(01 February 2021) – The European Commission has launched a public consultation on the taxation of cross-border alcohol and tobacco purchases in the EU.
Under current rules, excise duty on alcohol and tobacco bought by a private individual for their own use and transported to another EU country is only paid in the country where the goods were bought. This is the case even if they bring these goods into another Member State.
For both alcohol and tobacco products, the “misuse” of cross-border shopping rules for private individuals is a source of concern for several EU countries, according to the Commission, due to lost revenues and the negative impact on the effectiveness of national public health policies.
The public consultation aims to ensure that all relevant stakeholders have an opportunity to express their views on the current rules and how they might work in the future. It remains open until 23 April 2021.