Workflow base for excise duty skills covering harmonised excise on energy products, alcohol, and tobacco (EU Directives 2003/96/EC, 92/83/EEC, 2011/64/EU) and non-harmonised excise (sugar, plastics, single-use plastic, gambling, environmental). Workflow architecture only — no country rate tables…
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Determine excisable status
For each product: Is it listed in the country's excise legislation? What is the applicable rate / tariff classification? Are there reduced rates (e.g., red diesel, agricultural fuel)? Are there exemptions (e.g., scientific use, denatured alcohol)?[T1]
Chargeable event = release for consumption
Excise becomes due on the release for consumption — typically: Departure from a tax warehouse (other than under duty-suspension arrangement); Manufacture outside a tax warehouse; Importation outside a duty-suspension arrangement; Holding outside a duty-suspension arrangement; Irregularity during a duty-suspended movement (deemed release)[T1]
Duty computation methods
Depending on product type: Specific duty — per litre, per kg, per pack, per stick; Ad valorem — % of retail price (typical for tobacco); Combined — both (e.g., EU tobacco minimum specific + ad valorem). For alcohol: typically per hectolitre of pure alcohol (ethanol) for spirits; per hectolitre and degree of strength for beer/wine/intermediate products. Reduced rates for small breweries, small wine producers, low-alcohol products.[T1]
EU EMCS duty-suspension movement rules
EU EMCS (Excise Movement and Control System): Electronic Administrative Document (eAD) accompanies suspended movements; Authorised Warehouse Keeper / Registered Consignor / Registered Consignee status required; Closure of movement upon arrival at destination triggers chargeable event in destination MS (if released) or duty suspension continues; Movement guarantee covers the duty during transit[T1]
Periodic excise return and payment
Periodic excise return — typically monthly. Payment generally within 1 month of the chargeable event. Bond / guarantee covers deferred payment.[T1]
Common exemptions
Common exemptions: Diplomatic / consular use; Visiting forces (NATO SOFA); Research / scientific use; Denatured alcohol; Domestic production for personal use (limited); Renewable energy / biofuels (variable); Industrial use (e.g., energy products for non-fuel use)[T1]
Unleaded petrol minimum rate
EUR 359 per 1,000LDirective 2003/96/EC
Diesel (commercial use) minimum rate
EUR 330 per 1,000LDirective 2003/96/EC
Heating gas oil minimum rate
EUR 21 per 1,000LDirective 2003/96/EC
Heavy fuel oil minimum rate
EUR 15 per 1,000kgDirective 2003/96/EC
LPG (heating) minimum rate
EUR 0 per 1,000kgDirective 2003/96/EC
Natural gas (heating) minimum rate
EUR 0.15/0.30 per GJ (commercial / non-commercial)Directive 2003/96/EC
Coal and coke minimum rate
EUR 0.15/0.30 per GJDirective 2003/96/EC
Electricity minimum rate
EUR 0.50/1.00 per MWhDirective 2003/96/EC
Member state discretion above minima
Member States set rates above these minima; some derogations / reduced rates approved by Council.Directive 2003/96/EC
Beer minimum rate
EUR 1.87 per hectolitre / degree Plato OR EUR 0.748 per hectolitre / degree of alcohol (chosen MS basis)Directives 92/83/EEC and 92/84/EEC
Wine (still and sparkling) minimum rate
EUR 0 (minimum) — many MS set zeroDirectives 92/83/EEC and 92/84/EEC
Intermediate products (sherry, port, fortified) minimum rate
EUR 45 per hectolitreDirectives 92/83/EEC and 92/84/EEC
Spirits minimum rate
EUR 550 per hectolitre of pure alcoholDirectives 92/83/EEC and 92/84/EEC
Small independent brewery reduced rates
Reduced rates available for small independent breweries (typically up to 50% reduction).Directives 92/83/EEC and 92/84/EEC
Cigarettes minimum excise duty
