages, such as the nature of the products, the quantity, the origin, the destination, and other details necessary for tracking and controlling the goods.

The ‘DSA’ may be required when there is a movement of goods between different EU Member States. It serves as documentary evidence of the goods’ compliance with current customs and tax regulations, including excise duties applicable to alcoholic beverages.

It is important to note that the specific requirements linked to the use of the DSA may vary according to the customs regulations of each country within the EU. Economic operators involved in the distance selling of alcoholic beverages are encouraged to inform themselves about the applicable customs regulations and to consult the competent authorities to ensure that they comply with the legal obligations in force.

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