Excise Duty Tables - Core
EXCISE DUTY TABLESSituation at 1.1.1994
This document has been prepared for use within the Commission. It does notnecessarily represent the Commission's official position.Cataloguing data can be found at the end of this publication.Luxembourg: Office for Official Publications of the European Communities, 1994ISBN 92-826-8670-1 ECSC-EC-EAEC, Brussels Luxembourg, 1994Reproduction is authorized, except for commercial purposes, provided the source isacknowledged.Printed in Belgium
EUROPEAN COMMISSIONEXCISE DUTY TABLESSituation at 1-1-1994Document
This document has been prepared for use within the Commission. It does notnecessarily represent the Commission's official position.Copyright ECSC-EEC-EAEC, Brussel - Luxembourg, 1994Reproduction is authorized, except for commercial purposes,source is acknowledged.provided the
document: XXI-183/94-ENEUROPEAN COMMISSIONDIRECTORATE GENERAL XXICUSTOMS AND INDIRECT TAXATIONINDIRECT TAXATIONlndU.X:t la:utioo ocbcc lhao turnover taxesEXCISE DUTYTABLESSITUATION at 01-01-1994
INTRODUCTORY NOTEIn collaboration with the Member States the EuropeanCommission has established the "Excise duty rates tables"showing rates in force in the Member States of the EC on 1January 1994.This publication aims to provide up-to-date information onMember States' main excise duty rates as they apply totypical products.It is intended that Member States will regularly communicateto the Commission all modifications of the rates covered bythis publication and that revised editions of the tableswill be published at annual intervals.For more detailed information the Commission's "Inventory ofTaxes" should be consulted.Rue de la Loi 200B 1049 Brussels
SUMMARY:ALCOHOLIC BEVERAGESIPAGES:1-8Having the following subdivisions:a)b)c)d)e)IIBeerWineFermented beverages other than beer and wineIntermediate productsEthyl alcoholMINERAL OILS1-34567-89-13Having the following subdivisions:a) Petrol - leaded- unleadedb) Diesel - used as propellant- industrial/commercial uses- heating gas oilRemarksc) Liquid petroleum and methaneused as propellant- industrial/commercial uses- for heating purposesd) Heavy fuel oile) Kerosine - used as propellant- industrial/commercial uses- for heating purposesRemarksIII MANUFACTURED TOBACCO999991011111111121212121314-17Having the following subdivisions:a) Cigarettes (situation 1-1-1993)b) Cigars and Cigarillosc) Fine cut tobacco intended for the rollingof cigarettesd) Other smoking tobacco14151617
IVGRAPHSITax incidence in the retail priceALCOHOLIC BEVERAGES1) Beer per litre at 12 Plato2) Still wine per litre3) Sparkling wine per litre4) Intermediate products per litre5) Spirits per litre at 40%1819202122MINERAL OILS1)2)3)4)5)Leaded petrol per 1000 litresUnleaded petrol per 1000 litresDiesel per 1000 litresHeating gas oil per 1000 litresHeavy fuel oil per 1000 kg2324252627MANUFACTURED TOBACCO1) For 1000 cigarettes of the most currentprice category (situation 1-1-1994)V28GRAPHSIIEXCISE DUTY:Minimum rate adopted by the CouncilincorporatedALCOHOLIC BEVERAGES1)2)3)4)5)Beer per hectolitre/degreeStill wine per hectolitreSparkling wine per hectolitreIntermediate products per hectolitreSpirits per hectolitre of pure alcohol2930313233MINERAL OILS1) Leaded petrol per 1000 litres2) Unleaded petrol per 1000 litres3) Diesel per 1000 litres4) Heating gas oil per 1000 litres5) Heavy fuel oil per 1000 kg3435363738MANUFACTURED TOBACCO1) For 1000 cigarettes of the most currentprice category (situation 1-1-1994)39
VIREVEHUE FROM TAXES ON CONSUMPTION (EXCISEDUTIES AND SIMILAR CHARGES) OTHER THAN VAT198819891990199119921993a) ETHYL ALCOHOL AND ALCOHOLIC BEVERAGESb) MINERAL OILSc) MANUFACTURED TOBACCO40-4344-4849-52
IALCOHOLIC BEVERAGES
