Excise duty tables. Received up to 1 May 1999

(1)

•

• I

TECU

• EUROPEAN COMMISSION

DIRECTORATE GENERAL XXI

TAXATION AND CUSTOMS UNION TAX POLICY

Excise duties and transport, environment and energy taxes

•

• REF 1.001

May 1999

•

EXCISE DUTY

TABLES

•

• received up to 1 May 1999

•

(2)

,oute 400 Mail

'Cirom: 'o:

ate Posted:

Subject:

Time 07:50:21

MOGENSEN TOVE (CEC, DG21) agnes.von.gersdorff®stem.se

agneta.bergqvist®finance.ministry.se AHB®skm.dk

bernhard.lechleitner®bmf.gv.at BRIGitte.leitgeb®bmf.gv.at BURGIO Mario (CEC, DG21) CORREIA Arlinda (CEC, DG21) customs.attache®unicall.be DE-BUYSSCHER Freddy (CEC, DG21) dgddid302®calva.net

DIERX Adriaan (CEC, DG2)

Dieter.Gramm®Bundesfinanzministerium.de Dieter.Szepan®Bundesfinanzministerium.de dogane_dc_imposte_ii®finanze.it DOGanea®tin.it ELO®rsv.rsv.se filip.stenvall®skm20.rsv.se gunilla.pa.bluhm®rsv.rsv.se HAVIK Karel (CEC, DG2)

HELMut.schamp®bmf.gv.at http://www.hmce.gov.uk IMPuestos.especiales®tributos.meh.es info®indirect-taxes.revenue.ie irmeli.virtaranta®vm.vn.fi j.b.schaap®minfin.nl j.l.monzon.adu®aeat.es

JAEGERT-CIMORELLI Gabrielle (CEC, DG6) juanjose.escobar®tributos.meh.es laurokar®tsto18.tulli.fi Marc.Staedtgen®DO.ETAT.LU merja.sandell®vm.vn.fi monica.falck®finance.ministry.se NOEL.horny.®x400.diplomatie.fr Norbert.muehlberger®deutschland.dg10-bur.cec.be OW®ccta.dk regine.kreitz®deutschland.dg10-bur.cec.be schrotts®ahst.bruesseleu.wk.or.at skm®skm.dk susanne.akerfeldt®finance.ministry.se SWEENEY Ann (CEC, DELUSW)

timo.aaltonen®dg17.cec.be

valentina.petricciuolo®rome.mail.fco.gov.uk vinea.telser®wanadoo.fr

WALTON-GEORGE Ian (CEC, SG)

Friday, April 30, 1999 4:22:10 AM

Excise Duty Tables - REF 1.001 - Post scriptum

Date 04/30/99

(3)

.cute 400 Mail Time 07:47:25 Date 04/30/99

Austria page 9 = 2000 OS= 145,06 euro (sparkling wine)

pain page 20 = 67352 PTA = 404,46 euro (leaded petrol)

think that was all.

lease do not hesitate to tell me if anything seems to be abnormal. It is a rather complicated task to obtain a perfect result.

wish you all a happy 1 May and for all Scandinavians* - Trevlig Valborg! 'ave Mogensen

(Perhaps not celebrated in Denmark and Finland?)

:nclosure: Length:

(4)

Page printed 20/04199

INTRODUCTORY NOTE

In collaboration with the Member States, the European Commission

has established the "EXCISE DUTY TABLES" showing rates in

force in the Member States of the European Union .

This publication aims to provide up-to-date information on Member

States main excise duty rates as they apply to typical products.

It is intended that Member States will regularly communicate to the

Commission all modifications of the rates covered by this

publication and that revised editions of the tables will be published

at regular intervals.

To this end, it is vital that all changes to duty structures or rates are

advised by Member States to the Commission as soon as possible so

that they may be incorporated in the tables with the least possible

delay. All details should be sent to Mrs Tove Mogensen:

e-mail

[email protected]

fax

Int-32-2-296.19.31;

(5)

Page printed 29104199

UPDATE SITUATION- EXCISE DUTY TABLES

1 January 1999

New start

4 January 1999

FR

Manufactured Tobacco

(Cigarettes)

16 January 1999

IT

Mineral Oils

9 March 1999

UK

Alcoholic Beverages

9 March 1999

UK

Mineral Oils

9 March 1999

UK

Manufactured Tobacco

1 April1999

DE

Mineral Oils

1 May 1999

EL

Mineral Oils

(Gas Oil "heating"- season rates)

(6)

