EXCISE DUTY TABLES - Europa & Customs Union... · PL PLN 3,918 SI SIT 239,52 SK SKK 38,852 SE SEK 9,3086 UK GBP 0,68 BG BGN 1,9558 RO RON 3,5522 (Bulgaria and Romania have become

B-1049 Brussels - Belgium - Office: MO59 4/15. Telephone: direct line (+32-2)295.83.70, switchboard 299.11.11. Fax: (+32-2)295.56.58. Telex: COMEU B 21877. Telegraphic address: COMEUR Brussels. Internet: [email protected]

EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes

REF 1.023 July 2006

EXCISE DUTY TABLES Part II – Energy products and Electricity

In accordance with the Energy Directive (Council Directive 2003/96/EC)

INCLUDING Natural Gas, Coal and Electricity

Can be consulted on DG TAXUD new Web site:

http://ec.europa.eu/taxation_customs/index_en.htm#

(Shows the situation as at 1 July 2006) Revised in November 2006

http://ec.europa.eu/taxation_customs/index_en.htm

2

July 2006

INTRODUCTORY NOTE In collaboration with the Member States, the European Commission has established the “EXCISE DUTY TABLES” showing rates in force in the Member States of the European Union . As from 1 May 2004 this publication: * covers the 25 Member States of the EU and the two Accession Countries (Bulgaria and Romania); * has been devided into three different sections:

I Alcoholic Beverages II Energy products and Electricity III Manufactured Tobacco.

This publication aims to provide up-to-date information on Member States main excise duty rates as they apply to typical products. The information is supplied by the respective Member States. The Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply and endorsement by the Commission of those Member States' legal provisions. It is intended that Member States will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published twice a year. To this end, it is vital that all changes to duty structures or rates are advised by Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to Mrs Maria Makropoulou: e-mail [email protected] fax...................Int-32-2-295.56.58. telephone.........Int-32-2-295.83.70. This document together with general information about the Taxation and Customs Union can be found at:

http://ec.europa.eu/taxation_customs/index_en.htm# For further or more detailed information, please contact directly the Member States concerned (see list of contact persons at the end of this document).

mailto:[email protected]

http://ec.europa.eu/taxation_customs/index_en.htm

3

July 2006

IMPORTANT REMARK

Concerning transitional arrangements for the "New member States"

of the European Union

Council Directive 2003/96/EC – Energy taxation Directive The energy taxation Directive (2003/96/EC – "energy Directive") was adopted in 2003 and defines the fiscal structures and the levels of taxation to be imposed on energy products and electricity. It replaces, with effect from 1 January 2004, Council Directive 92/81/EEC (on the harmonisation of the structures of excise duties on mineral oils) and Council Directive 92/82/EEC (on the approximation of the rates of excise duties on mineral oils). The energy Directive is in compliance with Community commitments to integrate environmental concerns into the energy taxation area and will improve the functioning of the Internal Market. The 2003 Treaty of Accession1 provided for transitional arrangements and specific measures for two new Member States2. In addition, two additional Council Directives for specific arrangements were adopted on 29 April 2004 (Directive 2004/74/EC3 and Directive 2004/75/EC4). Directive 2004/74/EC amends the energy Directive as regards the possibility for the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to apply temporary exemptions or reductions in the levels of taxation. Directive 2004/75/EC amends the energy Directive as regards the possibility for Cyprus to apply temporary exemptions or reductions in the levels of taxation.

1 OJ L 236, 23.9.2003, p. 17. 2 Cyprus and Poland. 3 OJ L 157, 30.4.2004, p. 87. 4 OJ L 157, 30.4.2004, p. 100.

http://europa.eu.int/servlet/portail/RenderServlet?search=DocNumber&lg=en&nb_docs=25&domain=Legislation&coll=&in_force=NO&an_doc=2003&nu_doc=96&type_doc=Directive



4

July 2006

UPDATE SITUATION - EXCISE DUTY TABLES

++++++++++++++++++++++++++++++++++++++++++++++++ 1 July 2006 New start BE Gas Oil, Electricity CZ Natural Gas DK Gas Oil EL Petrol, Gas Oil, Kerosene, Coal & Coke, Electricity IT Gas Oil, Heavy Fuel Oil, LPG, Natural Gas, Coal & Coke, Electricity CY Petrol, Gas Oil, Kerosene MT Petrol, Gas Oil, Kerosene PT Petrol, Gas Oil SI Petrol, Gas Oil, Kerosene UK Petrol RO Petrol, Heavy Fuel Oil, Natural Gas, Electricity

5

July 2006 INDEX

INTRODUCTORY NOTE 2 IMPORTANT REMARQUE 3 UPDATE SITUATION 4 EUR exchange rate as of 3 OCTOBER 2005 6