BR94.docPAGE 1ALCOHOLIC BEVERAGES- Situation 1-1-1994BeerReduced ratesStandard ratesIndependent small breweriesBeerundertakings producing lessthan 200.000 hl of beer peryear(Art. 4.1 of Directive 92/83)(see also page 3)(as defined in Article 2.1 of Directive 92/83)0.748 ECU hlfdegree Plato 1.87 ECU hlfdegree ofalcohol ofof finishedproductfinished product(Art.6 of Directive 92/84) (Art.6 of Directive 92/84)00Excise dutyjhl/ Plato VAT Excise dutyjhl/ ale. VATMinimum excise duty adoptedby Council on 19-10-1992Member stateEcu at1-10-1993(Art.9)41.3455BelgiumBFRNat. currencyin Ecu1.43 20.5 110 Plato If . 14 Plato 1f , 18 Plato 18 , 22 Plato 22 , par degree1.90933 DKRDKRDKRDKRDKRrate may fall below theminimum rateVAT Alcoholic% strengthde50.00BFRNat.currencyde16.36DKR1.22 20.51.40 20.52.12 25 0.52.94VAT%Excise dutyfhlin Ecu20.5a 2.8%0.00 DKRa 1.2%a 2.8%a 2.8%0.00 PTA350.00 PTA6.25 FF0.00 2532.39 2541.7055.6061.563.241.54 DM0.81 15240.00 DRA116.00 PTA0.87 180.75 156.93 IRL2710.00 LIT32.00 LFR(Art.5 of Directive 92/83)in Ecua 22.72 DKRFFIRLLITLFRNat.currencya 58.00 BFR7. 71643 DKRDenmarkFranceIrelandItalyLuxer59.00 BFRin Ecu0Excise dutyjhl/ Plato%%Nat.currencyrate may not be set morethan 50 %below thestandard national rateLower rate for low-alcohol-beersnot exceeding 2.8 % vol.18.68.50 211.46 90. 77 15dea12.50 FF0.77 DM1.5375 DM0.40 150.81 150.51.20.51.88 18.6de16.00LFRa 18.00 LFR0.39 150.44 150.00 152.27 150.94 18.6
PAGE 2Situation 1-1-1994ALCOHOLIC BEVERAGESBeerReduced ratesstandard ratesIndependent small breweriesBeer(as defined in Article 2.1 of Directive 92/83)0.748 ECU hlfdegree Plato 1.87 ECUof finishedproduct(Art.6 of Directive 92/84) (Art.6 ofMinimum excise duty adoptedby Council on 19-10-1992Member StateNetherlands1-4-1994PortugalExcise dutyjhl/. Plato VAT Excise duty/hl/. ale. VAT%%Nat.currency in EcuNat. currency in EcuEcu at1-10-1993(Art.9)2.14447 7' 7' 11' 15' 7' 7' 11' 15'196.4250.779574rate may not be set morethan 50 %below thestandard national rateExcise dutyjhl/' PlatoNat.currency(Art.5 of Directive 92/83)rate may fall below theminimum rateVAT Alcoholic% strengthExcise duty/hl%Nat.currencyin EcuVATin EcuHFLPlato ll'Plato 15'PlatoPlatoPlato ll'Plato %92.5%17.517.517.517.517.517.517.517.5ESC 2.8' 8.o'Plato s.o' l1.o'Plato 11.0' 13.0'Plato 13.0' 15.0'PlatoPlato 15.0 United Kingdomhlfdegree ofalcohol offinished productDirective 92/84)undertakings producing lessthan 200.000 hl of beer peryear(Art. 4.1 of Directive 92/83)(see al o page 3)Lower rate for low-alcohol-beersnot exceeding 2.8 SCESCESC6. tauxtauxtauxtauxtaux17.517.5o.sa 2.8%1060.00 ESCo.sa 1.2%0.00 UKL5.40 16161616161617.510.45 UKL13.40 17.50.00 17.5
BR94.docPAGE 3ALCOHOLIC BEVERAGES- Situation 1-1-1994B r-- Reduced rates : Independent small breweries :undertakings producing less than 200.000 hl of beer per year (Art.4.1)-Belgium-Denmark-Germany: annual production:not more than 12500not more than 25000not more than 50000not more than 75000not more than 200000hlhlhlhlhl: annual production:not more than 3700not more than 20000not more than 50000not more than 100000not more than 200000hlhlhlhlhl( 1.21( 1.26( 1.31( 1.35( 1.40ECU)ECU)ECU)ECU)ECU)excise duty18.0015.0010.000.00:annual production of: -Luxemburgexcise duty50.00 BFR52.00 BFR54.00 BFR56.00 BFR58.00 BFR5000100002000040000: annual production:not more than 50000 hlnot more than 75000 hlnot more than 200000 hlhlhlhlhlandandandandDKRDKRDKRDKR 5000 10000 20000 40000 RDKRDKR(((((9.072.331.941.300.00ECU)- 9.07- 2.33- 1.94- 1.30ECU)ECU)ECU)ECU)0.77 DM (0.40 ECU/hl degree Plato)50% of the standard rate60% of the standard rate70% of the standard rate75% of the standard rateexcise duty16.00 LFR ( 0.39 ECU)18.00 LFR ( 0.44 ECU)18.00 LFR
