Increase in excise duties on wine, spirits and tobacco and abolition of environmental tax

Wouter Villette 9 December 2012

Further to the budget discussions of the Belgian government, for the year 2013, the Belgian government plans to implement the following measures :

  • Excise duties on ethyl alcohol, all alcoholic drinks (except for beer), and smoking tobacco will increase by approximately 12 %.

In terms of alcohol, the special excise duty increases as from 1 January 2013

  • For still wine and other fermented drinks (except for beer) from € 47,0998 to 57,75 per hectolitre;
  • For sparkling wines from € 161,1308 to € 180,5000 per hectolitre;
  • For ethyl alcohol from € 1.529,1312 to € 1.738,8958 per hectolitre absolute alcohol.

In terms of manufactured tobacco, the most important measures, as from 1 February 2013, are as follows:

  • Smoking tobacco: the specific excise duty increases from € 11 to € 12 per kg;
  • Cigarettes: the specific excise duty increases from € 9,3581 to € 15 per 1.000 pieces , but the ad valorem special excise duty decreases from 6,7 % to 4,47 % of the retail price.
  • ‘Eco taxes’  applicable on batteries, throw-away photo cameras or packaging for inks, glues or solvents will be abolished as from 1 January 2013.

We advise the companies concerned to check whether it would not be more cost-efficient to consider a release for consumption of taxable goods before (e.g. alcohol) or after year-end (e.g. batteries).