Excise goods are specific products, such as alcohol, tobacco, and fuel, subject to a special tax called excise tax. This tax is levied on the sale or use of these goods and is often included in the price. Other examples of excise goods and services are sugary drinks, insurance premiums, amusement activities, and gambling.
This guide will inform you about all the ins-and-outs of excise goods. From the costs to additional precautions and customs clearance procedures when shipping goods such as alcohol and tobacco products internationally.
Our network of freight forwarders and carriers can help you and your business to ship your excise goods without any friction.
Costs Overview of Shipping Excise Goods
Shipping excise goods can incur a number of additional costs compared to shipping other products. These costs are due to the specific regulations and taxes associated with these goods.
Excise Taxes. The primary cost is the excise tax itself, which varies depending on the type of product and the country it's being shipped to. These taxes can be substantial, especially for goods like alcohol and tobacco.
Customs Duties. In addition to excise taxes, customs duties might apply depending on the origin and destination countries. These duties are calculated based on the value of the goods and are intended to protect domestic industries.
Special Handling Fees. Some shipping carriers may charge extra fees for handling excise goods due to the extra paperwork and regulatory compliance involved.
Storage Fees. If the shipment is delayed due to customs inspections or other regulatory processes, storage fees may apply.
Insurance. It is highly recommended to insure excise goods shipments due to their higher value and potential risks during transit.
How to save costs when shipping excise goods?
If possible, consolidate multiple orders into a single shipment to reduce handling and transportation fees.
Furthermore, since there is not a lot you can do about the excise goods taxes themselves, the best way of cutting costs is finding the best deal among freight forwarders.
Our network of carriers and freight forwarders is happy to give you competitive quotes for your shipment of excise goods. Fill out the form below to receive multiple quotes
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What are 'excise goods' called internationally
The terminology can be confusing. Here is an overview of what excise goods are called in different languages:
| Language | How Excise Goods Are Called | Notes |
| English | Excise goods | |
| Spanish | Impuestos especiales | Literally translates to "special taxes" |
| French | Droits d'accise | |
| German | Verbrauchsteuer | |
| Arabic | ضريبة الاستهلاك (dharībat al-istihlāk) | Literally translates to "consumption tax" |
| Hindi | उत्पाद शुल्क (utpaad shulk) | |
| Japanese | 酒税 (shuze) / 揮発油税 (kihhatsuyuzei) / たばこ税 (tabakkozei) | Specific terms for alcohol tax, gasoline tax, and tobacco tax, respectively |
| Dutch | Accijnsgoederen | |
| Italian | Accise |
Best Shipping Methods for Excise Goods
Excise goods, such as alcohol, tobacco, and fuel, require special attention when shipping due to their unique regulations and taxes. Here are some methods and tips for ensuring a smooth and cost-effective process:
Duty Suspension/Bond:
- Excise duty is suspended until the goods reach their final destination.
- Ideal for large quantities or frequent shipments.
- Requires registration and compliance with regulations.
Free Circulation (Duty Paid/Prepaid):
- Excise duties and taxes are paid upfront for easier movement within a customs territory.
- Suitable for smaller quantities or less frequent shipments.
- May be more expensive due to upfront payment.
Registered Consignee/Consignor:
- Excise goods are shipped only between registered parties and locations.
- Offers better tracking and security.
- Requires registration and compliance with regulations.
Specialized Carriers:
- Carriers specializing in excise goods offer expertise, guidance, and competitive rates.
- They have established networks and partnerships for customs clearance and delivery.
Excise goods & the EU
The EU sets the standards that all EU members should implement nationally.
In short, the EU determines:
- Minimum rates: The EU sets the minimum amount of excise duties payable for each category of excise goods. Member States are obligated to charge at least these minimum rates, but they are free to impose higher rates if they choose.
- Harmonized rules: The EU has established harmonized rules for the production, movement, and taxation of excise goods within the EU. This ensures fair competition and prevents distortions of the market.
- Exemptions and reductions: The EU also provides for certain exemptions and reductions from excise duties, such as for goods intended for export or for specific uses.
- Administrative cooperation: The EU facilitates administrative cooperation between Member States to ensure the proper functioning of the excise duty system. This includes the exchange of information and the mutual recognition of controls.
Find the minimum EU rates below:
| Excise product | Rate expressed per: | Minimum rate: |
| Beer | Hectolitre per degree Plato OR Hectolitre per degree alcohol | EUR 0.748 EUR 1.87 |
| Wine (still and sparkling) | Hectolitre of product | EUR 0 |
| Intermediate Products (e.g. port, sherry) | Hectolitre of product | EUR 45 |
| Spirits | Hectolitre of pure alcohol | EUR 550 |
Shipping within EU - where do you pay excise goods?
If you're selling to another business and have already paid excise duties in an EU country, you'll still need to pay these duties in the destination country. However, you can claim a refund from the authorities in the original country by providing details of the shipment and proof of payment.
Alternatively, if you haven't yet paid excise duties, you can transport the goods under a suspension arrangement, with the buyer paying the duty in the destination country at their local rates. This method requires maintaining the suspension of duties and providing an EU-wide transport guarantee, which can be waived for intra-country movements or certain energy products.
Additionally, an electronic administrative document (e-AD) must be sent through the Excise Movement & Control System (EMCS) to the relevant authorities, who will validate the data and forward the document. The e-AD should be printed with its reference code and given to the transport company, or the code should be included on a shipping document. The buyer must confirm receipt within five working days, after which the authorities will register a report of receipt and forward it to you. This report allows you to release your guarantee. In case of loss or damage during transport, the confirmed quantity can be adjusted on the documentation.
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