Products subject to excise duties: Rules on payment

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href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_en.htm">Applying for permanent provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_en.htm">Applying for temporary provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_en.htm">Professional bodies and language requirements</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_en.htm">European Professional Card - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_en.htm">EU-UK: professional qualifications</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_en.htm">Social security and benefits<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_en.htm">Social security systems in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_en.htm">Social security cover abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_en.htm">Unemployment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_en.htm">Transferring unemployment benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_en.htm">If you don't find work</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_en.htm">Family benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_en.htm">Survivors' pensions and death grants</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_en.htm">Standard forms for social security rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_en.htm">Retiring abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_en.htm">Supplementary pensions abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_en.htm">State pensions abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_en.htm">Taxes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm">Income taxes abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm">Double taxation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_en.htm">Vehicles<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_en.htm">Cars<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_en.htm">Buying and leasing a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_en.htm">VAT when buying or selling a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_en.htm">Company cars</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_en.htm">Driving licence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_en.htm">Driving licence exchange and recognition in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_en.htm">Getting a driving licence in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_en.htm">Driving licence renewal in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_en.htm">Insurance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_en.htm">Car insurance validity in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_en.htm">Car insurance cover abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_en.htm">Registration<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_en.htm">Car registration documents and formalities</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm">Car registration in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm">Car taxes in another EU country</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_en.htm">Residence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_en.htm">Residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_en.htm">Economically inactive EU citizens</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_en.htm">Jobseekers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_en.htm">Pensioners - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_en.htm">Students - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_en.htm">Workers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_en.htm">Residence rights for EU nationals in the UK and UK nationals in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_en.htm">Naturalisation </a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_en.htm">Family residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_en.htm">EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_en.htm">Non-EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_en.htm">Civil and registered partners</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_en.htm">Parents</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_en.htm">Other relatives</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_en.htm">Jobseeker's family</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_en.htm">Documents and formalities<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_en.htm">Registering EU family members in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_en.htm">Permanent residence for EU nationals after 5 years</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_en.htm">Permanent residence for non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_en.htm">Registering presence of non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_en.htm">Registering presence after the first 3 months</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_en.htm">Reporting presence for short stays of less than 3 months </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_en.htm">Registering a birth</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_en.htm">Rules on gender change</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_en.htm">Buying a house</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_en.htm">Deregistering your residence</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_en.htm">Elections, petitions and consultations<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_en.htm">European elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_en.htm">Home country elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_en.htm">Municipal elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_en.htm">Petitions and consultations</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_en.htm">Education & Youth<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_en.htm">School<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_en.htm">Partnering with schools abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_en.htm">Starting school in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_en.htm">University<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_en.htm">Admission and entry to university</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_en.htm">University fees and financial help</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_en.htm">Recognition of academic diplomas</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_en.htm">Study abroad and scholarship opportunities</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_en.htm">Working while studying</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_en.htm">Traineeships<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_en.htm">Financial support for traineeships</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_en.htm">Volunteering in the EU and beyond<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_en.htm">Volunteering - where to start</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_en.htm">Practical preparations for volunteers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_en.htm">Researchers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_en.htm">Grants and jobs for researchers</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_en.htm">Taxation of researchers</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_en.htm">Health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_en.htm">Unplanned