EXCISE DUTY TABLES - Archive Of European Integration
EUROPEAN COMMISSIONDIRECTORATE GENERALTAXATION AND CUSTOMS UNIONTAX POLICYExcise duties and transport, environment and energy taxesREF 1.009July 2000 EXCISE DUTYTABLES Internet: Modified address from 3 November 1999: Tove.Mogensen@cec.eu.int(Incorporates all amendments received up to 30 June 2000) Rue de Ia Lol 200, B-1 049 Bruxelles/Wetstraat 200, B-1 049 Brussel - Belgium - Office: M059 4111.Telephone: direct line ( 32-2)299.06.59, switchboard 299.11.11. Fax: ( 32-2)296.19.31.Telex: COMEU B 21877. Telegraphic address: COMEUR Brussels X.400: G Tove; S Mogensen; I TM; P CEC; A RTT; C BE Internet:Internet: Modified address from 3 November 1999: Tove.Mogensen@cec.eu.int
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Page printed 110212000INTRODUCTORY NOTEIn collaboration with the Member States, the European Commissionhas established the "EXCISE DUTY TABLES" showing rates inforce in the Member States of the European Union .This publication aims to provide up-to-date information on MemberStates main excise duty rates as they apply to typical products.It is intended that Member States will regularly communicate to theCommission all modifications of the rates covered by thispublication and that revised editions of the tables will be publishedat regular intervals.To this end, it is vital that all changes to duty structures or rates areadvised by Member States to the Commission as soon as possible sothat they may be incorporated in the tables with the least possibledelay. All details should be sent to Mrs Tove Mogensen:e-mail . Tove.Mogensen@cec.eu.intfax .lnt-32-2-296.19.31;telephone . lnt-32-2-299.06.59.Internet: Modified address from 3 November 1999: Tove.Mogensen@cec.eu.int3
Page printed 30/0612000UPDATE SITUATION- EXCISE DUTY TABLES1January 2000New startDEDKNLMineral OilsMineral OilsMineral OilsELAlcoholic Beverages(Intermediate products, Ethyl alcohol)ELMineral Oils(Kerosene "heating'')ELManufactured Tobacco(Cigarettes)ESManufactured Tobacco(Cigarettes)FIITManufactured TobaccoManufactured Tobacco(Cigars and Cigarillos - adjustment)SEMineral Oils11Janua 2000FRMineral Oils1March2000NLManufactured Tobacco(Fine cut . .)21March2000UKMineral Oils(Petrol and Gas Oil)1April2000UKManufactured TobaccoUKAlcoholic Beverages(Wine, Fermented Beverages, Intermediate products)29April2000ELMineral Oils(Petrol and Gas Oil "heating, Kerosene "heating'')1May2000BEManufactured Tobacco(Cigars, (Cigarettes?- new figures to be confirmed))1May2000LUMineral Oils(Petrol)1July2000SVManufactured Tobacco(Cigarettes) some new revenue figures (EL and IE). ljand. Minor modifications, some ofthem cosmetic, added up to 30 June2000 4
Page, printed 2410212000INTRODUCTORY NOTEUPDATE SITUATION23EURO exchange rate as of1 OCTOBER 19995ALCOHOLIC BEVERAGES6Beer7Wine9Graphs - Wine11Fermented beverages other than wine and beer13Intermediate products14Graph - Intermediate products15Ethyl alcohol16Graph - Ethyl alcohol17National taxes18MINERAL OILS19Petrol and Gas oil21Graphs - Petrol and Gas oil24LPG and Methane27Heavy fuel oil and Kerosene29Graph - Heavy fuel oil31National taxes32MANUFACTURED TOBACCO33Cigarettes34Graphs- Cigarettes35Cigars and cigarillos37Fine cut tobacco38Other smoking tobaccos39REVENUES FROM TAXES ON CONSUMPTION40EURO exchange rates as of 1 January (Jan 1996-2000)41Alcoholic beverages42Mineral oils44Manufactured tobacco465
