Wine is one of the alcoholic beverages subject to excise duties. Excise duties are indirect taxes that apply to certain categories of products, including alcohol. They do not work like VAT: VAT is calculated on the value of the product, whereas excise duties are tied to the nature of the product, its quantity, its volume or its alcohol content.
When Are Excise Duties Due?
A wine enters the scope of excise duties when it is produced, imported or put into circulation. But the duties are not always paid immediately.
In certain cases, wine can move under a suspensive regime. This means the excise duties have not yet been paid: they become due at the moment the goods are released for consumption, depending on the country and the applicable regime.
Key point
This distinction is essential for wine professionals: a wine can be subject to excise duties without the duties already having been paid.
Who Is Concerned?
Excise duties can involve several actors in the chain: producer, authorized warehouse keeper, importer, consignor, consignee or carrier, depending on the regime used and each party's role in the operation.
Liability therefore depends on the movement of goods, the fiscal status of the operators and the moment the wine is released for consumption.
Wine Movement and Excise Documents
Movements of wine subject to excise duties must be tracked using the documents and systems designed for that purpose.
In practice, professionals use electronic tracking tools to manage movements under suspension of duties or duty-paid movements. These formalities ensure the fiscal traceability of shipments.
An incorrect declaration, a missing document or a regime error can lead to delays, holds or fiscal risks.
Our Partnership with a Fiscal Representative
Vastorg has entered into a partnership with a specialized fiscal representative to secure the management of excise duties on wine shipments. This collaboration makes it possible to oversee movements subject to excise duties, prepare the necessary documents, and ensure that every operation complies with the applicable fiscal regime.
Frequently asked questions about excise duties
Is wine subject to excise duties?
Yes. Wine is among the alcoholic beverages subject to excise duties. The applicable rules vary by country, product status, and movement regime.
What is a DAE?
The DAE — Document Administratif Électronique — accompanies certain movements of excise-liable goods, particularly when they circulate under a suspensive regime. It ensures fiscal traceability of the movement.
When is a DAE required?
A DAE may be required when wine moves under a suspension of excise duties, particularly between authorised professionals or as part of certain export movements.
What is GAMMA2?
GAMMA2 is the system used in France to manage certain movements of excise-liable goods. It allows the creation and tracking of electronic documents related to excise.
What is EMCS?
EMCS is the European system for tracking the movement of excise-liable goods. It enables tracking of the relevant goods when they move under certain fiscal regimes.
What is the CRD?
The CRD — Capsule Représentative de Droits — is a capsule historically used in France to attest that consumption duties have been paid. Its role depends on the context of sale, circulation, and destination.
What is the DSA?
The DSA — document simplifié d'accompagnement — can apply to certain movements of excise-liable goods when duties have already been paid. Its use depends on the applicable regime.