Taxation and excise duties - French Customs is tasked with managing excise duties as well as transport taxation.

The electronic administrative document (e-AD) - The e-AD enables movements of excise goods under suspension of excise duty to be followed and monitored.

Distance sales of alcoholic beverages from EU to France - Steps to be followed by professionnals in other EU Member States wishing to sell alcoholic beverages to individuals located in France.

Obtaining authorised warehouse-keeper status - You wish to operate as a professional in the spirits and alcoholic beverages business (vintner, wine merchant, etc.).

TGAP (General Tax on Polluting Activities) - Scope of application of the TGAP and applicable rates for 2018. Online filing and payment of the TGAP is mandatory.

Methods for collecting import VAT - Deferral of the payment of VAT is no longer contingent on the mandatory presentation of a guarantee.

Movement of energy products - Since 1 January 1993, all excise goods (energy products, tobacco and alcohol) have been subject to a specific regime.

Alcohol and alcoholic beverages: Definition and tax regime - The rates and structures of excise duties for alcohol and alcoholic beverages are set out in Community legislation. They are defined in the following Directives.

Taxation of alcoholic beverages: intermediate products - Intermediate products are alcoholic beverages with ABVs of between 1.2% and 22% (not including beer and wine).

Mineral oils: bonds and guarantees - As part of the Ministry for the Economy and Finance's policy of systematically easing the financial burden borne by international traders in terms of customs duties and taxes.