Euro Exchange RatePage printed 29110199Member StateValue of National Currency in euro at 1 October 1999National IEITIRLLULITLFRNLHFLPTSESKRCurrency valESC*Four national currencies (DKR, DRA, UKL and SKR) not irrevocably fixed.The other 11 national currencies were irrevocably fixed as of 1 January 1999. For thesecurrencies "rate 1 January 1999" "rate 1 October 1999".(Official Journal L359/98, 31/12/98, Council Regulation (EC) 2866/98)6
page printed 1/02/2000ALCOHOLIC BEVERAGES7
BeerAI COhI"0 IC Beve ragesStandard mtesCN 2203, CN 2206(Actual alcoholic strength by vol. exceeding 0,5%.)"Independent small breweries"(Yearly production limited to 200.000 hi.)(Article 2 Directive 92/83/EEC)Minimum excise 0.748 euro per hVdegree Plato of finished product.duty adopted bythe Councilon 19-10-1992(Article 4.1 Directive 92/83/EEC)1.87 euro per hVdegree of alcohol of finished Rate may not be set more than 50% beproduct.standard national mte.(Dir 92/84/EEC) (Article 6 Directive 92/84EEC)(Article 6 Directive 92/84/EEC}ATNatCurrOSExcise dutylhl/0 : 11 Plato 1JO 14 Plato 14 18 Plato 18 22 Plato 22 PlatoExcise dutylhV0 alc.NatCurr 2,8%(Article 4.1 Directive 92/83/EEC}EURO170,0028,5917,002,59VAT%Excise duty/hlfOPlatoNatCurr 12500 hl12,00 25000 hl14,00 37500 hl16,0018,00 50000 hl 12500 hl60,00 25000 hl62,00 50000 hl64,0066,00 75000 hl68,00 200000hl 10000 hl0,770,92 20000 hl 40000 hl1,08 200000 hl1,1616,36from22,72to22,00 2000hl 20000 hl 55000 hl20,60119,00136,00153,00Beer (degree Plato): The first four rates are given "per hi", the last one "per hi per degree 390,470,550,592,203,0620,0122,8725,73
. Beer.AI co h0 rIC B eve ragesStandard rates"Independent small breweries"(Yearly production limited to 200.000 hi.)CN 2203, CN 2206(Actual alcoholic strength by vol. exceeding 0,5%.)Minimumexcise dutyadopted by theCouncil on 1910-1992(Dir92/84/EEC)MSUKIENatCurr(Article 2 Directive 92/83/EEC)0.748 euro per hi/degree Plato of finished product.(Article 6 Directive 92/84EEC)Excise duty/hl/0 PlatoNatCurrEURO1.87 euro per hi/degree of alcohol of finishedproduct.(Article 4.1 Directive 92/83/EEC)Rate may not be set more than 50% belstandard national rate.(Article 6 Directive 92/84/EEC)(Article 4.1 Directive 92/83/EEC)Excise duty/hl/0 7,5021,00Excise duty/hV0 Plato or /0 alcoholNatCurrEUROITLITLULFRNLHFLPTESCSESKRNL:NL :Beer (degree Plato): All the four rates are given "per hl".The reduced rates above « Independent small breweries )) are calculated as 92,5% of the correspondingstandard rates.Beer (degree Plato): All Portuguese rates are given "per hl".PT: 7 Plato 7 11 Plato 11 15 Plato 15 Plato 8 Plato 8 11 Plato 11 13 Plato 13 15 Plato 15 00 0,5% 1,2%vol17,0017,0017,0017,001125,005,61 2,8%147,0016,81 50000 hl 200000 hl 7 Plato 7 11 o Plato 11 15 Plato 15 Plato17,00 0,5o/o 1,2%vol 8 Plato 8 11 Plato 11 13 Plato 13 l5 Plato 15 622,813,525,617,038,439,85
