General excise

Overview

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

These requirements cover, for example:

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

Excise 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 until the products are released for consumption (referred to as ‘duty suspended’). 

Next: Setting up an excise business