GlossaryEN1 min readUpdated: Jun 8, 2026

Excise duty

Excise duties apply to the consumption or distribution of specific goods—such as alcohol, tobacco, mineral oils, or energy products.

Last updated: 8 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/excise-duties_en

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Excise duties apply to the consumption or distribution of specific goods—such as alcohol, tobacco, mineral oils, or energy products. As indirect taxes, they are typically levied at manufacturer or importer level and passed on to the end consumer through the sales price. In cross-border trade, excise duties are relevant because supplies may occur under duty suspension (tax exemption) when a tax warehouse holder or registered consignee is involved. Rates vary by product, country of origin, and destination.

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