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General excise

  1. Overview
  2. Setting up an excise business
  3. Producing, processing and storing of excisable products
  4. Moving excise products
  5. Paying excise duties
  6. Overpayments and repayments
  7. Appeals
  8. Relevant legislation

Overview

Common requirements apply throughout the European Union (EU) and Northern Ireland to certain excisable products subject to excise duties. 

These requirements cover, for example:

  • the excisable products on which EU Member States must charge excise duties
  • common rules on producing, processing, storing and moving excisable products
  • authorisation by your Revenue office
  • licensing.

Excisable products subject to these common requirements are:

  • alcohol products
  • tobacco products
  • energy products used for heating and transport, as well as electricity.

There are different requirements depending on whether the excise duty:

  • has already been paid (referred to as ‘duty paid’)
  • or
  • has not been paid as the products have not been released for consumption (referred to as ‘duty suspended’). 

Next: Setting up an excise business

Published: 27 February 2024 Print this page

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