WineAICO h0 rIC Bevera esStandard ratesStill WineMinimum exciseduty adopted bythe Councilon 19-10-1992(Dir. MKFRFFUKUKLIEIRLITLULFRNLPTReduced rateSparkling WineStill Wine- Sparkling Wine(Not exceeding 8.5% vol.)(Article 8.1 ofDirective 92/83/EEC)0 euro per hectolitre of product.(Article 8.2 of Directive 92/83/EEC)0 euro per hectolitre of product.(Article 9.3 ofDirective 92/83/EEC)0 euro per hectolitre of product.(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)(Article 5 ofDirective 92/84/EEC)Excise duty per 001400,00235,4622,00154,373,35237,53VATExcise duty per 36500,0016,00266,00136,0025,00 6%-15%vol1055,00141,9325,00 05,0000,00LIT 13%vol Excise duty per hectolitreNatCurr1000,00600,00Spark 6%100,00Still 1,2%-6%vol450,00Spark 1,2%-6%vol800,00 1,2% 2,8% 2,8% 5,5% 5,5% 8,0%20,6017,50 Still 1,2% 4%Still 4% 5,5%Spark 5,5o/o 8,5%21,00 5.5%EUR7:14516(10 t9(53,7569,502'31'18 T:.20,0015,0017,50 StillSparkling17,0010
. Wine.AI co h0 rIC BeveragesStandard ratesStill WineMinimum exciseduty adopted bythe Councilon 19-10-1992(Dir. 92/84/EEC)MSSEReduced rateStill Wine - Sparkling Wine(Not exceeding 8.5% vol.)Sparkling Wine(Article 8.1 of Directive 92/83/EEC)0 euro per hectolitre of product.(Article 8.2 of Directive 92/83/EEC)0 euro per hectolitre of product.(Article 9.3 of Directive 92/83/EEC)0 euro per hectolitre of product.(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)NatCurrExcise duty per se duty per hectolitreNatCurrEUROVAT%2720,0025,00311,12Excise duty per hectolitreNatCurrStili&Spark 2,25%0,00Still&Spark 2,25o/o-4,5%934,00Still&Spark 4,5%-7%1380,00Still&Spark 7%-8,5%1898,0011Ell"
Still winevalues in euro at 01/10/99ATBEDEDKIDK2ELESFIFRPage printed 1410612000UKIEITLUILU2NLMember statesI Excise Duty Rate IMinimum excise duty: 0 euro per hectolitre of product12PTSE
Sparkling Winevalues in euro at 0 1/1 0/99ATPage printed 1410612000BEDEDKIDK2ELESFIFRUKIEITLUNLPTMember statesI Excise Duty RateIMinimum excise duty: 0 euro perhectolitre of product13SE
Fermented beverages other than wine and beerAI CO h0 rIC Beve ragesStandard mtesOther sparkling fennented beverages.Other still fennented beverages.Other still fennented tOther sparkling fennelNot exceeding 8.5% v·Minimum exciseduty adopted bythe Councilon 19-10-1992(Dir. MK(Article 12.1 of Directive 92/83/EEC)0 euro per hectolitre of product.0 euro per hectolitre of product.Article 12.2 ofDirective 92/83/EEC)(Article 13.3 ofDirect0 euro per hectolitre ol(Article 5 of Directive 92/84EEC and . Article 15 of Directive 92/83/EEC)(Article 5 of Directive 92/84EEC and . Article 15 ofDirective 92/83/EEC)(Article 5 ofDirectiv. Article 15 ofDirecti·Excise duty per hectolitreNatCurr01900,000,00Still 6%-15% 5,46VAT%20,0021,0016,0025,0018,0016,0022,00Excise duty per PTSEFFVATExci%20,00 Sparkling21,0016,00 Sparkling 6% volStill 1,2%-6% vol18,0016,0022,00 1,2% 2,8% 2,8% 5,5% 5,5% 8,0%20,6017,50 Still 1,2% 4%Still 4% 5,5%Sparkling 5,5% 8,.21,00 6%vol 6% 8,5% vol20,0015,0017,50 StillSparkling17,0025,00 Still&Sparkl 2,25%Still&Sparkl 2,25o/o-4Still&Sparkl4,5%-7 Still&Sparkl 7%-8,5 14
Intermediate productsAIcoh 0 I'IC Bevera esStandard ratesReduced ratesNot exceeding 15% vol.Minimum exciseduty adopted bythe Councilon 19-10-1992(Dir. 92/84/EEC)MSAT(Article 17 of Directive 92/83/EEC)45 euro per hectolitre of product.(Article 18.3 of Directive 92/83/EEC)Not set more than 40% below the standard national rate of exciseduty and not less than the rates on still-wines etc.(Article 4 of Directive 92/84/EEC)(Article 18.3 of Directive 92/83/EEC)Excise 39516,67VAT%20,0020,0021,0021,0016,0016,0025,00 Still 1,2%-6% volStill6%-15% ,5017,0025,00Excise 1,1225,00Reduced rate for "Yin doux naturel": Greece DRA 7395 ( 22,50), France FF 350 ( 53,36)(Article 18.4 Directive 92/83/EEC).Reduced rate for "Vinho da Madeira" for the Autonomous Regions of Madeira: ESC 4250 ( (Article 7.3 Directive 92/84/EEC).15