ENERGY PRODUCTS AND ELECTRICITY 7

Petrol 8

Graph - Petrol 11

Gas Oil 12

Graphs –Gas Oil 16

Kerosene 19

Graph –Kerosene 21

Heavy fuel oil 22

Graphs – Heavy fuel oil 24

LPG 26

Graph – LPG 28

Natural Gas 29

Graphs – Natural Gas 31

Coal and Coke 33

Graphs – Coal and Coke 35

Electricity 37

Graphs – Electricity 39

National taxes 41

CONTACT POINTS 42

6

EUR Exchange Rates

Value of National Currency in EUR at 3 October 2005*

Member State National Currency Currency value CZ CZK 29,597 DK DKK 7,4628 EE EEK 15,6466 CY CYP 0,5731 LV LVL 0,6961 LT LTL 3,4528 HU HUF 250,65 MT MTL 0,4293 PL PLN 3,918 SI SIT 239,52 SK SKK 38,852 SE SEK 9,3086 UK GBP 0,68

BG BGN 1,9558 RO RON 3,5522

(Bulgaria and Romania have become accession countries.) *Rates published in the Official Journal of the European Union - C 244 of 4/10/2005).

7

July 2006

ENERGY PRODUCTS AND ELECTRICITY

▼IMPORTANT AND GENERAL REMARK▼ For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).

8

Petrol… Situation as at 1/7/2006 Petrol

Leaded Petrol Unleaded Petrol CN 2710 1131, CN 2710 1151,

CN 2710 1159 (Article 3 of Directive 94/74/EC)

CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149 (Article 3 of Directive 94/74/EC)

Minimum excise duty adopted by the Council on

27-10-2003 (Dir. 2003/96/EC)

421 EUR per 1000 litres. (Annex I of Directive 2003/96/EC)

359 EUR per 1000 litres (Annex I of Directive 2003/96/EC)

MS National E x c i s e d u t y VAT E x c i s e d u t y VAT Currency NatCurr EUR % NatCurr EUR %

BE EUR 551,8110 21,00 <98 oct 592,1877 21,00 >=98oct low s* 592,1877 21,00 >=98oct high s* 607,0613 21,00CZ CZK 13710,00 463,22 19,00 11840,00 400,04 19,00DK DKK 4434,00 594,18 25,00 3789,00 507,75 25,00DE EUR 721,00 16,00 >10mg/kg* 669,80 16,00 <=10mg/kg* 654,50 16,00EE EEK 6600,00 421,73 18,00 *4500,00 287,54 18,00EL EUR *360,00 19,00 <=96,5oct.I.O *313,00 19,00 >96,5oct.I.O *327,00 19,00 Unleaded

substitute petrol *342,00 19,00

ES EUR 428,79 16,00 <97oct.I.O 395,69 16,00 > =97 oct.I.O 426,92 16,00FR EUR 639,60 19,60 <95 oct. 589,20 19,60 19,60 Unleaded

substitute petrol 639,60 19,60

IE EUR 553,04 21,00 ordin unleaded 442,68 21,00 high-oct 547,79 21,00IT EUR 564,00 20,00 564,00 20,00CY CYP 242,30 422,79 15,00 *174,80 305,01 15,00LV LVL 281,00 403,68 18,00 *192,00 275,82 18,00LT LTL 1454,14 421,15 18,00 990,98 287,01 18,00*LU EUR 494,1533 15,00 442,0946 15,00

BE : S* (= …sulphur or aromatic level). DK: Leaded and unleaded petrol - equipment making it possible to recover the vapour. DE: *Sulphur content. EE: *See Council Directive 2004/74/EC. EL: *See Council Directive 2003/96/EC. IT: Law Decree as of 22/2/2005 CY: *See Council Directive 2004/75/EC. LV: Leaded petrol is not sold in retail sale in Latvia. LV: Unleaded petrol: reduced rates for petrol when ethanol (4,5 to 5,0% of volume) or ethanol’s derivative ETBE (separately or together with ethanol from 10,0% to 12,0% of volume)

has been added (LVL 182 – EUR 261,46). LV: *See Council Directive 2004/74/EC. LT: *See Council Directive 2004/74/EC. LU: Since June 1999 leaded petrol is no longer sold in Luxemburg, except for aircrafts.. LU: From 1.1.2006 unleaded fuel mixed with bioethanol has a reduced rate of : 429,1946 per 1000ltrs.

9

…Petrol Situation as at 1/7/2006 Petrol

Leaded Petrol Unleaded Petrol CN 2710 1131, CN 2710 1151,

CN 2710 1159 (Article 3 of Directive 94/74/EC)

CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149 (Article 3 of Directive 94/74/EC)


27-10-2003 (Dir. 2003/96/EEC)




HU HUF 111800,00 446,04 20 ,00 <=10 mg/kg* 103500,00 412,93 20 ,00 >10 mg/kg* 111800,00 446,04 20 ,00MT MTL *(224,60) 523,18 18,00 *203,60 474,26 18,00NL EUR 744,00 19,00 668,10 19,00AT EUR <=10* 489,00 20,00 <=10 mg/kg* 417,00 20,00 >10* 504,00 20,00 >10 mg/kg* 432,00 20,00PL PLN *1827,00 466,31 22,00 *1395 356,05 22,00PT EUR 620,00 21,00 557,95 21,00*SI SIT 101036,00 421,83 20,00 86199,00 359,88 20,00SK SKK 18000,00 463,30 19,00 15500,00 398,095 19,00*FI EUR (614,10)* (22,00) 587,60 22,00SE SEK 5690,00 611,26 25,00 Class1a 3410,00 366,33 25,00

