products subject to excise tax payment obligation

Excise products are energy products, beer, still and sparkling wine, other still and sparkling fermented beverages, intermediate alcohol products, alcohol products and tobacco products. 

Energy products (controlled energy products, other controlled energy products, monitored products): 

  • coal, 
  • electricity, 
  • natural gas,
  • mineral oils, 
  • lubricating oils, 
  • heating oil, 
  • gas oil, 
  • controlled mineral oil, 
  • vegetable oils produced or imported for the purpose of fuel use, 
  • bio-ethanol, 
  • alcohol containing fuels, 
  • products used as fuel.

Tobacco product: cigarettes, cigars, cigarillos, fine-cut smoking tobacco, other smoking tobacco, new tobacco product categories, nicotine containing e-cigarette liquids

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