values in euro at 0 1/1 0/99ATlAT2Intermediate ProductsBElBE2DElDE2DKELESFIFRUKPage printed 14/0612000IEITLUNLINL2PTMember statesMinimum excise duty: 45 euro per hectolitre of productI Excise Duty Rate j16SE
Ethyl alcoholAI CO h 0 rIC B evera2esStandard ratesReduced ratesFor low strength spirits, particular regions, etc."Small distilleries"Yearly production limited to 10 hialcohol.Minimum exciseduty adoptedby the Councilon 19-10-1992(Dir. HFLESCSKR(Article 20 of Directive 92/83/EEC)550 euro or 1000 euro per hectolitre of pure alcohol.(Article 22.1 of Directive 92/83/EEC)The reduced rates shall not be set more 1below the standard national rate of excis(Article 3.1 of Directive 92/84/EEC)(Article 22.1 ofDirective 92/83/EEC)othersExcise 25,00Excise dutyNatCurr 1,2% 2,8% 2,8% 10% 8721,00*81600,00407,0212,00Excise ,5781600,00407,02*Small distilleries producing not more than 4hl pure alcohol per year.*Ouzo (Article 23.2 Directive 92/83/EEC) For the departments ofDodecanese (Article 7 Directive92/84/EEC).*Products falling within CN Code 2208 and not exceeding 10% vol. (Article 22.5 Directive 92/83/EEC).*For rum from the overseas departments of the French Republic (Council decision of30.10.95).Plus a levy of 8.40 FF per litre (840 FF/hl 128,06 /hl) on drinks of a strength exceeding 25% to the benefitof the National Sickness Insurance scheme.*For the autonomous regions of the Azores and Madeira (Article 7 Directive 92/84/EEC).17
Ethyl AlcoholPage printed 23103/2000values in euro at 01/10/99ATBEDEDKELESFIFRUKIEITLUNLPTMember statesMinimum excise duty: 550 euro per hectolitre of pure alcoholI Excise Duty Rate I18SE
National tax -Alcoholic BeveragesPage printed 1/02/2000Member StateTax type*FinlandParafiscal taxFranceParafiscal taxDescriptioIITaxNat. Curr.FMKEURO4,000,67Unitper litre of finished productFFAdditional duty on the retail containers of alcohol. Not leviedby the Ministry of the Environment.CFCPC tax (Comite des Fruits a Cidre et Produits Cidricolperry, pommeau and aperitifs containing cider and perry.CFCPC tax (Comite des Fruits a Cidre et Produits Cidricolperry, pommeau and aperitifs containing cider and perry.20,003,05per hectolitre of pure alcohol1,100,17per hectolitre25,003,81per hectolitre of pure alcohol12,401,89per hectolitre of pure alcohol4,830,74per hectolitre of wineTax to the benefit of wine producers' organisations (d'organJinterprofessionnel des vins doux naturels et vins de liqueur a ap0,772,600,120,40per hectolitre of wineper hectolitre of wine1,690,26per hectolitre of wine36,45,55per decilitre of pure alcoholTax on 'other wines' to the benefit of ANDA (Association NaticTax on "vins a appellation d'origine contrOlee" to the beneDeveloppement Agricole ).Tax on "vins delimites de qualire superieure" to the benefDeveloppement Agricole).Tax "Premix" on mixed beverages (alcoholic beverages mixedBNICE tax (Bureau National Interprofessionnel du Calvados,poire) for 'eaux-de-vie' with regulated appellation of origin "C BNICE tax (Bureau National Interprofessionnel du Calvados,poire) on pommeau, 'eaux-de-vie' from cider and pelT)"Normandie", "Bretagne" and "Maine".*Finland: If the container can be recycled as a material the tax is the FIM 1,00 per litre of finished product.19
