Excise product codes and descriptions of alcohol products subject to excise duty, as defined in Annex II of Commission Delegated Regulation (EU) 2022/1636.
Code | Description |
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B000 | Beer, as defined in Article 2 of Directive 92/83/EEC. |
Code | Description |
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W200 | Still wine and still fermented beverages other than wine and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC. |
W300 | Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Articles 8(2) and 12(2) of Directive 92/83/EEC. |
Code | Description |
---|---|
I000 | Intermediate products, as defined in Article 17 of Directive 92/83/EEC. |
Code | Description |
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S200 | Spirituous beverages, as defined in Article 20, first, second and third indent of Directive 92/83/EEC. |
Code | Description |
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Ethyl alcohol (industrial alcohol, etc.) | |
S300 | Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within Combined Nomenclature (CN) codes 2207 and 2208, other than spirituous beverages (S200). |
S400 | Partially denatured alcohol, as defined in Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or 27(1)(b) of that Directive, other than spirituous beverages (S200). |
S500 | Products containing ethyl alcohol as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208. |
S600 | Completely denatured alcohol, as defined in Article 20 of Directive 92/83/EEC, being alcohol which has been denatured and which fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) of that Directive. |