BR94.docPAGE 4ALCOHOLIC BEVERAGES- Situation 1-1-1994WineStandard ratesMinimum excise duty adoptedby Council on elandItalyLuxemburgNetherlandsEcu at1-10-1993(Art.9)41.3455 BFR7. 71643 DKRSparkling wineStill and Sparkling wineStill wine(as defined in Art. 8.1 ofDirective 92/83)(as defined in Art. 8.2 ofDirective 92/83)not exceeding 8.5% vol.(Art. 9.3 of Directive92/83)(as defined in Art. 9.4 ofDirective 92/83)o ECU per hectolitre ofproduct0 ECU per hectolitre ofproduct0 ECU per hectolitreof productExcise duty196.425 ESCPortugalUnited Kingdom 0.779574 UKL(Art.5 of Directive 92/84)VAT Excise duty%in EcuNat. currencyNat. currency1471.00 BFR655.00 DKR0.00DM0.00DRA0.00PTA22.00FF204.00IRL0.00LITLFR 13%vol 0.00 13%vol 0.00107.502.14447 HFL1. gher rateStill wine(Art.5 of Directive 92/84)Member StateReduced rate35.58 20.584.88 25DM0.00 15DRA 0.00 8PTA 0.00 153.30 18.6FFIRL 250.18 21LIT 0.00 9LFR 0.00 12LFR 0.00 15HFL 50.13 17.50.00 ESC 0.00 16134.77 UKL 172.88 17.55149.00 BFR985.00 ITLFR366.50 HFL0.00 ESC222.55 UKLnot more than the standardnational rate applied toto interm.products(Art.9.4 of Directive 92/83)(Art.5 of Directive 92/84)VAT Excise duty%Nat.currencyin EcuVAT Excise duty%Nat.currencyin Ecu124.54 20.5127.65 25 stillsparkling139.32 150.00 180.00 158.23 18.6500.36 21 5.5%0.00 190.00 15170.90 17.5 stillsparkling0.00 16285.48 17.5VAT%in Ecu985.00 DKR 127.65 25420.00 DKR750.00 DKR54.43 2597.20 250.00 PTA0.00 1568.00 IRL83.39 21296.00 IRL 363.01 2153.75 HFL69.50 HFL25.06 17.532.40 17.5187.00 HFLFrance: a)Parafiscal taxes to the benefit of Wine Producers' organisations, at the rate of4.83 FF per hectolitre wine ( 0.73 Ecujhl wine).·b)Parafiscal tax to the benefit of the National association for agricultural development, at the rate of1.70 FF per hectolitre ( 0.26 Ecufhl) on the "vins d'appellation d'origine controlee";1.10 FF per hectolitre ( 0.17 Ecujhl) on the "vins de qualite superieure";0.50 FF per hectolitre for the other wines ( 0.08 Ecujhl)0.00 PTA0.00 1587.20 17.5
BR94.docPAGE 5ALCOHOLIC BEVERAGES- Situation 1-1-1994Fermented beverages other than wine and beerStandard ratesOther still fermentedbeveragesReduced ratesOther sparkling fermented Other still or sparklingbeveragesfermented beverages(as defined in Art.12.1 of (as defined in Art.12.2 of not exceeding 8.5% vol.Directive 92/83)Directive 92/83)(Art.13.3 of Directive 92/83o ECU per hectolitre ofMinimum excise duty adoptedby Council on 19-10-1992o ECU per hectolitre ofproductproducto ECU per hectolitre ofproduct(Directive 92/84/EEC)(Art.5 of Directive 92/84; (Art.5 of Directive 92/84; (Art.5 of Directive 92/84;Art.15 of Directive 92/83) Art.15 of Directive 92/83) Art.15 of Directive 92/83)Member StateExcise dutyEcu 41.3455 BFR7. 71643 RL1857.14LIT41.3455 LFR2.14447 HFL196.425 ESCPortugalUnited Kingdom 0. 77957 4 UKL1471.00 BFR655.00 DKR0.000.0022.00204.00VAT Excise dutyVAT Excise duty%%in EcuNat.currency in EcuNat.currency35.58 20.584.88 25DRA 0.00PTA 0.003.30FFIRL 250.180.00 LFR107.50 HFL0.00 ESC181518.6210.00 1550.13 17.50.00 165149.00 BFR 124.54 20.5985.00 DKR 127.65 25 stillsparkling0.000.0022.00408.00DRA 0.00PTA 0.003.30FFIRL 500.360.00 LFR 0.00 15366.50 HFL 170.90 17.5 stillsparkling0.00 ESC 0.00 16cider--- Ireland181518.621ueducE rates : 1) not exceeding 6% vol.2) exceeding 6% vol but not exceeding 8.7% vol.VAT%in PTA0.0054.4397.2027.760.000.0020.5252515181530.67 IRL 37.61 21132.73 IRL 162.76 2.410.0029.271517.517.51617.5
