Taxation of alcoholic beverages: intermediate products

Publié le : mercredi 16 novembre 2016 |
Mots clés : FC4B
Taxation of alcoholic beverages: intermediate products
Casa Martelletti - Vermouth classico | © Vinche Chung | Flickr
Intermediate products are alcoholic beverages with ABVs of between 1.2% and 22% (not including beer and wine).

Version française

Under Article 401-I-a of the French General Tax Code (CGI), intermediate products are those covered by CN codes 2204, 2205 and 2206 of the Common Customs Tariff with ABVs of between 1.2% and 22% and which are not beer, wine or the products listed in Article 438 of the CGI.
 

Intermediate products under tariff heading 2204

It concerns fortified wine (e.g.: liqueur wine).

Natural sweet wine, as defined in Articles 416, 417 and 417 bis of the CGI, is distinguished from this wine.

The following is considered to be natural sweet wine within the meaning of Article 402 bis of the CGI :

  • Natural sweet wine with appellation d’origine controlee (registered designation of origin)


Within the meaning of Article 402 bis of the CGI, the following are treated as natural sweet wine :

  • High-quality liqueur wine from specific regions of the European Union that are produced using traditional and customary methods and that, subject to an inspection process providing guarantees that are the same as those required for natural sweet wine in respect of production and marketing conditions, have certain features
  • Fortified grape must

 

Intermediate products under tariff heading 2205

  • Vermouth (aromatized wine)
  • Other wine from fresh grapes flavoured with plants or aromatic substances, with the addition of distilled alcohol.

 

Intermediate products under tariff heading 2206

 

  • Mixtures of fermented beverages with the addition of distilled alcohol

Mixtures of fermented beverages and non-fermented beverages, not elsewhere specified or included, with the addition of distilled alcohol.
NB: By a contrary reading of Article 438-2°-b and c of the CGI, the products listed below are not considered as intermediate products for tax purposes but as “other fermented beverages".

  • Products covered by CN codes 2204, 2205 and 2206 of the Common Customs Tariff whose ABV is less than 5.5% for non-sparkling beverages and 8.5% for sparkling beverages, even with the addition of distilled alcohol.

 

  • Products covered by CN codes 2204, 2205 and 2206 of the Common Customs Tariff whose ABV is less than 15% and for which the alcohol content is derived entirely from fermentation.

NB: If it is noted that a beverage does not comply with EU regulations or domestic legislation on the denomination or description of products (including statutes on registered designation of origin) for which it is claiming the benefit, it may not, as a result and for this reason alone, come under heading 2208.

 

 

 

Auteur : F/3 - Contributions indirectes

SOMMAIRE

Accéder au formulaire de demande de rappel