PL: Akcyza | DE: Verbrauchsteuer
Definition
Excise duty is an indirect (consumption) tax imposed on the production, import, and trading of specific categories of goods, known as excise goods. In the EU, the excise system is harmonised by EU directives, but rates are set at the national level (subject to EU minimum rates).
Main categories of excise goods: alcoholic beverages (beer, wine, spirits), tobacco products (cigarettes, cigars, tobacco), energy products (petrol, diesel, gas, coal), and electricity. In Poland, excise duty is regulated by the Excise Duty Act of December 6, 2008.
Upon import of excise goods from third countries, excise duty is collected by the customs authority at the time of clearance, alongside customs duty and import VAT. The tax base depends on the type of product: it can be quantity-based (e.g., liters of alcohol, cigarettes) or value-based (percentage of retail price). Excise duty forms part of the import VAT tax base.
Main categories of excise goods: alcoholic beverages (beer, wine, spirits), tobacco products (cigarettes, cigars, tobacco), energy products (petrol, diesel, gas, coal), and electricity. In Poland, excise duty is regulated by the Excise Duty Act of December 6, 2008.
Upon import of excise goods from third countries, excise duty is collected by the customs authority at the time of clearance, alongside customs duty and import VAT. The tax base depends on the type of product: it can be quantity-based (e.g., liters of alcohol, cigarettes) or value-based (percentage of retail price). Excise duty forms part of the import VAT tax base.