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France: Reduced rates for excise duties on alcohol and alcoholic beverages for small independent producers

Since January 1, 2022, Directive 92/83/EEC amended by Directive (EU) 2020/1151 of July 29, 2020 allows EU Member States to apply reduced rates to different categories of alcohols and alcoholic beverages produced in small volumes by small independent producers. For the application of these reduced rates, small independent producers must obtain a certificate, provided on request by the Member State where they are established. This system is supplemented by a self-certification system.

What are the terms of this certification in France?

EU Regulation (EU) 2021/2266 of December,17, 2021 establishes a process for the certification and self-certification of small independent producers of alcoholic beverages to applicate the excise duties necessary.

Note that until now France has always applied a reduced excise rate for beers produced by small independent breweries only.

Certification of small independent producers of alcohol and alcoholic beverages:

According to the circular of January 4, 2022 (NOR: CCPD2200130C), any producer of alcohol or alcoholic beverage who cumulatively meets the criteria set out in the article L313-22 of Goods and Services Tax Code (“CIBS”) may file a request for a certificate from the Competent customs office.

Once the request has been processed, customs administration issues the certificate within four months. The latter is valid for one year and may relate to one or more taxable products falling under different tax categories.

Self-certification of small independent producers of alcohol and alcoholic beverages:

Any small independent producer has the possibility of self-certifying their level of annual production and that they meet the conditions provided for in article L 313-21 of the CIBS.

In both cases, certain specific mentions will have to be made on the documents accompanying the movement of products subject to excise duty. For products circulating under excise suspension, on the electronic administrative document (DAE) or for products circulating on duty paid, will be with the simplified accompanying document (DSA/DSAC).

Eurotax gives you the latest information on alcohol excise duties in France and Europe, and offers you its alcohol excise duty management service.

More information on the dedicated page or contact us for any request.

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