Class1b 4990,00 536,06 25,00

Class2 5020,00 539,29 25,00UK GBP 562,00 826,47 17,50 ordin unleaded 501,90 738,09 17,50 ULSP 471,00 681,67 17,50 Sulphur free *471,00 681,67 17,50 Aviation

gasoline 281,00 406,68 17,50

BG BGN 670,00 342,57 20,00 530,00 270,99 20,00RO RON 1403,154 395,01 19,00 1162,599 327,29 19,00

HU: * Sulphur content (mg/kg). There is a procedure to reimburse the excise duty paid for the bioethanol in the ETBE up to 15% as part of unleaded petrol. MT: Leaded petrol is not sold any longer. A new product – LRP (Lead Replacement Petrol) has been available since 1-1-2003. MT: *See Council Directive 2004/74/EC. AT: *Sulphur content (mg/kg). PL: *See Council Directive 2004/74/EC. PL: Includes fuel tax *SI: Shows the situation as at 06 June 2006. FI: Includes CO2-tax and strategic stockpile fee. For other than low sulphur product, the rate is EUR 614,10. * Leaded petrol is no longer sold in Finland. SE: Includes CO2-tax. SE: *Petrol Class 1a is an alkylate based petrol for two-stroke engines. UK: ULSP = Ultra Low Sulphur petrol. Leaded petrol now only available by special licence.

10

Petrol...-Additional comments Situation as at 1/7/2006

▼IMPORTANT AND GENERAL REMARK▼ For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3). UK: VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2300 litres - VAT rate of 5%. UK: Higher octane unleaded petrol (super unleaded or lead replacement petrol) – separate rate abolished in 2001. Duty is now charged on this fuel at the rate appropriate to

unleaded petrol or ULSP (ultra low sulphur petrol) dependent upon the sulphur and aromatics content of the fuel. * Reduced rate of duty for sulphur-free petrol was due to be introduced with effect from 1/9/2004 but it was not implemented.

UK: Fuel substitutes: Biodiesel used as road fuel. – GBP 271 per 1000 litres (EUR 398,53 per 1000 litres) – effective rate as from 1/10/2003. Rates were increased in Budget 2005 but have not been implemented. As from 1/9/2004 other fuel substitutes are taxed as ultra low sulphur petrol when used as petrol and taxed as ultra low sulphur diesel when used as diesel. New duty rate on bioethanol (GBP 271 per 1000 litres (EUR 398,53)) came into effect on 1/1/2005.

IE Fuel substitutes: Full (qualified and conditional) relief for Bioethanol used in approved pilot projects – effective from 1/8/2005

11

Situation as at 1/7/2006

0

100

200

300

400

500

600

700

800

BE BE CZ DK DE EE EL EL ES FR FR IE IE IT CY LV LT LU HU MT NL AT PL PT SI SK FI SE UK BG RO

Member states

values in EUR at 3/10/2005 Unleaded Petrol

Minimum excise duty: 359 EUR per 1000 litres

Excise Duty Rate

12

Gas Oil… Situation as at 1/7/2006 Gas oil Propellant Industrial/Commercial use Heating – Business use Heating – Non business use CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949


27-10-2003 (Dir. 2003/96/EC)





MS National E x c i s e d u t y VAT E x c i s e d u t y VAT E x c i s e d u t y VAT E x c i s e d u t y VAT Currency NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR %

BE EUR >=50 mg/kg* 341,5826 21,00 >=50* 21,00 21,00 >=50* 18,4854 21,00 >=50* 18,4854 21,00 <50 mg/kg* 326,709 21,00 <50* 21,00 21,00 <50* 17,1022 21,00 <50* 17,1022 21,00CZ CZK 9950,00 336,18 19,00 9950,00 336,18 19,00 9950,00 336,18 19,00 9950,00 336,18 19,00DK DKK 3014,00 403,89 25,00 3014,00 403,89 25,00 2715,00 363,8 25,00 2715,00 363,8 25,00DE EUR >10 mg/kg* 485,70 16,00 255,60 16,00 53,17 16,00 61,35 16,00 <=10 mg/kg* 470,40 16,00 EE EEK *3840,00 245,42 18,00 690,00 44,09 18,00 690,00 44,09 18,00 690,00 44,09 18,00EL EUR *260,00 19,00 **260,00 19,00 260,00 19,00 260,00 19,00ES EUR *293,86 16,00 84,71 16,00 84,71 16,00 84,71 16,00FR EUR 416,90 19,60 56,60 19,60 56,60 19,60 56,60 19,60IE EUR *<=50mg/kg *368,05 21,00 47,36 13.50 47,36 13.50 47,36 13.50IT EUR **413,00 20,00 *123,96 20,00 403,21 20,00 403,21 20,00CY CYP *143,00 249,52 15,00 113,00 197,17 15,00 **113,00 **197,17 15,00 **113,00 **197,17 15,00LV LVL *164,00 235,60 18,00 14,00 20,11 18,00 14,00 20,11 18,00 14,00 20,11 18,00LT LTL *846,69 245,22 18,00 846,69 245,22 18,00 72,67 21,05 18,00 72,67 21,05 18,00LU EUR <=50mg/kg no longer sold 15,00 <50mg/kg *277,8548 15,00 21,00 15,00 **RDC **0 12,00 **RDC **0 12,00