BR94.docPAGE 6ALCOHOLIC BEVERAGES- Situation 1-1-1994Intermediate productsStandard ratesReduced ratesnot exceeding 15% vol.(as defined in Art.17 ofDirective 92/83)Minimum excise duty adoptedby Council on 19-10-1992(Art.18.3 of Directive 92/83) (Art.18.4 of Directive 92/83)not set more than 40 %below the standard nationalrate of excise duty and notless than the rates onstill- wines etc.45 ECU per hectolitreof product(Art.4 of Directive 92/84)Member ItalyLuxemburgEcu at1-10-1993(Art. 9)41.34557. .3455Excise dutyVAT Excise duty%Nat.currencyin EcuNat. currencyBFRDKRDMDRAPTAFFIRLLITLFR 15% vol 15% volNetherlands2.14447 HFL stillsparkling196.425 ESCPortugalUnited Kingdom 0.779574 UKL2700.00 BFR985.00 DKR100.00 DM12371.00 DRA6934.00 PTA1400.00 FF296.00 IRL84000.00 LIT1900.00 LFR2700.00.LFR187.00 HFL366.50 HFL8000.00 ESC207.33 UKL"Natural sweet wines"65.30 20.5127.65 2552.37 1545.00 1845.00 15210.29 18.6363.01 2145.23 946.95 1 1565.30 1587.20 17.5170.90 17.540.73 16265.95 17.51900.00 BFR655.00 DKRVATnot more than 50% below thestandard national rate ofexcise duty, ornot below the minimum rateapplied to interm.productsExcise dutyin EcuNat.currencyin Ecu45.95 20.584.88 256185.00 DRA350.00 FF132.75 HFLVAT%%22.50 1852.57 18.661.90 17.5132.26 UKL 169.66 17.5Remarks :Belgium : bottles with "mushroom stoppers" held in place by ties or fastenings, or they have an excess pressure due tocarbon-dioxide in solution of three bar or more: 5149.00 BFR ( 24.54 ECU)
BR94.docALCOHOLIC BEVERAGES- Situation 1-1-1994PAGE 7Ethyl alcoholStandard ratesReduced Rates(as defined in Article 20 ofDirective 92/83)Minimum excise duty adoptedby Council on 19-10-1992Member StateEcu at1-10-1993(Art.9)BelgiumDenmarkExcise dutyNat.currency63500.00 BFR27860.00 DKR14300.00 DKR 37.5% of thewholesalepriceexcl.VAT1.90933 DM2550.00 47196.425PortugalUnited Kingdom 0.779574Remarr'i550 ECU per hectolitre of purealcohol(Art.3.1 of Directive 92/84)41.3455 BFR7.71643 DKRGennany see page 8strength not exceeding 10%Small distilleriesvol.(Art.22.5 of Directive- undertakings producing- undertakings producingless than 10 hl ofbetween 10 and 20 hl of92/83)pure alcohol per yearpure alcohol per year(Art.22.1 of Directive 92/83)(Art.22.1 of Directive 92/83)DRA 151197.00* 75599.00PTA 84741.00FF9060.00IRL 2008.50LIT 1022000.001146600.00LFR 42000.00HFL 3178.00ESC 134800.00UKL 1981.00DRADRAPTAfFIRLLITLITLFRHFLESCUKLin EcuVAT Excise duty%Nat. currencynot more than 50% below the standard national rate ofexcise dutyVAT Excise duty%in EcuNat.currencyVATin Ecu1535.84 20.53610.48 251335.55 5Excise dutyVAT%"Kernobst" 2175.00 DM 1139.14 15"Steinobst" 2000.00 DM 1047.49 1574179.00 PTA 481.26 15%Nat.currencyin Ecu
BR94.docALCOHOLIC BEVERAGES- Situation 1-1-1994PAGE 8Ethyl alcoholRemarks:Denmark : may maintain its excisting system of taxation of alcohol and the alcohol contained in other products until 30 June 1996 provided that the rate is not lower thanthe minimum rate as set out in Article 3.1 (Directive 92/84/EEC) in accordance with the rules laid down in Directive 92/83/EEC (Art.3.2 of Directive 92/84/EEC)Greece : * Ouzo throughout GreeceEthyl alcohol: For the departments of Dodecanese, excise duty for ethyl alcohol provided for in Article 20 of Directive 92/83/EEC is reduced by 50%(i.e. 275.00 Ecu or 75599.00 ORA/ hl ethyl alcohol) against the rate applicable for the rest of Greece.France : Contribution to the benefit of the National Sickness Insurance scheme, at the rate of 8.40 FF per litre (840 FF/hl ( 126.17 Ecufhl)) on spirits and the otheralcoholic beverages when the strength exceeds 25 %Italy : may maintain its excisting system of taxation of alcohol and the alcohol contained in other products, which provides a reduced rate for some categories of alcohol,until 30 June 1996 provided that the rate is not lower rates of Article 3.1 (Directive 92/84/EEC) in accordance with the rules laid down in Directive 92/83/EEC(Art.3.3 of Directive 92/84/EEC).The lower rate of duty on alcohol applies to alcohol produced from the distillation of wine, by products of wine making, potatoes, fruit, sorghum, figs, carobsand cereals.The higher rate applies only to synthetic alcohol or alcohol derived from sugar, whether raw or contained in beverages.