Page printed 110212000MINERAL OILS20
Petrol and Gas OilMineral oilsGas OilPetrolUnleaded PetrolLeaded PetrolUsed forindUsed as propellantpurpo Minimum excise dutyadopted by theCouncil on19-10-1992(Dir. 92/82/EEC)MSNationalCurrencyOSATBEDEDKELESFIFRUKCN 2710 00 26, CN 2710 0034CN 2710 00 36CN 2710 00 27, CN 2710 00 29CN 271000 32CN 27100069CN 271000 69(Article 3 of Directive 94/74/EC)337 euro per I 000 litres.(Article 3 of Directive 94/74/EC287 euro per I 000 litres(Article 3 of Directive 94/74/EC)245 euro per I 000 litres(Article 3 of Dire 18 euro per 1000(Article 3 of Directive 92/82/EEC)Excise dutyEURONatCurr6600,00479,64VAT%20,00(Article 4 of Directive 92/82/EEC)Excise dutyNatCurrEURO5610,00 407,69(Article 5 .I of Directive 92/82/EEC)Excise dutyVAT%NatCurrEURO3890,00 282,70 20,00(Article 8.3 ofDir(Article 5.2 ofDirExcise dutyNatCurrHJ3890,00 352,00404,7916,00 96,5oct.I.O 96,5oct.I.O 6918,0018,0016,00 97 oct.l. ,00627,8522,00envm 00FF 95 76,80636,7520,60UKL17,50 97oct. Additifordin K546,80841,36DK:Includes C02 tax.FI:Includes C02 tax.EL:"Leaded" and "Unleaded Petrol": Diminished rates of duty valid from 5 August 99 up to 30 June 2000 (and this period"Gas Oil.heating": Normal rate ofwill probably be extended up to 31 March 2001). Normal rates are under suspension.duty DRA 42 000 during the winter period, starting I Nov. each year and ending 10 April the year after.21
. Petrol and Gas Oil Mineral oilsPetrolMinimum excise dutyadopted by theCouncil on19-10-I992(Dir. 92/82/EEC)MSNationalCurrencyLeaded PetrolCN 2710 00 26, CN 2710 0034CN 27IO 00 36Unleaded PetrolCN 2710 00 27, CN 2710 00 29CN 2710 00 32Used as propellantCN 27100069Used for ind./comCN27I00069(Article 3 of Directive 94/74/EC)337 euro per I 000 Iitres.(Article 3 of Directive 94/74/EC287 euro per I 000 litres(Article 3 of Directive 94/74/EC)245 euro per I 000 litres(Article 3 ofDirec1I8 euro per I 000 l1VAT%2I,OO(Article 8.3 ofDir.(Article 5.2 ofDir.(Article 5.1 ofDirective 92/82/EEC)(Article 4 of Directive 92/82/EEC)VATExcise dutyVATExcise dutyExcise duty%%NatCurrEURONatCurr EUNatCurrEURO256,14 325,23 2I,OO37,304/294,44 373,86 21,00ordin unl20,00IEIRL(Article 3 of Directive 92/82/EEC)Excise LUNLPTSEGas 70,005II,3025,002922,00334,2325,00180I,OO*20tClass IClass24500,005I4,73LU:SE:Monitoring charge.Includes C02 tax.SE:Gas Oil normal rate« ind./comm. »and« heating» SKR 1801 per m3.25,00Class 2
. Petrol and Gas Oil. -Additional commentsPage printed 1410412000BE:An energy charge is collected in addition to the excise duty and in addition to the control licence fee of 0,21 BFR/litre forgas oil used for heating. This charge amounts to 0,55 BFR/litre for petrol and kerosene used as motor fuel, 0,52 BFR/litrefor kerosene used for heating, 0,34 BFR/litre for domestic fuel oil, 0,69 BFR/kg for butane used for heating and 0, 70BFR/kg for propane used for heating.BEILU: The Member States which on 1 January 1991 did not apply excise duty to heating gas oil are authorized to continue toapply a zero rate provided that they levy a monitoring charge of euro 5 per 1000 litres from 1 January 1993. (Article 5.3of Directive 92/82/EEC)DE:Gas oil used in combined heat and power plants with an annual utilisation exceeding 70 % or with a