BE/DE/IE/LU: *Sulphur content (mg/kg). BE: See page with Additional comments below. CZ: Gas oil heating: There is a procedure to reimburse paid excise duty when it has been proved that the gas oil has been used for heating purposes. EE: *Council Directive 2004/74/EC. DK: Includes CO2 tax. EL Gas oil heating – a winter period has been defined in Greece (from 15 October to 30 April) during which a reduced rate of duty is applied. The normal rate of duty is EUR 260. EL: *See Council Directive 2003/96/EC. EL: **Gas oil industrial use – a refund of duty (EUR 125 per 1000 litres) is given to industries that use gas oil in their production activities, after a fiscal control.

**Reduced rate of duty when used for agricultural purposes. ES: *See Council Directive 2003/96/EC. IT: * reduced rate for the purposes of article 8 Directive 2003/96/CE. ** 416,00 € as of 3/10/2006 CY: *See Council Directive 2004/75/EC.

* *The applicable rate of duty is EUR 197,17 (Nat. Curr 113,00), a reduced rate of duty may apply during winter. Gas oil when used for agricultural purposes is exempted from excise duty. LV: Gas oil propellant: Reduced rate for gas oil when biofuel (rapeseed oil) has been added – fuel with 5% to 30% biofuel = LVL 155 (EUR 222,67); fuel with minimum 30% biofuel = LVL 114 (EUR 163,77 and fuel that is completely made up from rape

seed oil = LVL 0 (Council Directive 2004/74/EC). LV: *Council Directive 2004/74/EC. LT: *See Council Directive 2004/74/EC. LU: **Gas oil heating – (RDC = Redevance de contrôle) - a monitoring charge of EUR 10 per 1000 litres (Article 9.2 of Directive 2003/96/EC) – see additional comments below. LU: Gas oil – agriculturale and horticulturale uses are exempted from taxes. LU: *See Council Directive 2003/96/EC. LU: From 1.1.2006 on gasoil mixed with biodiesel has a reduced rate of 271,8548 per 1000ltrs

13

…Gas Oil… Situation as at 1/7/2006

Gas oil

Propellant Industrial/Commercial use Heating – Business use Heating – Non business use CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949


27-10-2003 (Dir. 2003/96/EC)





MS National E x c i s e d u t y VAT E x c i s e d u t y VAT E x c i s e d u t y VAT E x c i s e d u t y VAT Currency NatCurr % NatCurr EUR % NatCurr EUR % NatCurr EUR %

HU

HUF <=10 mg/kg* >10 mg/kg*

85000,00 90000,00

339,12 359,07

20 ,00 20 ,00

85000,00 339,12 20 ,00 85000,00 339,12 20 ,00 85000,00 339,12 20 ,00

MT MTL *142,70 332,40 18,00 142,70 332,40 18,00 142,70 332,40 18,00 41,55 96,79 18,00 m61,00 142.09 18,00 g29,10 67,78

f0 0 0 NL

EUR <=10 mg/kg* > 10 mg/kg*

364,91 374,91

19,00 19,00

46,56 19,00 46,56 19,00 46,56 19,00

AT EUR *a) 297,00 20,00 *a) 297,00 20,00 98,00 20,00 98,00 20,00 *b) 325,00 20,00 *b) 325,00 20,00 PL PLN *11381 290,451 22,00 *11381 290,451 22,00 232,00 59,21 22,00 232,00 59,21 22,00 *11892 303,472 22,00 *11892 303,472 22,00 *12703 324,143 22,00 *12703 324,143 22,00

PT EUR 339,41 21,00 agricult. 77,51 12,00 91,44 12,00 91,44 12,00HU: *Sulphur content (mg/kg).

There is a procedure to reimburse the excise duty paid for biodiesel blended with gas oil up to 5 %. MT: (m)Maritime commercial activities (harbour cruises, tugging activities, bunkering operations, inland navigation between Malta and Gozo by vessels of a tonnage of less than 3,500 Tons,

dredging operations, conveyance of goods and passengers between shore and ocean going vessels and sea-farming activities and navigation for commercial purposes within Maltese Territorial Waters). MT: (g) Inland navigation between Malta and Gozo by vessels of a tonnage of 3,500 Tons or more. MT: (f) Fishing purposes as laid down by the Ministry of Agriculture and Fisheries., and when supplied to foreign based private pleasure seacraft for outbound voyages , and electric power generation. To exercise sufficient control and to avoid fraudulent practices when supplied to locally based private pleasure seacraft for outbound voyages excise duty/Vat is paid in full and partial refund is given when sufficient proof is