IIIIMINERAL OILSII
BS94.docPAGE 9Mineral oils- Situation 1-1-1994PetrolMinimum excise duty adoptedby Council on 19-10-1992(Directive 92/82/EEC)Member StateEcu at1-10-1993(Art.ll)41.3455BelgiumDenmark7. 7-1-1994,1-2-1994'Remarks : set · e10Unleaded Petrolused as propellantindustrial/commercial uses* Heating gas oilWithin CN 2710 00 31 andCN 2710 00 35(Art.2)Within CN 2710 00 33Within CN 2710 00 69Within CN 2710 00 69Within CN 2710 00 69(Art.2)(Art.2)(Art.2).(Art.2).337 ECU per 1000 litres;287 ECU per 1000 litres;245 ECU per 1000 litres;18 ECU per 1000 litres292 ECU per 1000 litres for 242 ECU per 1000 litres for 195 ECU per 1000 litres forLuxembourg (1-1-1993 toLuxembourg (1-1-1993 toGreece &Luxembourg31-12-1994)31-12-1994) rate of(1-1-1993 to 31-12-1994)duty shall below thatcharged on leaded petrol*(Art.8.3 Oir. 92/81/EEC)(Art.4)(Art. 3)(Art.5.1)(Art.5.2)18 ECU per 1000 litresExcise dutyExcise dutyNat.currencyVATExcise dutyVATHFLESC20.5 16200.00252430.00980.001518 114000. 0055500.001518.6 3181.2018.6 3295.0021261.4019 911040.001512260.001219.30 HFL 568.58 17.594000.00 ESC 478.55 1695000.00 ESC 483.65 1694000.00 ESC 478.55 16331.40 UKL 392.27 17.5Excise dutyVAT1081.5082000.0087000.0088000.0087000.00in SCESC504.32417.46442.92448.01442.92283.20 UKL 363.28Excise dutyVAT%%Nat. currencyin EcuBFR 18950.00 BFR 458.33DKR 3074.00 DKR 398.371080.00 OM 565.64DMDRA 119000.00 ORA 432.88PTA 60500.00 PTA 392.673548.20 FF 532.98FF3630.00 FF 545.24IRL287.00 IRL 351.97LIT 1019050.00 LIT 548.72LFR 14360.00 LFR 347.320.779574 UKL--leaded petrol%1-3-l9l\!L1-4-1994United-Kingdom:Gas oilNat.currency20.5 11700.00 BFR252028.00 DKR620.00 OM1568000.00 ORA1840300.00 PTA1518.6 2020.60 FF18.6 2202.20 FF223.10 IRL2119 676040.00 LIT9500.00 LFR129750.00 LFR17.5635.20 HFL58000.00 ESC161659000.00 ESC1 1660000.00 ESC277.00 UKL17.5in 0364.02229.77235.82296.20295.28in Ecu20.5750.00 BFR 18.14252028.00 OKR 262.8280.00 DM 41.90151868000.00 ORA 247.361511800. 00 PTA 76.5918.6465.20 FF 69.8718.6475.90 FF71.4837.30 IRL 45.742119 187686.00 LIT 101.0615750.00 LFR 18.1415102.60 HFL 47.8417.558000.00 ESC 295.285305.46 5355.32 17.5VAT%Nat.currency300.37 5(Art.8.3 Oir. 92/81/EEC)(Art.5.3)%Nat.currencyin Ecu20.5 *) 210.00 BFR 5.08 20.5251749.00 OKR 226.66 251580.00 OM 41.90 151839000.00 ORA 141.87 1811800. 00 PTA 76.59 151518.6465.20 FF 69.87 18.618.6475.90 FF71.48 18.612.537.30 IRL 45.74 12.519 676040.00 LIT 364.02 1915 *) 210.00 LFR 5.08 1217.55102.60 HFL47.84 17.516.40 .UKL21.04 17.559000.00 ESC 295.28 516.40 UKL21.04 17.5
PAGE 10Mineral oils- Situation 1-1-1994Remarks:Belgium and Luxembourg:: page 9 :Heating gas oil:general rule: Member States, who, on 1-1-1991, applied no excise duty, may continue provided that they levy 5 ECU per 1000 litresmonitoring charge ( from 1-1-1993) (Article 5.3 of Directive 92/82/EEC)Denmark : page 9 and 11: * co2 tax : Diesel and kerosene: DKR 268.00 ( 34.73 ECU)LPG: DKR 30.00 ( 3.89 ECU)Heavy fuel oil: DKR 320.00 ( 41.47 ECU)The lower rate for heating gas oil, LPG and kerosene is applied by industry from 