Excise duties are indirect taxes applied to certain consumer products considered sensitive or strategic, such as alcoholic beverages, tobacco products, and energy. These levies, codified in the General Tax Code and governed by European directives, serve several purposes: generating tax revenue, regulating the consumption of specific products, and ensuring fair competition among companies within the European Union.

The harmonization of rules at the European level ensures that excise duties are applied uniformly across Member States. This alignment facilitates intra-EU trade, reduces administrative burdens, and limits competitive distortions. Movements of excise goods are monitored through specific systems: in France, the GAMMA (or GAMMA2) procedure allows tracking and reporting of goods transported under duty suspension, while the European EMCS (Excise Movement and Control System) provides a secure electronic monitoring framework across the EU.

Excise duties are not limited to finished products; they also apply to intermediate goods and raw materials. These include spirits, wine, beer, mineral oils, coal, gas, and electricity.

Taxation may be calculated based on quantity, volume, or alcohol content, depending on the type of product. These duties are added to VAT and, unlike customs duties, apply to products circulating within the EU, not just extra-EU imports.

Payment of excise duties can be deferred under suspension arrangements: a producer or authorized warehouse keeper can store or ship goods without immediately paying the duty, which becomes due only when the product is released for consumption. For cross-border trade, the country where excise duties are payable depends on the place of final consumption, which may vary according to logistics flows and national rules.

For economic operators, mastering excise obligations is essential. Companies must, in particular, verify their partners’ excise numbers via the SEED system, request product tax classification through the SOPRANO portal, and use GAMMA or EMCS to report the movements of goods.