healthcare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_en.htm">Going to a doctor/hospital abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_en.htm">Unplanned healthcare: payments and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_en.htm">Health cover for temporary stays</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_en.htm">European Health Insurance Card (EHIC)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_en.htm">Planned medical treatment abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_en.htm">Organising planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_en.htm">Expenses and reimbursements: planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_en.htm">Information points for cross-border healthcare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_en.htm">Buying medicine in another EU country<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_en.htm">Presenting a prescription in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_en.htm">Prescriptions abroad: expenses and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_en.htm">Buying medicine online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_en.htm">Health coverage when living abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_en.htm">Your health insurance cover</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_en.htm">Moving to a residential care home</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_en.htm">Preventive healthcare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_en.htm">Family<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_en.htm">Children<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_en.htm">Parental responsibility</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_en.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_en.htm">Child abduction</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_en.htm">Couples<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_en.htm">Marriage</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_en.htm">Civil unions and registered partnerships</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_en.htm">Unmarried couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_en.htm">Divorce and legal separation</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_en.htm">Maintenance obligations - support for family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_en.htm">Property regimes for international couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_en.htm">Getting your public documents accepted in the EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_en.htm">Death, repatriation and cross-border inheritance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_en.htm">Managing a cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm">Planning your cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_en.htm">Death and repatriation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_en.htm">Consumers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_en.htm">Shopping<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_en.htm">Contract information</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_en.htm">Guarantees and returns</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_en.htm">Pricing and payments</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_en.htm">Shipping and delivery</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_en.htm">Your rights when shopping</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_en.htm">VAT – Value Added Tax</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_en.htm">Product safety</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_en.htm">Internet and telecoms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_en.htm">Roaming: Using a mobile phone in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_en.htm">Accessing online content abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_en.htm">Fixed line telephone services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_en.htm">Using and accessing the internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_en.htm">Data protection and online privacy</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_en.htm">Financial products and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_en.htm">Bank accounts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_en.htm">Consumer credits and loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_en.htm">Insurance products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_en.htm">Investment products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_en.htm">Mortgage loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_en.htm">Payments, transfers and cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_en.htm">Unfair treatment<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_en.htm">Unfair commercial practices</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_en.htm">Unfair pricing</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_en.htm">Unfair contract terms</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_en.htm">Energy supply<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_en.htm">Access to and use of energy services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_en.htm">Contracts and energy consumption</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_en.htm">Complaints and dispute resolution</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_en.htm">Consumer dispute resolution<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_en.htm">Informal dispute resolution for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_en.htm">Out-of-court procedures for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_en.htm">Formal legal action for consumers</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_en.htm">Doing business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_en.htm">Running a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_en.htm">Developing a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_en.htm">Running a business in the tourism industry</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_en.htm">EMAS registration</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_en.htm">Merging businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm">Setting up a European Company (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_en.htm">Free flow of non-personal data</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_en.htm">Digitalising a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_en.htm">Setting up a business website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_en.htm">Selling online using third-party platforms</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_en.htm">Setting up an online shop</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_en.htm">Securing a website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_en.htm">Deliveries and fulfilment for online sales</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_en.htm">Customer service for online businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_en.htm">Promoting a business online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_en.htm">Intellectual property<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_en.htm">Intellectual property rights</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_en.htm">Patents</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_en.htm">Trade