1-1-1993Diesel and kerosene for heating purposes: DKR 134.00 ( 17.36 ECU)LPG for heating purposes: DKR 15.00 ( 1.94 ECU)Heavy fuel oil: DKR 160.00 ( 30.73 ECU): LPG rate per 1000 litres 1340.00 DKR 2479.00 per 1000 kg (* 1.85)Greece : page 9 :May apply rates of excise duty up to 22 ECU lower than the minimum rates for gas oil used as propellant and on petrol consumed in the departmentsof Lesbos, Chios, Samos, the Dodecanese and the Cyclades and on the islands in the Aegean : Thasos, North Sporados, Samothrace and Skiros.(Directive 92/82/EEC Art.9.2)Greece : page 11:Liquid petroleum gas and methane: only industrial and agricultural usesPortugal : page 9 and 11: May apply rates of excise duty on mineral oils consumed in the Autonomous Region of the Azores lower than the minimum rates: compensate transportcosts incurred as a result of the insular and dispersed nature of this region.(Directive 92/82/EEC Art.9.1)United Klngdom:-L.P.G and methane : chargeble only when for use in road vehicles:-Heating gas and heavy fuel oil (page 12): VAT rate of 17.5% applies for non domestic use;domestic use is charged at a VAT rate of 8% for deliveries of less than 2300 litres.: page 9 and 11: VAT rate applicable on :a) Gas oil for industrial/commercial uses and as heating gas oil: 8% for deliveries of less than 2300 litresb) Liquid petrol gas and methan for industrialjcommercial uses and for heating purposes : 8% for deliveries of less than 2300 litresc) Kerosene (page 12) for industrialjcommercial uses and for heating purposes: 8% for deliveries of less than 2300 litres
BS94.docMineral oilsPAGE 11- Situation 1-1-1994Liquid petroleum gas and methaneused as propellantindustrial/commercial uses* for heatingp sesWithin CN 2711 12 11 to CN 2711 19 00 andwithin CN 2711 29 00 and(Art.2).Minimum excise duty adoptedby Council on 19-10-1992100 ECU per 1000 kg(Directive 92/82/EEC)(Art. 7.1)Ecu at1-10-1993(Art.ll)Member 94IrelandItaly ted-KingdomRemarks : seeNat.currency0.00 BFRBFRDKR 2479.00 DKRDM612.50 DMDRA 26000.00 DRAPTA 118800.00 PTAFF2361.30 FF2415.60 FF105.00 IRL0.815414 IRL1857.14LIT 515240.00 LIT196.425 ESC0.779574 UKLp qe10VATExcise dutyVAT%4100.000.0078.7227800.00306.550 ECU per 1000 kg*(Art.8.3 Dir. 92/81/EEC)(Art. 7.2)Excise 455 LFR2.14447 HFL36 ECU per 1000 kgin 7.44LFR 99.160.00HFLHFL 36.71ESC 141.53UKL 393.22(Art. 7.3)Excise dutyVAT%Nat.currencyin Ecu%Nat. currencyin Ecu20.5 1500.00 BFR 36.28 20.50.00 BFR 0.00 20.5252479.00 DKR 321.20 25425.50 DKR 55.14 251550.00 DM 26.19 15100.00 DRA 0.36 18184000.00 ORA 14.55 188600.00 PTA 55.82 15151100.00 PTA 7.14 1518.6592.20 FF 88.95 18.60.00 18.60.00 FF18.61634.60 IRL 42.43 12.534.60 IRL 42.43 12.519 225256.00 LIT 121.83 19 282820.00 LIT 152.29 19296.00.LIT 0.16 191500.00 LFR 36.28 660.00 LFR 0.00 60.00 HFL 0.00 17.50.00 17.517.50.00 HFL17.50.00 HFL 0.00 17.50.00 HFL 0.00 17.527800.00 ESC 141.53 160.00 16160.00 ESC0.00 UKL0.00 17. 517.50.00 UKL 0.00 17.5