electrical efficiencyat least of 57,7 %: 0. Gas oil used in combined heat and power plants with an annual utilisation exceeding 60 %: DM 80( 40,90).DK:DK:Leaded and unleaded petrol - equipment making it possible to recover the vapour.Denmark has three categories of gas oil used as propellant: "normal", "light" and "low sulphur". The "low sulphur" gasoil is a new quality with max. 50 ppm sulphur. The total tax consists of a mineral oils tax and a C02-tax.EL:Greece may apply rates of excise duty up to euro 22 lower than the minimum rates laid down on gas oil used as propellantand on petrol consumed in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades and on thefollowing islands in the Aegean: Thasos, North Sporados, Samothrace and Skiros. (Article 9.2 of Directive 92/82/EEC)UK:VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2300 litres - VAT rate of 5%.NL:Charges collected in addition to the excise duty: An environmental fuel charge of HFL 26,07( 11,83) for petrol and HFL28,76 ( 13,05) for gas oil "propellant";a regulatory energy charge of HFL 175,60 ( 79,68) for gas oil "heating".PT:PT:Heating gas oil does not exist in Portugal. Figure "Gas Oil.heating purposes" domestic fuel.Portugal may apply rates of excise duty on mineral oils, consumed in the Autonomous Region of the Azores, lower thanthe minimum rates. This is to compensate transport costs incurred as a result of the insular and dispersed nature of thisregion. (Article 9.1 Directive 92/82/EEC)SE:SE:Gas oil used by industry for other purposes than as a propellant is taxed at a reduced rate: SKR 529 ( 60,51) per m3.The sulphur tax on peat, coal, petroleum coke and other solid or gaseous products is set at SKR 30 ( 3,43) per kg ofsulphur in the fuel. The sulphur tax on liquid fuels - such as diesel oils, heating gas oils and heavy fuel oils - is SKR 27( 3,09) per m3 of oil for each tenth of a per cent by weight of the sulphur content. However, oil products with a sulphurcontent of a maximum of 0,1 per cent by weight is exempted from tax. Since all motor fuels have a sulphur content below0,1 % the sulphur tax on motor fuels is zero. When measures are taken to reduce emissions the tax can be repaid by SKR30 ( 3,43) per kg of reduced emission.23
Leaded PetrolPage printed 21106/21values in euro at 01/10/99ATBEDEDKELESFllFI2UKIEITLUNLMember statesI Excise Duty Rate IMinimum excise duty: 337 euro per 1000 litres24PTSE
Page printed 21 /06/2tUnleaded Petrolvalues in euro at01/10/99900 er statesExcise Duty RateMinimum excise duty: 287 euro per 1000 litres25PTSEt
Diesel(Gas Oil ''Propellant''values in euro at 01/10/99ATBEDEDKl DK2 DK3ELESFllFI2FRUKl UK2Page printed 21106IEITLUNLPTMember statesI Excise Duty Rate IMinimmn excise duty: 245 euro per 1000 litres26SEtSE2SE
Liquid Petroleum Gas (LPG) and MethaneMineral oilsLiquid Petroleum Gas and MethaneMinimum excise dutyadopted bythe Councilon 19-10-1992(Dir. 92/82/EEC)MSNationalCurrencyATBEDEUsed as propellantCN 2711 12 11 !2 CN 2711 19 00CN 2711 2900(Article 3 of Directive 94n41EC)100 euro per 1000 kg.36 euro per 1000 kg.(Article 7.1 of Directive 92/82/EEC)Excise dutyNatCurr(Article 8.3 ofDirective 92/81/EEC)(Article 7.2 ofDirective 92/82/EEC)Excise dutyNatCurrOSBFRDMLPGNatural 0,001257,001033,00Used for industrial and commercial 17,0025,0025,00LPGNatural gasLPGLPGLPGMethaneLPGMethane0 euro per 10(Article 7.3 2,5012,5020,006,0017,5017,0025,0025,00Includes C02 tax.Includes C02 tax.27N
