For excise duties, the following beverages are considered as alcohols:
- ethyl alcohols, brandies, liquors and other beverages containing alcohol that have an actual alcoholic strength greater than 1.2% by volume
- fresh grape wines, vermouths and other fermented beverages that have an actual alcoholic strength greater than 22% by volume
- brandies containing products in solution or not.
The following beverages are considered as alcoholic beverages:
- wines and fermented beverages having an actual alcoholic strength greater than 1.2% by volume
- malted beers, including mixtures with non-alcoholic beverages, whose actual alcoholic strength is greater than or equal to 0.5% by volume
- other so-called "intermediate" products that are covered by positions 2204, 2205 or 2206 of the Combined Nomenclature and that have an actual alcoholic strength between 1.2% and 22%.
Obligations and controls
Alcohols and alcoholic beverages are subject to excise duties.
Payment of excise duties must be made to the Customs and Excise Administration at the time of the production or release for consumption of alcohols and alcoholic beverages by the manufacturer or importer.
Excise products in Luxembourg may be imported, produced, stored and transported under excise duty suspension. The excise duties become payable upon release for consumption, in the country of consumption.
Excise duties are calculated by reference to the number of hectoliters:
- of pure alcohol for alcohols
- by Degree Plato for beers
- of finished product for wines and fermented beverages and intermediate products.
Completely denatured alcohol and used to manufacture products not intended for human consumption are exempt from excise duties.
A surtax is levied in Luxembourg on confected alcoholic beverages.
Excise duty rates may be viewed on the Customs website.
The AC4 declaration is used to declare clearance for consumption of alcohols and to determine the amount of excise duties to pay to the Customs and Excise Administration
The following procedures described on the Guichet.lu website specify the formalities applicable to alcohols and other products subject to excise duties.