PAGE 12Mineral oils- Situation 1-1-1994Heavy fuel oilKeroseneused as a propellantWithin CN 2710 00 79(Art.2)Minimum excise duty adoptedby Council on 19-10-1992(Art.6)Member StateExcise dutyEcu .14447196.4250. 779574Remarks : see page 10Within CN 2710 00 51 and CN 2710 00 55(Art.2)13 ECU per 1000 kg.(Directive 92/82/EEC)245 ECU per 1000 litres250.00BFR 1% soufre 1% soufre750.001980.00DKR30.00DM heating purposeselectricity generation 55.00DRA12000.002003.00PTAFF HTS: 2% sulphur140.10101.30FF BTS: 2% sulphurIRL9. 7590000.00LITLFR 1% sulphur250.00 1% sulphur750.0034.24HFL3000.00ESC 1% 18 ECU per 1000 litresVAT Excise dutyin EcuVATExcise dutyVATin Ecu(Art.8.3)Excise dutyVAT%%Nat.currency0 ECU per 1000 litres*{Art.8.3 Dir. l/commercial uses* for heating purposesNat.currencyin Ecu%Hat.currencyin EcuBFR 6.05 20.5 18950.00 BFR 458.33 20.5750.00 BFR 18.14 20.50.00 BFR 0.00 20.5BFR 18.14 20.5DKR 256.60 252028.00 DKR 262.82 252028.00 DKR 262.82 251748.00 DKR 226.53 25DM 15.71 15980.00 DM 513.27 15DM 28.81 156000.00 DRA 21.83 1868000.00 DRA 247.36 1868000.00 DRA 247.36 18DRA 43.65 180.00 PTA 0.00 15PTA 13.00 1543600.00 PTA 282.98 1521600.00 PTA 140.19 15132.70 FF 19.93 18.6465.20 FF 69.92 18.6FF 21.04 18.6 · 2020.00 FF 303.50 18.6FF 15.22 18.6223.10 IRL 273.60 12.537.30 IRL 45.74 12.537.30 IRL 45.74 12.5IRL 11.96 12.5LIT 48.46 19 625620.00 LIT 336.87 19 187686.00 LIT 101.06 19 344550.00 LIT 185.53 1911900. 00 LFR 287.82 15750.00 LFR 18.14 15LFR 6.05 15LFR 18.14 15635.20 HFL 296.20 17.5102.60 HFL 47.84 17.5102.60 HFL 47.84 17.5HFL 15.97 17.530000.00 ESC 152.73 1630000. 00 ESC 152.73 530000. 00 ESC 152.73 5ESC 15.27 5ESC 56.00 5ESC 45.82 5ESC 38.18 5ESC 43.27 50.00 UKL 0.00 17.50.00 UKL0.00 17.5UKL 14.88 17.5?.71 .00 UKL 355.32 17.5
BS94.docMineral oils- Situation 1-1-1994PAGE 13Remarks:-Germany:- Petrol. Diesel and Heating oil both produced in Germany or imported is subject to a warehousing-charge (bevorratungsabgabe) of :a) petrol (leaded and unleaded): 9.60 DM /1000 kg 5.03 EcuflOOO kgb) diesel and light fuel oil: 8.64 DM /1000 kg 3.46 Ecu/1000 kgc) heavy fuel oil: 7.50 DM /1000 kg 3.93 Ecu/1000 kg-France:a)A parafiscal tax is collected for the "Comite professionel de la distribution de carburants"at a rate of:1.00 FF/1000 1 ( 0.15 Ecu{1000 1 ) on petrol and diesel;b)A fee is collected for the Fund to support hydrocarbons at the rate of9.00 FF/1000 1 ( 1.35 Ecui1000 1 ) on petrol;c)A parafiscal tax to the benifit of "Institut fran9ais du petrole" at the rate of:a) 19.20 FF/1000 1 ( 2.88 Ecu/1000 1 ) on petrol and diesel;b) 11.00 FF/1000 kg ( 1.65 Ecu/1000 kg) on domestic fuel;c) 11.70 FF/1000 k ( 1.76 Ecu/1000 k ) on heavy fuel oil;d) 48.40 FF/1000 kg ( 7.27 Ecu/1000 kg) on L.P.G;e) 6.00 FF/1000 m ( 0.90 EcujlOOO m ) on methane.-Netherlands : Parafiscal taxes:a)COVA-levy:A levy on petroletnn products subject to excise duty on mineral oils which is based on the law:"Wet voorraadvonning aardolieproducten"The levy is payable by the same person responsible for the excise duty on mineral oils.b)WABM-heffing :A levy on mineral oils subject to excise duty based on the law: "Wet algemene bepalingen milieuhygiene"The levy is payable by the same person responsible for the excise duty on mineral oils.