{"id":192501,"date":"2025-04-17T08:53:38","date_gmt":"2025-04-17T06:53:38","guid":{"rendered":"https:\/\/www.asd-int.com\/faqs-customs-excise-duties-on-distance-sales-of-alcohol\/"},"modified":"2025-04-29T10:03:26","modified_gmt":"2025-04-29T08:03:26","slug":"faqs-customs-excise-duties-on-distance-sales-of-alcohol","status":"publish","type":"page","link":"https:\/\/www.asd-int.com\/en\/faqs-customs-excise-duties-on-distance-sales-of-alcohol\/","title":{"rendered":"FAQs – Customs – Excise Duties on Distance Sales of Alcohol"},"content":{"rendered":"\t\t
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HOME<\/a> > RESOURCES > FREQUENTLY ASKED QUESTIONS – CUSTOMS – EXCISE DUTIES ON DISTANCE SELLING OF ALCOHOL<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Frequently Asked Questions \u2013 Customs \u2013 Excise Duties on Distance Selling of Alcohol<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Frequently asked questions about
excise duties on alcohol<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat are excise duties on distance selling of alcoholic beverages?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat types of alcoholic beverage are subject to excise duties for distance selling?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

Excise duties may apply to various types of alcoholic beverages, such as beer, wine, spirits, liqueurs and other fermented beverages.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWho is responsible for paying excise duties on distance selling?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHow are excise duties for distance selling calculated?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

Excise duties on alcohol and alcoholic beverages are calculated according to the quantity and alcohol content of the product<\/strong>, with rates varying from country to country.<\/p>

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.<\/p>

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.<\/p>

For example, the rates of excise duties on alcohol and alcoholic beverages applicable on 1 January 2025 for France are:<\/p>

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Tax Category<\/th>2025 rate<\/th>\n<\/tr>\n<\/thead>\n
Still wines<\/td>4.12 \u20ac\/hl<\/td>\n<\/tr>\n
Fermented beverages other than wine and beer<\/td>4.12 \u20ac\/hl<\/td>\n<\/tr>\n
Sparkling wines<\/td>10.20 \u20ac\/hl<\/td>\n<\/tr>\n
Ciders\/Perry\/Mead<\/td>1.43 \u20ac\/hl<\/td>\n<\/tr>\n
Intermediate products from grape-based beverages<\/td>51.49 \u20ac\/hl<\/td>\n<\/tr>\n
Other intermediate products<\/td>205.93 \u20ac\/hl<\/td>\n<\/tr>\n
Beers under 2.8% ABV<\/td>4.05 \u20ac\/hl\/\u00b0<\/td>\n<\/tr>\n
Beers over 2.8% ABV<\/td>8.10 \u20ac\/hl\/\u00b0<\/td>\n<\/tr>\n
Small breweries \u2264 200,000 hl<\/td>4.05 \u20ac\/hl\/\u00b0<\/td>\n<\/tr>\n
Rums from the French overseas departments<\/td>950.12 \u20ac\/hlap<\/td>\n<\/tr>\n
Other spirits<\/td>1,899.18 \u20ac\/hlap<\/td>\n<\/tr>\n
Reduced rate for private distillers<\/td>Abolished 1 Jan 2024<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAre there any special requirements for distance selling of alcoholic beverages?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat are the consequences of non-compliance with excise duties for distance selling of alcoholic beverages?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAre there any international regulations on excise duties for distance selling of alcoholic beverages?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHow can I comply with excise duties on distance selling of alcoholic beverages?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

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