given that such seacraft have touched a foreign land. MT: Gas Oil supplied with partial or full duty exemption is fiscally marked in accordance with Council Directive 95/60/EC and Commission Decision 2001/574/EC. MT: *See Council Directive 2004/74/EC. NL: Gas oil heating - charges collected in addition to the excise duty: An energy charge of EUR 162,50 for gas oil “heating”. NL : *Sulphur content (mg/kg). AT *a) - with a minimum biofuel content of 44 l and sulphur content <=10 mg/kg, *b) – otherwise; refund of duty for gas oil used for agricultural purposes, refund of duty for gas oil used for the carriage of goods and passengers by rail and refund of duty for gas oil used in combined heat and power generation (difference between standard tax rate and reduced rate for marked gas oil) PL: Gas oil «propellant» +«ind./comm.»: Sulphur content [1) <=0,001% (=PLN 1138)], [2) >0,001%<=0,005% (=PLN 1189)], [3) >0,005%=PLN 1270]. PL: Propellant – includes fuel tax. PL: *See Council Directive 2004/74/EC. PT: Previously, heating gas oil did not exist in Portugal. On 1/1/2003 a new gas oil for heating purposes was introduced. PT: Since 1/1/2003 agricultural gas oil has it’s own tax rate.

14

…Gas Oil Situation as at 1/7/2006

Gas oil

Propellant Industrial/Commercial use Heating – Business use Heating – Non business use CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949

CN 2710 1941 to 2710 1949


27-10-2003 (Dir. 2003/96/EC)





MS National E x c i s e d u t y VAT E x c i s e d u t y VAT E x c i s e d u t y VAT E x c i s e d u t y VAT Currency NatCurr % NatCurr EUR % NatCurr EUR % NatCurr EUR %

*SI SIT 72477,00 302,60 20,00 36238,50 151,30 20,00 12795,00 53,42 20,00 12795 53,42 20,00SK SKK 14500,00 373,21 19,00 6800,00 175,02 19,00 6800,00 175,02 19,00 6800,00 175,02 19,00FI EUR norm 345,90 22,00 70,60 22,00 70,60 22,00 70,60 22,00 low sulphur 319,40 22,00 SE SEK Class 1 3665,00 393,72 25,00 3362,00 361,17 25,00 3362,00 361,17 25,00 3362,00 361,17 25,00 Class 2 3909,00 419,93 25,00 Class 3 4232,00 454,63 25,00 UK GBP norm 532,70 782,35 17,50 ***64,40 94,70 17,50 64,40 94,70 17,50 64,40 94,70 17,50 *ULSD 471,00 692,65 17,50 **Sulph.free 471,00 692,65 17,50 BG BGN 430,00 219,86 20,00 430,00 219,86 20,00 430,00 219,86 20,00 430,00 219,86 20,00RO RON 923,2523 259,91 19,00 923,2523 259,91 19,00 923,2523 259,91 19,00 923,2523 259,91 19,00

SI: Gas oil heating – includes CO2-tax. *SI: Shows the situation as at 06 June 2006. The situation includes CO2-tax. SK: The Slovak legislation doesn't distinguish the tax rate for commercial use and non commercial use. SK: Gas oil ind./comm..: fiscal marked gas oil in accordance with Council Directive 95/60/EC and Commission Decision 2001/574/EC. FI: Includes CO2-tax and strategic stockpile fee. SE: Includes CO2-tax. SE: Environmental classes: *1 = Class 1; **2 = Class 2; ***Class 3. SE: Gas Oil used for industrial purposes is taxed at a reduced rate, see additional comments next page. SE: Gas oil used for other purposes than as a propellant by industry and in agricultural, horticultural and piscicultural works is taxed at a reduced rate: SEK 550,83 (EUR 59,17) per m3.

Diesel used as a propellant in tractors and self-propelled machinery in agricultural, horticultural and piscicultural works is taxed at a reduced rate: Class 1 SEK 1645(EUR 176,74). SE: The sulphur tax on peat, coal, petroleum coke and other solid or gaseous products is set at SEK 30 (EUR 3,22) per kg of sulphur in the fuel. The sulphur tax on liquid fuels – such as diesel oils,

heating gas oils and heavy fuel oils is SEK 27 (EUR 2,90) per m3 of oil for each tenth of a per cent by weight of the sulphur content. However, oil products with a sulphur content of a maximum of 0,05 per cent by weight is exempted from tax. Since all motor fuels have a sulphur content below 0,05 per cent the sulphur tax on motor fuels is zero. When measures are taken to reduce emissions the tax can be repaid by SEK 30 (EUR 3,22) per kg of reduced emission.

UK: *ULSD (Ultra Low Sulphur Diesel). UK: **Sulphur free diesel. Reduced rate has not been implemented. UK: ***New rate from 5 December 2005. If industrial /commercial use relates to tied oils, the rate should be NIL; if as motor / engine fuel for off-road use, then GPB 64,40 (EUR 94,70). UK: VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2300 litres – VAT rate of 5%.