-A synopsis of the levies on mineral oil as from 01-01-1994:per 1000 litrePetrolleadedExcise dutyPetroleumper 1000 kgHeating gasoilDieselHeavy fuel oilunleaded1219.30 HFL 1081.50 HFL102.60 HFL102.60 HFL635.20 HFL34.24 HFL13.50 HFL24.10 HFL13.50 HFL26.50 HFL13.50 HFL26.60 HFL13.50 HFL26.60 HFL31.04 HFL-.-36.71-.-31.831256.90 HFL 1119.10 HFL142.60 HFL142.70 HFL675.30 HFL65.28 HFL68.54 HFL586.11 ECU 521.85 ECU66.50 ECU66.54 ECU314.90 ECU30.44 ECU31.96 ECU16-2-1994"COVA"-levy"WABM"-levyTotalTotal in EcuL.P.G and methane13.50 HFL24.10 HFLHFLHFLHFLHFL'-Netherlands-Portugal:-L.P.G : There is no excise duty and "COVA-levy" on L.P.G; the "WABH-levy" on L.P.G from 1-1-1994 is 31.83 HFL/1000 kg ( 14.84 ECU/1000 kg).: From 16-2-1994: excise duty will be 78.72 HFL/1000 kg ( 36,71 ECU/1000 kg).: May apply rates of excise duty on mineral oils consumed in the Autonomous Region of the Azores lower than the minimum rates ccmpensate transport costsincurred as a result of the insular and dispersed nature of this region. (Directive 92/82/EEC Art.9.1)
IIIIIMANUFACTURED TOBACCOII
PAGE 14Manufactured tobacco-Situation 1-1-1994CigarettesAd.valoremexcise(as %ofretailsellingprice)Specific excise (1000 pieces)TIRSP tax inclusive retailselling priceNat.currency in Ecu (as %ofretailsellingprice)(1)(2)(TIRSP)(3)(as %oftotaltaxationspecific Ad.valorem VAT)(TIRSP)(TIRSP)(5)(4)ExciseAd.valorem(as %of VATretail (as %ofselling retailprice) sellingprice )VAT%(TIRSP) (TIRSP)(7)(6)Current mostTotaltaxpopular pricecategory per(specificexcise 1000 cigarettesAd.valorem VAT as %of retailsellingNat.currency in ECUprice)(TIRSP)(10)(9)(8)Total tax overall minimumYieldexcise duty(ECU per1000cigarettes specific excise dutyplus Ad.valorem dutyexcluding VAT(11)57% of the retailselling price incl.of taxes (Art.2 ofDirective 92/79)!Minimum excise duty adoptedby Council on 19-10-1992Member ItalyLuxemburgNetherlandsPortugal1-4-1994Uni ted-Kingdorr:1-6-199·Spain: HasPortugal : Maysma(12)Ecu at1-10-1993BFR 357.00 BFRDKR 606.80 DKR83.00 DMDMORA 727.50 DRAPTA 350.00 PTA29.06 FFFFIRL 50.59 IRLLIT 5290.00 LITLFR 113.00 LFRHFL 79.10 HFLESC 1452.00 ESC1452.00 ESC·1. 779574 UKL52.33 UKL52.33 UKL41.34557. 2.852.7336.897.397.3967.1367.137.76%43.34 %33.88 %3.23 %6.36 %4.21 %40.96 %3.65 %3.45 %35.95 %11.62 %11.17 %41.53 %41.20 %10.38 %51.26 %47.24%4.50 %9.30 %5.63 %54.51 %5.00 %5.03 %50.01 %14.63 %13.80 %54.34 %54.15 554.0056.0020.0020.00% 17.01%% 20.00 %% 13.04 %% 15.25 %% 13.04 %% 15.68 %% 17.36%% 15.97 %% 10.71 %% 14.89 %% 13.79 %% 13.79%% 14.89 %% 14.89 52123.9757.76%64.56 %58.68 %56.62 %55.36 %59.16 %57.82%57.00%57.75%57.00%65.62 %67.17 %61.53 %61.20 %.1sitional period of two years, starting 1 January 1993, to attain the overall minimun excise duty rate of directive 92/79/EEC Article 2 (Art 3.1)reduced rate of up to 50% less than the overall minimum rate to cigarettes consumed in the most remote regions of the Azores and Madeira, made bym
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