Excise duty is an indirect tax which is charged on the following goods:
- alcoholic beverages, including wine and beer;
- tobacco products;
- energy products and electricity;
- coffee and coffee extracts.
These goods are subject to excise duty unless placed under an excise duty suspension arrangement:
- upon their production within the territory of the country;
- upon their introduction into the territory of the country from the territory of another Member State;
- upon their import into the territory of the country.
The import of excisable goods means the introduction of non-Community excisable goods into the territory of the country, as well as the introduction of Community excisable goods from third countries, which are part of the customs territory of the EU. Where, upon introduction into the territory of the country, the goods are placed under a customs procedure, their import is considered complete when they are released for free circulation.
The obligation to pay excise duty arises as from the date of release of the excisable goods for consumption.