at least 60% of weighted average retail selling price (WARSP); minimum EUR 90 per 1,000 cigarettes (or 115% of weighted average retail selling price)Directive 2011/64/EU
Fine-cut tobacco minimum excise duty
48% of weighted average retail selling price; minimum EUR 60 per kgDirective 2011/64/EU
Cigars / cigarillos minimum excise duty
5% of weighted average retail selling price OR EUR 12 per 1,000 / EUR 12 per kgDirective 2011/64/EU
Other smoking tobacco minimum excise duty
20% of weighted average retail selling price OR EUR 22 per kgDirective 2011/64/EU
Combination of specific and ad valorem
Combination of specific and ad valorem; minimum total varies.Directive 2011/64/EU
EU Single-Use Plastic Directive
Directive (EU) 2019/904 — bans certain single-use plastic products and mandates extended producer responsibility for others. National implementations vary.Directive (EU) 2019/904
R-EXC-1
Production / movement of excisable goods without authorised warehouse keeper status
R-EXC-2
EMCS unavailability for required movement
R-EXC-3
Suspected fraud / illicit movement
R-EXC-4
Loss exceeding allowable tolerance
R-EXC-5
Tobacco / alcohol traceability requirements not met (Tobacco Products Directive 2014/40/EU traceability since 2019)Tobacco Products Directive 2014/40/EU
R-EXC-6
Cross-border movement to country with restrictive measures
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Tier 1 workflow base for excise duty skills. Country content skills load on top.
Excise duty is a tax on the production or sale of specific goods, typically:
This workflow base assumes:
EMCS data flow
| Stage | Document |
|---|---|
| Dispatch | e-AD (electronic Administrative Document) with Administrative Reference Code (ARC) |
| In transit | ARC referenced on transport documents |
| Receipt at destination | Report of Receipt (RoR) by consignee |
| Closure | EMCS auto-closes upon successful RoR |
| Discrepancy / shortage | Excise becomes chargeable in destination MS |
Sugar-sweetened beverages
| Country | Status |
|---|---|
| UK | Soft Drinks Industry Levy from April 2018 — 18p/L (5g-8g sugar/100mL) or 24p/L (>8g sugar/100mL) |
| Norway | Sukkeravgift; abolished but discussed for reintroduction |
| Hungary, France, Spain (Catalonia), Mexico, Philippines, Ireland | Various rates / structures |
Plastic packaging tax
| Country | Status |
|---|---|
| UK | Plastic Packaging Tax from April 2022 — GBP 217.85 per tonne (2024 rate) of plastic packaging with < 30% recycled plastic |
| Spain | Impuesto Especial sobre los Envases de Plástico no Reutilizables from January 2023 — EUR 0.45 per kg non-reusable plastic |
| Italy | Plastic tax deferred multiple times; expected 2026 |
| Germany | One-Way Plastic Fund Act effective 2025 |
Product register
Movements log
Duty payable schedule
EMCS / equivalent compliance
Bond / guarantee status
Reviewer questions — [T2]/[T3] items
Refusal catalogue
| Refusal | Trigger |
|---|---|
| R-EXC-1 | Production / movement of excisable goods without authorised warehouse keeper status |
| R-EXC-2 | EMCS unavailability for required movement |
| R-EXC-3 | Suspected fraud / illicit movement |
| R-EXC-4 | Loss exceeding allowable tolerance |
| R-EXC-5 | Tobacco / alcohol traceability requirements not met (Tobacco Products Directive 2014/40/EU traceability since 2019) |
| R-EXC-6 | Cross-border movement to country with restrictive measures |
[FRAMEWORK]
[PRODUCT TARIFF]
[REDUCED RATES]
[EMCS / EQUIVALENT]
[RETURNS]
[CROSS-REFERENCES]
This workflow base produces working papers for review by licensed excise practitioners. Excise duty involves criminal as well as civil penalties for misstatement. Every output must be reviewed and signed off by a licensed practitioner before lodgement.
The most up-to-date, verified version of this workflow base is maintained at openaccountants.com.
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