Excise duties are indirect taxes on the sale or use of specific products such as alcohol, tobacco, energy products and electricity. The revenue from excise duties goes entirely to the country to which they are paid.
Common EU rules exist to make sure that excise duties are applied in the same way and to the same products everywhere in the Union. This helps prevent trade distortions in the Single Market, ensures fair competition between businesses, and reduces administrative burdens for companies.
Common provisions
EU law sets out common provisions which apply to all products subject to excise duties. These common provisions include the framework for the Excise Monitoring and Control System (EMCS), an IT system for monitoring the movement of excise goods within the EU.
More about Common Excise Duty Provisions
