EU legislation on excise duties for alcohol
The EU sets harmonised minimum rates of excise duty for alcohol and alcoholic beverages. EU legislation on excise duties for alcohol covers:
- excise duties on alcoholic beverages
- specific provisions for locally produced products
- alcohol not intended for human consumption
In addition, alcohol is subject to the Common Excise Duty Provisions.
To check rates in each EU country, visit the Taxes in Europe Database (TEDB)