INTRODUCTORY NOTE UPDATE SITUATION

IDEX

ECU exchange rate as of 1 OCTOBER 1998

ALCOHOLIC BEVERAGES

Beer

Wine

Graphs - Wine

Fermented beverages other than wine and beer Intermediate products

Graph - Intermediate products Ethyl alcohol

Graph - Ethyl alcohol National taxes

MINERAL OILS

Petrol and Gas oil

Graphs - Petrol and Gas oil LPG and Methane

Heavy fuel oil and Kerosene Graph - Heavy fuel oil National taxes

MANUFACTURED TOBACCO

Cigarettes

Graphs - Cigarettes Cigars and cigarillos Fine cut tobacco Other smoking tobaccos

REVENUES FROM TAXES ON CONSUMPTION

ECU/EURO exchange rates as of 1 January (Jan 95-99)

Page printed 29/04/99

(7)

ECU Exchange Rate

Member State AT BE DE D

EL

ES

I B IE

IT LU

L T

SE

Value of National Currency in ECU at 1 October 1998 National Currency

s

B

D

DA TA

UL IL LIT L

L ESC

s

(8)

(9)

Beer

Alcoholic Beverages

s

c

I L

A y

A D EEC A D EEC A D EEC

EU

AT

s

<

BE B

<

DE D

<

D D

<

>

<

>

<

>

<

>

EL DA ES TA

I

<

>

(10)

... Beer ...

c

D

s

B IE

IT

LU

L

T

SE L T EEC

c

UL

IL

LIT

L

ESC

s

B B

c

A A A

<

>

<

>

c

D ECU D

<

A A

s

EEC EEC

E AT

c

EU

Alcoholic Beverages

Page printed 810

I L

y

A D EEC A D EEC

ECU

E AT E AT E

c

EU

c

EU

c

EU

<

> <

>

> <

(11)

Wine

BE

B

DE

D

s

<

D

s

EL

DA

ES

TA

I

>

<

(12)

... Wine ...

Alcoholic Beverages

Standard rates Reduced rate

s

ECU ECU ECU

c

s

E AT E AT E AT

c

EU

c

EU

c

EU

SE

s

s s

<

(13)

E

Still wine

_{Page printed 26104/99}

AT BE DE D D EL ES B IE IT LU LU L T SE

(14)

~

::

~

:.::

~

C/1

u.l

...l

(15)

Fermented beverages other than wine and beer

Alcoholic Beverages

s

ECU ECU ECU

c

s

E AT E AT E AT

c

EU

c

EU

c

EU

AT

s

BE B

DE D

s

<

D D

s

EL DA ES TA

I

>

<

>

<

>

<

B UL

s

>

<

s

>

<

s

>

<

c

>

<

c

>

<

s

c

>

<

IE IL

<

>

<

IT LIT LU L

L L

s

T ESC

SE

s

s s

<

(16)

Intermediate products

Alcoholic Beverages Page printed 20/04199

s

A D EEC A D EEC

B

s

DE

D

s

D

s

EL

DA

ES

TA

I

B

UL

IE

IL

IT

LIT

LU

L

s

T

ESC

SE

s

s s

EL

DA

EU

(17)

E

_{Intermediate Products}

AT AT BE BE DE DE D EL ES B IE IT LU L L T SE

EU

(18)

Ethyl alcohol

c

D EEC

s

c

AT

s

BE B

DE D

D D

EL DA

ES TA

I

B UL

IE IL

IT LIT

LU L

L L

T ESC

SE

s

AT S

EL A

I

T

A

Standard rates

D EEC

ECU ECU

D EEC

E D

cc

A EEC

c

EU A EU D A

c

D AT A D EEC > > > < < D EEC E

Alcoholic Beverages

Reduced rates

"Small distilleries" y

A D EEC

T

A D EEC

AT E AT

c

EU

c

EU

EEC

(19)

Ethyl Alcohol

E

AT BE DE D EL ES B IE IT LU L T SE

(20)

National tax - Alcoholic Beverages

Member State

Tax

Description

Tax type Nat. Curr. EURO Unit

*Finland FMK

A

E

France FF

CCC

c

CCC

c

BICE B I

c

A

BICE B I

c

B

T

CI

T ADA A D A

T ADA A

D A

T ADA A

D A

T

(21)

(22)

