Check the requirements applying to your product in the search form
KEY AREAS

Excise duties in EU countries

Special Territories

Excise duties in EU countries

Excise duties have been harmonised at the EU level by Council Directive 2008/118/EC (OJ L-9 14/01/2009) and by various directives covering excises on specific products. Nonetheless, some country-specific rules may still apply.

Austria
Belgium
Bulgaria
Croatia
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
United Kingdom

 

Special Territories

The EU Directives on excise duties are not applied in the following territories:

  • In Germany: the island of Heligoland and the territory of Büsingen
  • In Italy: Livigno, Campione d'Italia and the Italian waters of Lake Lugano
  • In Spain: Ceuta and Melilla
  • In Greece: Mount Athos
  • In Austria: Jungholz and Mittelberg
  • In Denmark: Greenland and the Faroe Islands
  • In the United Kingdom: the Channel Islands and Gibraltar
  • In Finland: the Åland islands

A special regime for excise duties is applicable in the following territories:

  • In Spain: the Canary Islands
  • In France: Corsica and the overseas departments
  • In Portugal: Azores and Madeira