Excise regulation

Luxembourg regulation

Luxembourg regulation consists of the following texts:

• Modified Law of 27 May 2004 regarding cooperation between Luxembourg and Belgium (Convention U.E.B.L.) (p. 1514 and next)
• Law of 11 August 2006 on tobacco control
• Law of 10 February 2015 on the organization of the oil products market
• Ministerial Regulation of 4 October 1977 regarding coordination of general provisions applicable to customs and excise, subsequently modified
• Ministerial Regulation of 30 December 1992 publishing the Belgian Ministerial Decree of 30 December 1991 granting deferrals for payment of excise duties
• Ministerial Regulation of 30 April 1998 publishing the Belgian Law of 7 January 1998 on the structure and rates of excise duties applicable to alcohol and alcoholic beverages
• Modified Law of 17 December 2010 fixing excise rates and similar taxes on energy products, electricity,  manufactured tobacco products, alcohol and alcoholic beverages
• Grand-Ducal Regulation du 17 December 2010 fixing applicable excise rates on energy products, subsequently modified
  
• Ministerial Regulation of 25 July 1997 publishing the Belgian Law of 3 April 1997 regarding the tax arrangement for manufactured tobaccos, subsequently modified
  
• Ministerial Regulation of 18 March 2010 publishing the Belgian Law of 22 December 2009 regarding the general arrangements for excise duties implementing Directive 2008/118/EC of 16 December 2008 and revoking Directive 92/12/EEC, subsequently modified
  
• Ministerial Regulation of 12 May 2010 publihsing Belgian Royal Decree of 17 March 2010 regarding the general arrangements for excise duties, subsequently modified
  
• Ministerial Regulation of 14 May 2010 publishing the Belgian Ministerial Order of 18 March 2010 regarding the general arrangements for excise duties, subsequently modified
  
• Ministerial Regulation of 2 July 2018 publishing the amended Royal Belgian Decree of 28 June 2015 on the taxation of energy products and electricity
• Grand-Ducal Regulation of 9 September 2002 regarding the transport of alcohol as well as trade and warehousing of excise products, subsequently modified
  
• Ministerial Regulation of 29 March 2005 publishing the Belgian programme-Law of 27 December 2004, subsequently modified (energy products)
  
• Modified Law of 1st August 2007 regarding the organization of the market of natural gas and revoking the modified Law of 6 April 2001 (tax on the consumption of natural gas Art. 61)
  
• Modified Law of 1st August 2007 1) regarding the organization of the market of electricity 2) … (tax on the consumption of  electricity art.66)
  
• Ministerial Regulation of 31 August 1994 publishing the Belgian Ministerial Order of 1st August 1994 regarding the tax arrangement of manufactured tobaccos, subsequently modified
  
• Ministerial Regulation of 25 November 2013 publishing the Belgian Royal Decree of 18 July 2013 regarding the tax arrangement of manufactured tobaccos, subsequently modified
  
• Ministerial Regulation of 7 March 1994 publishing the Belgian Ministerial Order of 1st February 1994 regarding excise arrangements for beer, subsequently modified
  
• Ministerial Regulation of 29 July 1994 publishing the Belgian Ministerial Order of 10 June 1994 regarding excise arrangements for ethyl alcohol, subsequently modified
  
• Ministerial Regulation of 29 July 1994 publishing the Belgian Ministerial Order of 10 June 1994 regarding excise arrangements for wines and other fermented beverages and intermediary products, subsequently modified
  
• Grand-Ducal Regulation of 28 December 2005 regarding prepared alcohol beverages.

A consolidated version of the General Law on Customs and Excises of 18 July 1977 may be viewed on the FisconetPlus website of the Belgian Federal Public Service.

The excise law as well as the excises duty rates are regularly updated by laws, Grand Ducal Regulations or ministerial regulations that may be viewed on the website of the Customs and Excise Agency.

Compilation of Luxembourg excise legislation

A compilation of customs and excise legislation in Luxembourg is published on the Legilux website.

European regulation

European regulation is essentially composed of European directives and regulations:

• Directive 2007/74/EC of the Council of 20 December 2007 on exemptions to the value-added tax and excise duties levied on importation of goods by travellers from third countries
• Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty
• Directive 2011/64/EU of 21 June 2011 concerning the structure and rates of excise dutiy applied to manufactured tobaccos
• Directive 92/83/EC of 19 October 1992 concerning the structure and rates of excise duty applied to alcohols
• Directive 2003/96/EC of 27 October 2003 restructuring the community framework for the taxation of energy products and electricity
• Directive 92/84/EEC of the Council of 19 October 1992 concerning the approximation of excise duties on alcohol and alcoholic beverages
• Directive 95/60/EC of 27 November 1995 concerning fiscal marking of gas oil and kerosene
  
• Directive 2014/40/EU of the European Parliament and the Council of 3 April 2014 on the approximation of legislative, regulatory and administrative provisions of the Member States concerning the manufacturing, presentation, and sale of tobacco products and related products, replacing Directive 2001/37/EC 
• Commision implementing decision 2011/544/EU establishing Solvent Yellow 124 as common fiscal marker and fixing a marking level of at least 6 mg and not more than 9 mg per liter of mineral oil
• Regulation EC/684/2009 implementing Directive 2008/118/EC as regards the computerized procedures for the movement of excise goods under suspension of excise duty
  
• Regulation EEC/3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch
  
• Regulation EC/31/96 on the excise duty exemption certificate
• Regulation EC/2073/2004 on administrative cooperation in the field of excise duties and repealing Regulation (4 December 2004, L-359, p. 1)
• Regulation (EC) no. 3199/93 of the Commission of 22 November 1993 on the mutual recognition of the procedures for complete denaturation of alcohol in order to obtain exemption from excise duties
• Amended Implementing Regulation (EU) no. 612/2013 of the Commission of 25 June 2013 on the operation of the register of economic operators and tax warehouses, statistics and corresponding reports in application of Regulation (EU) no. 389/2012 of the Council on administrative cooperation in the domain of excise duties
• Amended Implementing Regulation (EU) 2016/323 of the Commission of 24 February 2016 establishing the methods of cooperation and exchange of information between the Member States concerning the products under suspension of excise duties pursuant to Council Regulation (EU) no. 389/2012