marks</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_en.htm">Copyright</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_en.htm">Trade secrets</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_en.htm">Design protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_en.htm">Website domains</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_en.htm">Database protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_en.htm">Geographical indications</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_en.htm">Licensing and selling intellectual property</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_en.htm">Infringement of intellectual property rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_en.htm">Startups<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_en.htm">Starting a business</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_en.htm">Erasmus for Young Entrepreneurs</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_en.htm">EU support tools for SMEs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm"><span>Products subject to excise <span class="label-end"><span>duties</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm">Paying excise duties</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm">VAT rules and rates</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_en.htm">Charging and deducting VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm">VAT exemptions</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">VAT refunds</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm">Cross-border VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm">Check a VAT number (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_en.htm">VAT on digital services (MOSS scheme)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_en.htm">Business tax<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_en.htm">Company tax in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_en.htm">Taxes on parent companies and subsidiaries</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_en.htm">Selling in the EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_en.htm">Public contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_en.htm">Public tendering rules</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_en.htm">Search and bid for a public contract</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_en.htm">Request a review of a public procurement procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_en.htm">Selling goods and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_en.htm">Selling products in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm">Providing services abroad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_en.htm">E-commerce, distance and off-premises selling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_en.htm">Parcel services</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_en.htm">Competition between businesses<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_en.htm">Competition rules in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_en.htm">Reporting anti-competitive behaviour</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_en.htm">Human resources<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_en.htm">Employment contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_en.htm">Changes to staff contracts</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_en.htm">Terms of employment</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_en.htm">Fixed-term work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_en.htm">Inform and consult staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_en.htm">Part-time work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_en.htm">Redundancies</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_en.htm">Teenage workers</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_en.htm">Temporary agency work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_en.htm">Seasonal Workers from non-EU Countries</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_en.htm">Working hours, holiday and leave<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_en.htm">Working hours</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_en.htm">Leave and flexible working</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_en.htm">Transport sector workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_en.htm">Civil aviation staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_en.htm">Rail staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_en.htm">Employing road transport workers: driving time and rest periods</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_en.htm">Seafarers </a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_en.htm">Inland waterway staff</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_en.htm">Posted workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_en.htm">Posting staff abroad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_en.htm">Posted drivers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_en.htm">Social security and health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_en.htm">Paying social security contributions</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_en.htm">Health and safety at work</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_en.htm">Equal treatment and qualifications<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_en.htm">Equal treatment of staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_en.htm">Reasonable accommodation</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_en.htm">Recognition of qualifications</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_en.htm">Product requirements<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_en.htm">Standards<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_en.htm">Standards in Europe</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_en.htm">Product compliance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_en.htm">Identifying product requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_en.htm">Conformity assessment</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_en.htm">Technical documentation and EU declaration of conformity</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_en.htm">Ecodesign requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_en.htm">Declaration of mutual recognition</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_en.htm">Labels and markings<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_en.htm">CE marking</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_en.htm">Energy label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_en.htm">WEEE label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_en.htm">Footwear Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_en.htm">Textile Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_en.htm">℮-mark</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_en.htm">EU Ecolabel</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_en.htm">Chemicals<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_en.htm">Registering chemicals (REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_en.htm">Classification, labelling and packaging of chemicals</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_en.htm">Recycling and waste management<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_en.htm">WEEE