{"@context":"https://schema.org","@type":"DefinedTerm","name":"Excise duty","description":"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 forward","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/excise-duty","inLanguage":"en","dateModified":"2026-06-22T17:59:44.848626","citation":"https://taxation-customs.ec.europa.eu/excise-duties_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/excise-duty","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Excise duty · When excisable goods – alcohol, tobacco, mineral oils, or energy products – are manufactured, imported, or released for free circulation, the tax liability arises. · Quelle: https://taxation-customs.ec.europa.eu/excise-duties_en"}