15

Gas Oil...-Additional comments Situation as at 1/7/2006 ▼IMPORTANT AND GENERAL REMARK▼ For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3). BE: Gas oil industrial/commercial use :

An energy-intensive business with an environmental objectives agreement or arrangement: excise duty EUR 0 (all gas oils). A business with an environmental objectives agreement or arrangement: excise duty EUR 10,5 (all gas oils). BE: Gas oil heating – business use : An energy-intensive business with an environmental objectives agreement or arrangement: excise duty EUR 0 (all gas oils). A business with an environmental objectives agreement or arrangement: excise duty EUR 9,2427 (>= 50 mg/kg) or 8,5511 (< 50 mg/kg). LU: Monitoring charge (RDC): Member States which on 1 January 2003 were authorised to apply a monitoring charge for heating gas oil, may continue to apply a reduced of EUR 10 per 1000 litres

for that product (Article 9.2 of Directive 2003/96/EC). DE: Gas oil used in combined heat and power plants with an annual or monthly utilisation exceeding 70 % as well as gas oil used in combined cycle gas turbine power plants with an electrical efficiency

degree not less than 57,5%: EUR 0. Gas oil used in combined heat and power plants with an annual or monthly utilisation exceeding 60 %: EUR 40,90. DK: Denmark has three categories of gas oil used as propellant: “normal”, “light” and “low sulphur”. The “low sulphur” gas oil is a new quality with max.

50 ppm sulphur. The total tax consists of a mineral oils tax and a CO2-tax. The low sulphur type has been used in the calculations regarding the heating cases. FR/IT: National measures concerning diesel (Gas Oil “propellant”) used by commercial vehicles exist in FR and IT. IE: Substitute fuels are taxed at the low-sulphur diesel rate and includes biofuels, waste vegetable oil, etc. IE Fuel substitutes: Full (qualified and conditional) relief for Biodiesel used in approved pilot projects – effective from 1/8/2005.

16


0

100

200

300

400

500

600

700

800

900

BE CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT SI SK FI SE UK BG RO

Member states

Values in EUR at 3/10/2005

Excise Duty Rate

Gas Oil(propellant)


17


0

50

100

150

200

250

300

350

400

450


Member states

values in EUR at 3/10/2005

Excise Duty Rate

Gas Oil(heating "business use")


18


0

50

100

150

200

250

300

350

400

450


Member states


Excise Duty Rate

Gas Oil(heating " non -business use")


19

Kerosene… Situation as at 1/7/2006

Kerosene

Propellant use Industrial/Commercial use Heating business use Heating non-business use

CN 2710 1921, CN 2710 1925 (Article of Directive 2003 /EEC)

CN 2710 1921, CN 2710 1925 CN 2710 1921, CN 2710 1925 CN 2710 1921, CN 2710 1925

Minimum excise duty adopted by

the Council on 27-10-2003

(Dir. 2003/96/EC)

302 EUR per 1000 litres. (Annex I of Directive 2003/96/EEC)




MS

Nat

Excise duty

VAT

Excise duty

VAT

Excise duty

VAT

Excise duty

VAT

Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR 580,4427 21,00 21,00 21,00 17,9475 21,00 17,9475 21,00 CZ CZK 9950,00 336,18 19,00 9950,00 336,18 19,00 9950,00 336,18 19,00 9950,00 336,18 19,00 DK DKK 3014,00 403,89 25,00 3014,00 403,89 25,00 2089,00 279,94 25,00 2089,00 279,94 25,00 DE EUR 654,50 16,00 654,50 16,00 654,50 16,00 654,50 16,00 EE EEK 4730,00 302,24 18,00 4730,00 302,24 18,00 4730,00 302,24 18,00 4730,00 302,24 18,00 EL EUR 260,00 19,00 260,00 19,00 260,00 19,00 260,00 19,00 ES EUR 315,79 16,00 315,79 16,00 78,71 16,00 78,71 16,00 FR EUR 416,90 19,60 25,40 19,60 56,60 19,60 56,60 19,60 IE EUR 368,05 21,00 * 13.50 16.00 13.50 16.00 13.50 IT EUR 337,49 20,00 101,25 20,00 337,49 20,00 337,49 20,00 CY CYP *143,00 249,52 v15,00 113,00 197,17 vv15,00 **113,00 **197,17 15,00 ** ** 15,00 LV LVL *164,00 235,60 18,00 14,00 20,11 18,00 14,00 20,11 18,00 14,00 20,11 18,00 LT LTL *846,69 245,22 18,00 846,69 245,22 18,00 846,69 245,22 18,00 846,69 245,22 18,00 LU EUR 302,00 15,00 21,00 15,00 RDC* 15,00 RDC* 15,00

BE: Kerosene industrial/commercial use: an energy-intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). A business with an environmental objectives agreement or arrangement (excise duty EUR 10,5). BE: Kerosene heating business use: an energy-intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). A business with an environmental objectives agreement or arrangement (excise duty EUR 8,9738). CZ: Kerosene heating: There is a procedure to reimburse paid excise duty when it has been proved that the kerosene has been used for heating purposes. DK: Includes CO2-tax. EL: Kerosene heating: A winter period has been defined in Greece (from 15 October to 30 April) during which a reduced rate of duty is applied. The normal rate of duty is EUR 260. CY: (v)Kerosene supplied to airplanes for international transport of goods and passengers is charged with a zero-rate of VAT.