responsibilities</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_en.htm">Food labelling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_en.htm">Food labelling rules</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_en.htm">Nutrition declaration</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_en.htm">Labelling of food supplements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_en.htm">Food additives</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_en.htm">Health and nutrition claims</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_en.htm">Finance and funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_en.htm">Accounting<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_en.htm">Accounting for SMEs and micro-businesses</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_en.htm">Making and receiving payments<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_en.htm">Cross-border debt recovery</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_en.htm">Electronic and cash payments</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_en.htm">Late payment</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_en.htm">eInvoicing</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_en.htm">Getting funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/en">Access to EU Finance</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_en.htm">EU funding programmes</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_en.htm">Dealing with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_en.htm">Consumer contracts and guarantees<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_en.htm">Consumer guarantees</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_en.htm">Defective products</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_en.htm">Contracts with consumers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_en.htm">Solving disputes with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_en.htm">Alternative/Online dispute resolution</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_en.htm">European Small Claims procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_en.htm">Data protection<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_en.htm">Data protection under GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_en.htm">Online privacy</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=en" target="_blank">Contact assistance services</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=en" target="_blank">Report an obstacle</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU assistance to Ukraine</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_en">Information for people fleeing the war in Ukraine</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_en#how-you-can-help">How you can help</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information for businesses</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_en.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Click to expand" title="Click to expand">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_en.htm">Business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Products subject to excise duties</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Products subject to excise duties</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">On this page</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> The following products are known as excise goods: </p> <ul> <li> Alcohol/alcoholic drinks </li> <li> Energy products and electricity </li> <li> Tobacco products </li> </ul> <p> Excise duties must be paid on them when they are produced or traded. The <strong>EU sets the minimum amount of excise duties payable </strong>for each of the products and <a class="abbr" title="In this case, the 27 EU member states" aria-label="In this case, the 27 EU member states">EU countries</a> may impose other taxes as well. </p> <p> Read more about the rules in each EU country. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Choose country</span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=AT&categories=L2" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BE&categories=L2" aria-label="Belgium"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgium</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BG&categories=L2" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HR&categories=L2" aria-label="Croatia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croatia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CY&categories=L2" aria-label="Cyprus"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cyprus</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CZ&categories=L2" aria-label="Czechia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Czechia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DK&categories=L2" aria-label="Denmark"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Denmark</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EE&categories=L2" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FI&categories=L2" aria-label="Finland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FR&categories=L2" aria-label="France"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>France</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DE&categories=L2" aria-label="Germany"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germany</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EL&categories=L2" aria-label="Greece"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Greece</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HU&categories=L2" aria-label="Hungary"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungary</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IE&categories=L2" aria-label="Ireland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Ireland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IT&categories=L2" aria-label="Italy"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italy</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LV&categories=L2" aria-label="Latvia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Latvia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LT&categories=L2" aria-label="Lithuania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lithuania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LU&categories=L2" aria-label="Luxembourg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxembourg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=MT&categories=L2" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=NL&categories=L2" aria-label="Netherlands"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Netherlands</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PL&categories=L2" aria-label="Poland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Poland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PT&categories=L2" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=RO&categories=L2" aria-label="Romania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SK&categories=L2" aria-label="Slovakia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovakia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SI&categories=L2" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=ES&categories=L2" aria-label="Spain"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spain</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SE&categories=L2" aria-label="Sweden"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Sweden</span></a></li> </ul> </div> </div>  <p> Find out more about how excise duties are applied to specific products by choosing from the options below. </p><a id="interactive-content-start" name="interactive-content-start"></a><h2> I want to find out more about </h2> <ul> <li> <a href="#alcohol">Alcohol/Alcoholic drinks</a> </li> <li> <a href="#energy">Energy products and electricity</a> </li> <li> <a href="#tobacco">Tobacco products</a> </li> </ul><a id="alcohol" name="alcohol"></a><h2> Alcohol/Alcoholic drinks </h2> <p> The following types of alcohol and alcoholic drinks are subject to excise duties: </p> <ul> <li> Beer or mixtures of beer with non-alcoholic drinks </li> <li> Wine </li> <li> Other fermented drinks such as cider </li> <li> Intermediate products such as sherry or port </li> <li> Ethyl alcohol/Spirits </li> </ul> <p> View the full list of excise duty rates applicable in the EU on <a data-linkid="6f90e35c-bd48-4c5c-9de3-1e316edd7cdd" data-master-href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_en" href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_en" title="alcohol/alcoholic drinks">alcohol/alcoholic drinks</a>. </p> <h3> Reduced rates and exemptions </h3> <p> Certain EU countries may choose to <strong>reduce the amount of duty payable</strong> or accept <strong>exemptions from paying duties</strong>: </p> <h4> Reduced rates </h4> <ul> <li> Small breweries that produce a maximum of 200 000 <span class="ILfuVd NA6bn"><span class="e24Kjd">hectolitre</span></span>s (hl) of beer per year, and distilleries that produce a maximum of 10 hl of pure alcohol per year, can benefit from <strong>up to 50%</strong> off the standard duties. </li> <li> Reduced rates of excise duty may apply to wine and fermented drinks of 8.5% alcohol by volume or less, beer of 2.8% alcohol by volume or less, intermediate products of 15% alcohol by volume or less and ethyl alcohol of 10% alcohol by volume or less. </li> </ul> <h4> Exemptions </h4> <p> Excise duty <strong>doesn't need to be paid</strong> on most homemade products that aren't produced for commercial purposes, <strong>except for spirits</strong>. </p> <p> Alcohol used to manufacture other products <strong>not intended for human consumption </strong>or made <strong>unfit for human consumption</strong> by adding one or more chemicals (denaturants) to it. </p><a id="energy" name="energy"></a><h2> Energy products and electricity </h2> <p> Energy products and electricity are subject to excise duties when used as: </p> <ul> <li> motor fuel </li> <li> fuel for heating </li> </ul> <h3> Energy products not covered by excise duty rules </h3> <p> When energy products are used as raw materials, for the purposes of chemical reduction or in electrolytic and metallurgical processes <strong>they aren't covered by these rules</strong>. </p> <p> In these cases, each EU country can <strong>decide if they want to charge tax</strong> on their use or not. </p> <p> The main products that EU countries can choose to tax are: </p> <ul> <li> mineral oils </li> <li> solid fuels: coal, coke, lignite </li> <li> natural gas </li> <li> electricity </li> <li> alcohols, if they are intended for use as heating fuel or motor fuel </li> <li> animal or vegetable oils, if they are intended for use as heating fuel or motor fuel </li> </ul> <p> View the full list of excise duty rates applicable in the EU on <a data-linkid="cacd46db-0ed1-410a-955f-1b47c1105734" data-master-href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en" href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en" title="energy products">energy products</a>.  </p> <h3> Higher rates, reduced rates and exemptions </h3> <p> EU counties may decide to choose a tax rate <strong>above the minimum EU thresholds, reduce the amount of duty payable</strong> or accept <strong>exemptions</strong> from paying duties. </p> <h4> Higher rates </h4> <p> EU counties can choose a higher tax rate for the following usages: </p> <ul> <li> Public transport </li> <li> Ambulances </li> <li> Commercial use of gas oil (HGVs) </li> <li> Differentiation according to quality and quantity of the energy product, (e.g. the sulphur content of the fuel) </li> </ul> <h4> Reduced rates </h4> <p> EU countries <strong>may grant tax reductions</strong> or <strong>tax exemptions</strong> for the following usages: </p> <ul> <li> 'Green' electricity </li> <li> Electricity from highly efficient combined heat and power generation </li> <li> Energy products used in combined heat and power production </li> <li> Navigation in inland waterways </li> <li> Electricity, natural gas, coal and solid fuels consumed by households </li> <li> Energy intensive business (certain rules need to be respected) </li> <li> Biofuels (certain rules need to be respected) </li> </ul> <h4> Tax exemptions </h4> <p> Tax exemptions <strong>must be granted</strong> for the following: </p> <ul> <li> Energy products and electricity <strong>used to produce electricity</strong> (these products may be taxed for environmental reasons) </li> <li> Energy products <strong>used as fuel for air navigation</strong>, except when used for private recreational flying </li> <li> Energy products <strong>used as fuel for navigation within EU waters</strong>, except when used for private recreational use </li> </ul><a id="tobacco" name="tobacco"></a><h2> Tobacco products </h2> <p> The following types of tobacco products are subject to excise duties: </p> <ul> <li> Cigarettes </li> <li> Cigars </li> <li> Cigarillos </li> <li> Smoking tobacco (such as fine cut rolling tobacco) </li> </ul> <p> View the full list of excise duty rates applicable in the EU on <a data-linkid="12a049e1-7660-4e5a-ba7e-d722f5c31141" data-master-href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_en" href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_en" title="tobacco products">tobacco products</a>. </p><a id="interactive-content-end" name="interactive-content-end"></a></div> <div class="article-related eu-legislation"> <h2>EU legislation</h2> <ul> <li><a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2011:137:0001:0397:en:PDF" data-linkid="4c6f69a2-4aee-4d44-92f6-520d9863755e" title="Product codes & descriptions (EU combined nomenclature)">Product codes & descriptions (EU combined <span class="label-end"><span>nomenclature)</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1562161417450&uri=CELEX:31992L0083" data-linkid="ae7de71a-42c3-4ea4-9b75-f464b2baff10" title="EU Directive on the harmonization of the structures of excise duties on alcohol and alcoholic beverages">EU Directive on the harmonization of the structures of excise duties on alcohol and alcoholic <span class="label-end"><span>beverages</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1562162476408&uri=CELEX:32003L0096" data-linkid="7feb7518-1fd7-4fc8-bcff-1354ff6c87a0" title="EU Directive on the taxation of energy products and electricity">EU Directive on the taxation of energy products and <span class="label-end"><span>electricity</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1562154551003&uri=CELEX:32014L0040" data-linkid="d235abd1-5fbf-486f-864e-474c69f590e4" title="EU Directive on the manufacture, presentation and sale of tobacco and related products">EU Directive on the manufacture, presentation and sale of tobacco and related <span class="label-end"><span>products</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use 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