. Liquid Petroleum Gas (LPG) and Methane. - Additional commentsPage printed 1110412000AT:LPG used for local public transport and for production of electricity is exempted.DE:LPG and natural gas used in combined heat and power plants with an annual utilisation exceeding 70 % orwith a electrical efficiency at least of 57,7 %: 0. LPG and natural gas used in combined heat and power plantswith an annual utilisation exceeding 60 %:LPG- DM 50 ( 25,56), Natural gas- DM 3,60 ( 1,84).EL:LPG and methane: Only agricultural and industrial uses.ESMethane - rates per gigajoule.FI:LPG and methane are exempted through the Accession Treaty.UK:LPG and methane are chargeable only when for use in road vehicles. For domestic heating and deliveries lessthan 2300 litres - VAT rate of 5%.NL:Charges collected in addition to the excise duty: An environmental fuel charge ofHFL 34,34 ( 15,58) forLPG "propellant" and a regulatory energy charge ofHFL 207,80 ( 94,30) for LPG "heating". There aredifferent rates of environmental fuel charges and regulatory energy charges for natural gas and other kinds ofgas, which are governed by the delivery amount or calorific value. No taxation for methane.IE:LPG and methane: Rate per 1000 litres- IRL 41,75 ( 53,01).PT:Portugal may apply rates of excise duty on mineral oils, consumed in the Autonomous Region of the Azores,lower than the minimum rates, in order to compensate transport costs incurred as a result of the insular anddispersed nature of this region. (Article 9.1 of Directive 92/82/EEC)IT:Methane for heating purposes - rate per cubic metre.SE:LPG and methane used by industry for other purposes than as propellant are taxed at a reduced rate: LPG atSKR 556 ( 63,60) per 1000 kg; Methane at SKR 396 ( 45,30) per 1000 m3. Biologically producedmethane is exempted from taxes.NL :The rate for LPG used for public transport is reduced - HFL 125,56 ( 56,98).28
Heavy fuel oil and KeroseneMineral oilsHeavy fuel oilKerosene(Article 3 of Directive 94/74/EC}13 euro per 1000 kg.Used as propellantCN 2710 00 51CN 2710 00 55(Article 3 of Directive 94/74/EC)245 euro per 1000 litres.18 euro per I000 litres.(Article 6 of Directive 92/82/EEC)(Article 8.1 of Directive 92/82/EEC)(Article 8.3 ofDirective 92/81/EEC)(Article 8.2 ofDirective 92/82/EEC)CN 2710 00 74 tQ CN 2710 00 78Minimum exciseduty adopted bythe Councilon 19-10-1992(Dir. Excise dutyNatCurrheating500,00 I% sulphur250,00 I% ,OO 2% 23444,00250,00 I% sulphur 1% sulphur750,0034,24 1% sulphur2500,00 I% O,OOI5,00I5,0017,50I2,00I2,0025,00 Class IClass2Class3Used for industrial and commerciaExcise OOExcise 0025 00180I,OO206,VAT%Includes C02 tax.Includes C02 tax.Includes C02 tax.29
. Heavy fuel oil and Kerosene. - Additional commentsPage printed 14104/2000AT:AT:Heavy fuel oil used for production of electricity is exempted.Heavy fuel oil used as a propellant is taxed at a rate of OS 3890 per 1000 litres ( 282,70).DE:Heavy fuel oil used in combined heat and power plants with an annual utilisation exceeding 70 %or with aelectrical efficiency at least of 57,7 %: 0.FI:Includes C02 tax. (1 January 1998 the C02 tax was raised from FMK 70 ( 11,77) to FMK 82 ( 13,79) perton C02. The additional tax rates of energy