(v v)Kerosene supplied for industrial purposes to industries situated in a free trade zone is charged with a zero-rate of VAT. CY: *See Council Directive 2004/75/EC.

** The applicable rate of duty is EUR 197,17 (Nat. Curr. 113,00), a reduced rate of duty may apply during winter. Kerosene when used for agricultural purposes is exempted from excise duty. * IE: Not used as a motor fuel, other than air navigation. LV: *See Council Directive 2004/74/EC. LT: *See Council Directive 2004/74/EC. LU: *Kerosene heating – RDC (Redevance de contrôle) – a monitoring charge of EUR 10 per 1000 litres (Article 9.2 of Directive 2003/96/EC) – see additional comments/section “gas oil” above. (Not used in Luxemburg.)

20

…Kerosene Situation as at 1/7/2006 Kerosene

Propellant use Industrial/Commercial use Heating business use Heating non-business use

CN 2710 1921, CN 2710 1925 (Article of Directive 2003 /EEC)

CN 2710 1921, CN 2710 1925 CN 2710 1921, CN 2710 1925 CN 2710 1921, CN 2710 1925

Minimum excise duty adopted by

the Council on 27-10-2003

(Dir. 2003/96/EC)





MS

Nat

Excise duty

VAT

Excise duty

VAT

Excise duty

VAT

Excise duty

VAT

Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % HU HUF 111800,00 446,04 20 ,00 111800,00 446,04 20 ,00 111800,00 446,04 20 ,00 111800,00 446,04 20 ,00 MT MTL *142,70 332,40 18,00 142,70 332,40 18,00 142,70 332,40 18,00 142,70 332,40 18,00 a31.00 72.21

p0 0 18,00

NL EUR > 10 mg/kg* 374,91 19,00 46,56 19,00 46,56 19,00 46,56 19,00 AT EUR 325,00 20,00 325,00 20,00 325,00 20,00 325,00 20,00 PL PLN 1822,00 465,03 22,00 1822,00 465,03 22,00 232,00 59,21 22,00 232,00 59,21 22,00 PT EUR 308,04 21,00 308,04 21,00 110,64 12,00 110,64 12,00 SI SIT 72477,00 302,60 20,00 36238,50 151,30 20,00 12200,00 50,93 20,00 12200,00 50,93 20,00 SK SKK 14500,00 373,21 19,00 - - 19,00 - - 19,00 - - 19,00 FI EUR 319,40 22,00 59,60 22,00 59,60 22,00 59,60 22,00 SE SEK Class 1 3665,00 393,72 25,00 3362,00 361,17 25,00 3362,00 361,17 25,00 3362,00 361,17 25,00 Class 2 3909,00 419,93 25,00 Class 3 4232,00 454,63 25,00 UK GBP 532,70 783,38 17,50 *64,40 94,70 17,50 0 0 17,50 0 0 17,50 BG BGN 430,00 219,96 20,00 430,00 219,96 20,00 430,00 219,96 20,00 430,00 219,96 20,00 RO RON 1335,3075 375,91 19,00 1335,307 375,91 19,00 1335,3075 375,91 19,00 1335,3075 375,91 19,00

MT: (a)Air navigation between Malta and Gozo. (p)When supplied to private pleasure aircraft for use on outbound voyages.

MT: *See Council Directive 2004/74/EC. NL: * Sulphur content (mg/kg); Kerosene heating - charges collected in addition to the excise duty: an energy charge of EUR 161,16. For aviation (inland flights only) an excise duty is applicable of € 206,28. SI: Includes CO2-tax. FI: Includes CO2-tax and strategic stockpile fee. FI: Kerosene used for all air navigation purposes is exempted. SE: Includes CO2-tax. SE: Kerosene used for other purposes than as a propellant by industry and in agricultural, horticultural and piscicultural works is taxed at a reduced rate: SEK 550,83 (EUR 59,17) per m3.

Kersosene used as a propellant in tractors and self-propelled machinery in agricultural, horticultural and piscicultural works is taxed at a reduced rate: Class 1 SEK 1645(EUR 176,74). UK: VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2 300 litres - VAT rate of 5%. No duty is charged on marked kerosene used for heating. UK: *New rate from 5 December 2005. If industrial /commercial use relates to tied oils, the rate should be NIL; otherwise GPB 64,40 (EUR 94,70) for off-road motor fuel/engine use.