Petrol and Gas Oil

D

s

AT

BE

DE

D

EL

ES

I

B

D I

EL

c

u

D

DA

Petrol

c

A D

ECU

A D

AT E

< I

> I

< I

> I

s

Gas Oil

Unleaded Petrol Used as propellant Used for ind./comm. Used for heating purposes purposes

c

EC A D EC A D EC A D EC

ECU ECU ECU

A D

EEC A D EEC EEC A D EEC

A D EEC

LU

L

T

SE

LU SE

c

Petrol

Unleaded Petrol

c

A D EC

ECU

A D EEC

AT E

c

EU

c

Page printed 2 7104/99

Gas Oil

Used as propellant Used for ind./comm. purposes Used for heating purposes

c

A D EC A D EC A D EC

ECU ECU ECU

A D EEC

AT E AT E AT E AT

c

EU

c

EU

c

EU

(24)

... Petrol and Gas Oil ... -Additional comments

T

A D

EEC

SE

s

SE

T

s

T

s

(25)

Leaded Petrol

_{Page printed 28/04/99}

E

AT BE DE D EL ES I I

~D

(26)

Unleaded Petrol

Page printed 2 7/04/99

E

E D

(27)

Diesel

E

_{(Gas Oil "Propellant'?}

(28)

Liquid Petroleum Gas (LPG) and Methane

Mineral oils

D

AT

BE

DE

D

EL

ES

I

B IE

IT

LU

L

c

D ECU D

Used as propellant -EC EEC E

c

L

Page printed 2 7104199

Liquid Petroleum Gas and Methane

Used for industrial and commercial purposes Used for heating purposes

ECU ECU

A D EEC

A D EEC A D EEC

AT E AT E AT

D

EL

A

D

EEC

IT

SE

L

s

B

(30)

Heavy fuel oil and Kerosene

Mineral oils

D

s

AT

BE

DE

D

EL

ES

I

B

IE IT

LU

L

T

SE

c

EEC

c

s

B

D

DA

TA

UL

IL

LIT

L

ESC

s

c

A ECU A

<

>

<

>

<

ECU ECU ECU

A D EEC

AT E AT E AT E AT

EU

c

EU

c

EU

c

EU

(31)

... Heavy fuel oil and Kerosene ... - Additional comments

AT

I I

B

SE

AT

s

c

C T

D

AT

EURO Unit

Description

E

c

s

T I T I

T I

T I L LC T CDC

T CDC T

c

T

ADEE

T

ADEE

T A

T

s

T

s

T

c ss

c

CA

L

*

.

L

_*

*

(34)

(35)

Cigarettes

Manufactured tobacco

Cigarettes

Specific Excise Ad alorem VAT% Ad Valorem Total Tax

c

Excise Yield Overall

Excise Excise Minimum

+VAT Excise Duty

AT

A D EEC

s

c

1 2 3 4 5 6 7 8 9 10 11 12

AT

s

BE B DE D D D EL DA ES TA

I

B UL

IE IL

IT LIT LU L

L L T ESC SE

s

T A

(36)

s

Cigarettes

Overall Minimum Excise Duty

Page printed 29/04/99

AT

BE

DE

D

EL

ES

I

B

IE

IT

LU

L

T

SE

(37)

E

AT BE DE D

Cigarettes

Excise Yield

EL

ES

I

B

Page printed 29104199

(38)

Cigars and Cigarillos

Manufactured tobacco

Cigars and Cigarillos

Specific Excise Ad Valorem VAT% Ad Valorem

Excise Excise

"TIRSP" +VAT TIS

s _or

T I

or

A D EEC

c

EU TIS

TIS TIS TIS or

ECU or

c

ECU

D EEC A D EEC

s

c

AT

s

BE

B

DE

D

EL

DA

ES

TA

I

B

UL

IE

IL

IT

LIT

IT

LIT

LU

L

T

ESC

SE

s

T

A D

(39)

Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)

Manufactured tobacco

Fine-Cut Smoking Tobacco

"TIRSP" Specific Excise Ad Valorem VAT% Ad Valorem

s Excise Excise

T I +VAT

c

EU

TIS TIS TIS

c

D EEC

s

c

AT

s

BE

B

DE

D

EL

DA

ES

TA

I

B

UL

IE

IL

IT

LIT

LU

L

T

ESC

SE

s

T

EEC

TIS or

A D EEC

TIS or

ECU

A D EEC

(40)

Other smoking tobaccos

Manufactured tobacco

Other smoking tobaccos

"TIRSP" _{Specific excise} _{Ad Valorem} _VAT% _{Ad Valorem}

s _Excise _Excise

T I +VAT TIS

or

A D EEC

c

EU TIS

TIS TIS TIS or

ECU

c

D EEC A D EEC

s

c

AT

s

BE

B

DE

D

EL

DA

ES

TA

I

B

UL

IE

IL

IT

LIT

LU

L

T

ESC

(41)