products rose accordingly approximating 17%.)Kerosene used for all air navigation purposes is exempted.FI:UK:VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2 300 litres - VAT rate of5%.NL:Charges collected in addition to the excise duty: An environmental fuel charge ofHFL 33,57 ( 15,23) forheavy fuel oil anda regulatory energy charge ofHFL 174,30 ( 79,09) for kerosene "heating".SE:Heavy fuel oil and kerosene used by industry for other purposes than as propellant are taxed at a reducedrate: Heavy fuel oil at SKR 557 ( 63,71) per 1000 kg; Kerosene at SKR 529 ( 60,51) per m3.30
Heavy fuel oilvalues in euro at01/10/99Page printed 13/0412000350 ---------------------------------------------
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.
Excise Duty Rules, 2059 (2002) Date of Royal Seal and Publication Amendment 2059/03/24 (08 July 2002) 1. Excise Duty (First Amendment) Rules, 2059 2055/09/22 (06 January 2003) 2. Excise Duty (Second Amendment) Rules, 2060 2060/04/01 (16 July 2003) 3. Excise Duty (
Tables 1. Value-Added Tax (VAT) Rates. 1990 2. Estimated Revenue from Operation of the Clearinghouse System (CHS), 1986 3. Excise Duty Revenue Other Than from Alcoholic Beverages, Tobacco, and Mineral Oils, 1987 4. Excise Duty Rates on Alcoholic Beverages, 1990 5. Excise Duty Rates on Cigarettes, 1990 6. Excise Duty Rates on Mineral Oils, 1990 7.
Excise duty Excise is a duty imposed on domestically manufactured tobacco, fuel and alcohol. When excisable items are imported, duty is imposed (excise-equivalent duty) which is equivalent to the excise liability that would apply if the goods were manufactured in New Zealand (New Zealand Customs Service, n.d.). HPA Levy
Excise duty Excise is a duty imposed on domestically manufactured tobacco, fuel and alcohol. When excisable items are imported, duty is imposed (excise-equivalent duty) which is equivalent to the excise liability that would apply if the goods were manufactured in New Zealand (New Zealand Customs Service, n.d.). HPA Levy
The Cabinet Secretary to the National Treasury recently published the Excise Duty (Remission of Excise Duty) Regulations 2017 and The Excise Duty (Excisable Goods Management System) Regulations, 2017 through Legal Notices 51 and 52 respectively of the Kenya Gazette Supplement Number 44. Below is our analysis of the new Regulations. Tax Briefly
EXCISE DUTY TABLES Part I - Alcoholic Beverages . In collaboration with the Countries, the European Commission has established the "EXCISE DUTY TABLES" showing rates in force in the Countries of the European Union. As from 1 January 2007 this publication: * covers all EU Countries;
EUROPEAN COMMISSION EXCISE DUTY TABLES Situation at 1-1-1994 Document . This document has been prepared for use within the Commission. It does not . Commission has established the "Excise duty rates tables" showing rates in force in the Member States of the EC on 1 January 1994. This publication aims to provide up-to-date information on .
organisasi yang sejenis, lembaga, dana pensiun, bentuk usaha tetap serta bentuk badan usaha lainnya; o. Perdagangan adalah kegiatan jual beli barang atau jasa yang dilakukan secara terus menerus dengan tujuan pengalihan hak atas barang atau jasa dengan disertai imbalan atau kompensasi; p. Perusahaan adalah setiap bentuk usaha yang menjalankan .
