Proposal for a Directive amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

Author (Corporate)
Series Title
Series Details (2018) 334 final
Publication Date 25/05/2018
Content Type


The European Commission published on 25 May 2018 a proposal amending Directive 92/83/EEC to improve the regulatory framework on the structures of excise duty applied to alcohol and alcoholic beverages.

Further information:

Existing Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages were agreed in 1992. They set out common definitions of alcoholic products that are subject to the duty and ensure that all Member States treat the same products in the same way. They also specify the method to calculate duty on alcoholic products and the criteria for products to benefit from reduced rates or exemptions.

Some problems were identified and inefficiencies highlighted causing potential distortion of the internal market. Since the adoption of the Directive, the first and only evaluation was commenced in 2014. It was thus identified by the Commission for an assessment under the REFIT initiative. The recommendations and findings of the evaluation were taken into account in the Commission’s report submitted in October 2016. Two months later, the Council of the European Union supported the call to review the Directive and adopted conclusions on this subject.

This proposal was put forward alongside another proposal amending Directive 2008/118/EC regarding the general arrangements for goods subject to excise duty.

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Related Link(s)
European Commission: Press Release, 25.05.18: Commission tables update of rules governing alcohol excise duties
EUR-Lex: SWD(2018)258: Executive summary of the impact assessment
EUR-Lex: SWD(2018)259: Impact assessment

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