# Excise duty

*Last updated: 2026-06-22*

> When excisable goods – alcohol, tobacco, mineral oils, or energy products – are manufactured, imported, or released for free circulation, the tax liability arises.

When excisable goods – alcohol, tobacco, mineral oils, or energy products – are manufactured, imported, or released for free circulation, the tax liability arises. Excise duty is an indirect tax formally charged to the manufacturer or importer, who recovers the cost through the selling price. In cross-border trade, excisable goods may move under duty suspension between licensed tax warehouses, deferring the charge until the goods reach their destination. Throughout that movement, freight forwarders and customs declarants must ensure the electronic administrative document (eAD) is correctly completed. Rates differ substantially by product category and jurisdiction, and excise duty is legally distinct from VAT, which may apply on top.

**Source:** [https://taxation-customs.ec.europa.eu/excise-duties_en](https://taxation-customs.ec.europa.eu/excise-duties_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Excise duty |
| Language | EN |
| Word count | 107 |
| Last updated | 2026-06-22 |
| Source | https://taxation-customs.ec.europa.eu/excise-duties_en |

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