(42)

ECU Exchange Rate

Value of National Currencies in ECU at 1 January 1995- 1 January 1996- 1 January 1997 -1 January 1998 - EURO 1 January 1999

Member State Currency

ECU

EU

AT

s

BE

B

DE

D

EL

DA

ES

TA

I

B

UL

IE

IL

IT

LIT

LU

L

T

ESC

(43)

REVENUE FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES) OTHER THAN VAT

Alcoholic beverages

(in millions)

s

y

_c

AT

s

BE B B B B D D D D D I DE D D D D EL DA DA DA DA IE IL IL IL IL

I

Ethyl Alcohol

c

EU

E E E E

(All revenue figures are expressed in euro) Page printed 20104199

II

III

IV

v

Intermediate

Products Still Wine Sparkling Wine Beer

c

EU

c

EU

c

EU

c

EU

(44)

... Revenues -Alcoholic beverages ...

(All revenue figures are expressed in euro) Page printed 29/04/99

I

II

III

IV

v

Intermediate

Ethyl Alcohol Products Still Wine Sparkling Wine Beer

s

y

_c

L L L L L

L I I

T

ESC

ESC E A E A E A

ESC I I

ESC ES

TA TA TA TA SE

s

(45)

REVENUE FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES) OTHER THAN VAT

Mineral oils

s

y AT BE D I DE EL IE

c

s

B B B B D D D D D D D D DA DA DA DA IL IL IL IL

I

Leaded petrol

c

EU

L L L L L L L L

II

III

... Revenues - Mineral oils .••

s

IT LU L T ES SE B

Manufactured tobacco

(All revenue figures are expressed in euro) Page printed 20/04199

I

II

III

I

Cigarettes Cigars Cigarillos Other smoking tobaccos

s

y

_c

c

EU

c

EU

c

EU

c

EU

AT

s

c

s

c

s

c

BE B B B B D

c

D

c

D

c

D

c

EL

DA

c

DA

c

DA

c

DA

c

IE

I

Cigarettes Cigars Cigarillos Other smoking tobaccos

s

y

_c

c

c

ESC

c

ESC

c

ESC

c

ES

c

s

c

(49)

.cute 400 Mail

From: 'o:

ate Posted:

Subject:

Time 07:47:25

MOGENSEN TOVE (CEC, DG21) [email protected]

agneta.bergqvist®finance.ministry.se AHB®skm.dk

bernhard.lechleitner®bmf.gv.at BRIGitte.leitgeb®bmf.gv.at BURGIO Mario (CEC, DG21) CORREIA Arlinda (CEC, DG21) customs.attache®unicall.be DE-BUYSSCHER Freddy (CEC, DG21) [email protected]

DIERX Adriaan (CEC, DG2)

[email protected] Dieter.Szepan®Bundesfinanzministerium.de dogane_dc_imposte_ii®finanze.it DOGanea®tin.it [email protected] filip.stenvall®skm20.rsv.se gunilla.pa.bluhm®rsv.rsv.se HAVIK Karel (CEC, DG2)

HELMut.schamp®bmf.gv.at http://www.hmce.gov.uk IMPuestos.especiales®tributos.meh.es info®indirect-taxes.revenue.ie [email protected] j.b.schaap®minfin.nl j.l.monzon.adu®aeat.es

JAEGERT-CIMORELLI Gabrielle (CEC, DG6) [email protected] laurokar®tsto18.tulli.fi Marc.Staedtgen®DO.ETAT.LU merja.sandell®vm.vn.fi monica.falck®finance.ministry.se [email protected] Norbert.muehlberger®deutschland.dg10-bur.cec.be OW®ccta.dk [email protected] schrotts®ahst.bruesseleu.wk.or.at skm®skm.dk susanne.akerfeldt®finance.ministry.se SWEENEY Ann (CEC, DELUSW)

timo.aaltonen®dg17.cec.be

valentina.petricciuolo®rome.mail.fco.gov.uk vinea.telser®wanadoo.fr

WALTON-GEORGE Ian (CEC, SG)

Friday, April 30, 1999 3:44:07 AM

Excise Duty Tables - REF 1.001 - May 1999 (1 May)

~ncorporates all amendments RECEIVED (! !) up to 1 May 1999.

mendments (further up-date) and corrections.