Excise duties must be paid when the following products are released for consumption:
- alcoholic products: beers, wines, alcohols and intermediate products, etc.
- tobaccos: cigarettes, cigars, tobaccos, etc.
- energy products and electricity: fuels, LPG, methane natural gas and energy products used for heating, etc.
Excise duty rates
Minimum excise duty rates are set by the European Commission. They are generally expressed in an amount by quantity of product (per kg., hl, degree of alcohol, or number of items, etc). Each Member State sets its own excise duty rates starting from this basis.
The excise duty rates applicable in Luxembourg may be viewed on the website of the Customs and Excise Administration. This page also indicates the specific consumption taxes that are added to the excise duties (social contribution, climate contribution, etc.).
Release for consumption
Excise duties are paid at the time of release for consumption of products subject to excise duties.
The requester makes the release for consumption by filing an AC4 customs declaration. The AC4 declaration is filed in electronic format using the eDouane import/export system.
The AC4 declaration:
- usually follows a duty suspensive arrangement.
For example: French wines previously stored in a tax warehouse are released for consumption before being delivered to a Luxembourg retailer
- may be filed in at the same time as the customs import declaration.
For example: a Luxembourg retailer imports wines from Chile to offer them for sale in his store
- is filed for products with the "duty paid" status for which the excise duty has already been paid in the country of departure.
For example: Italian wines previously released for consumption in Italy and stored outside a tax warehouse are delivered to a Luxembourg retailer.
The registered consignee, the authorized warehousekeeper or their customs representative must file an AC4 declaration for release for consumption by Thursday of the week following receipt of the products.
In practice, the excise duties should be paid at the time the AC4 declaration is filed. Operators may however use a deferred payment to postpone their payment.