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Excise DutyRate

Kerosene "propellant"


22

Heavy fuel oil… Situation as at 1/7/2006

Heavy fuel oil

Heating business use Heating non-business use CN 2710 1961 to CN 2710 1969

CN 2710 1961 to CN 2710 1969


27-10-2003 (Dir. 2003/96/EEC)

15 EUR per 1000 kg (Annex I of Directive 2003/96/EC)



BE EUR 15,00 21,00 15,00 21,00CZ CZK 472,00 15,95 19,00 472,00 15,95 19,00DK DKK 2380,00 319,89 25,00 2380,00 319,89 25,00DE EUR 25,00 16,00 25,00 16,00EE EEK 235,00 15,02 18,00 235,00 15,02 18,00EL EUR 19,00 19,00 19,00 19,00ES EUR 14,43 16,00 *14,43 16,00FR EUR 18,50 19,60 18,50 19,60IE EUR 15.00 13.50 15.00 13.50IT EUR *63,75

**31,3920,00 *64,24 20,00

CY CYP 8,77 15,30 15,00 8,77 15,30 15,00LV LVL *10,00 14,37 18,00 *10,00 14,37 18,00LT LTL 52,00 15,06 18,00 52,00 15,06 18,00LU EUR 15,00 15,00 15,00 15,00

BE: The distinction between business and non-business use is made for all heavy fuel oils (and not only for heating). Heavy fuel oil business use

*: energy-intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). * business with an environmental objectives agreement or arrangement (excise duty EUR 7,5). DK: Includes CO2-tax. DE: Heavy fuel oil used in combined heat and power plants with an annual utilisation exceeding 70 % as well as heavy fuel oil used in combined cycle gas turbine power plants

with an electrical efficiency degree not less than 57,5%: EUR 0. ES: *See Council Directive 2003/96/EC. IT * With a sulphur content >1% ** With a sulphur content <1%. LV: Heavy fuel oil used for district heating purposes is exempt from tax (the tax is reimbursed).

*See Council Directive 2004/74/EC.

23

…Heavy fuel oil Situation as at 1/7/2006 Heavy fuel oil

Heating business use Heating non-business use CN 2710 1961 to CN 2710 1969

CN 2710 1961 to CN 2710 1969


27-10-2003 (Dir. 2003/96/EEC)




HU HUF *3900 15,56 20 ,00 *3900 15,56 20 ,00 **40000 159,59 20 ,00 **40000 159,59 20 ,00 102000 406,94 20 ,00 102000 406,94 20 ,00MT MTL *6,00 13,97 18,00 *6,00 13,97 18,00 e0 0 18,00

NL EUR 32,51 19,00 32,51 19,00AT EUR 60,00 20,00 60,00 20,00PL PLN *60,00 15,31 22,00 *60,00 15,31 22,00PT EUR 15,30 12,00 15,30 12,00SI SIT 13200,00 55,11 20,00 13200,00 55,11 20,00SK SKK 800,00 20,60 19,00 800,00 20,60 19,00FI EUR 59,60 22,00 59,60 22,00SE SEK 3539,00 380,18 25,00 3539,00 380,18 25,00UK GBP /1000 l. 60,40 88,82 17,50 /1000 litres 60,40 88,82 5,00 BG BGN 25,00 12,78 20,00 25,00 12,78 20,00RO RON 33,7459 9,50 19,00 33,7459 9,50 19,00

HU: *Oil under CN code 2710 19 61 - with a sulphur content <=1 % and a viscosity above 4,5mm2 at 40° C - and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250° C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350° C does not exceed 80% and the density is above 860 kg/ m3 at 15° C (in other cases the amount of duty is HUF 102000,00).

HU: ∗∗Oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 – with a sulphur content >1% and a viscosity above 4,5mm2 at 40° C and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250° C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350° C does not exceed 80% and the density is above 860 kg/ m3 at 15° C (in other cases the amount of duty is HUF 102000,00).

MT: *See Council Directive 2004/74/EC. MT: (e)When used for electric power generation. PL: *See Council Directive 2004/74/EC. SI: Includes CO2-tax. SK: The Slovak legislation doesn't distinguish the tax rate for commercial use and non commercial use. FI: Includes CO2-tax and strategic stockpile fee. SE: Includes CO2-tax. SE: Heavy fuel oil used for other purposes than as propellant by industry and in agricultural, horticultural and piscicultural works is taxed at a reduced rate: SEK 550,83 (EUR 59,17) per m3. UK: Excise duty rate change from 5 December 2005. VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2 300 litres - VAT rate of 5%.

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BE CZ DK DE EE EL ES FR IE IT IT CY LV LT LU HU HU HU MT NL AT PL PT SI SK FI SE UK BG RO

Member states


Excise Duty Rate

Heavy fuel oil (heating "business use")

Minimum excise duty: 15 EUR per 1000 kg

25


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BE CZ DK DE EE EL ES FR IE IT CY LV LT LU HU HU HU MT NL AT PL PT SI SK FI SE UK BG RO

Member states


Excise Duty Rate

Heavy fuel oil (heating "non-business use")


26

Liquid Petroleum Gas (LPG)… Situation as at 1/7/2006

Liquid Petroleum Gas

Propellant use Industrial/Commercial use Heating business use Heating non-business use CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00

CN 2711 12 11 to CN 2711 19 00

CN 2711 12 11 to CN 2711 19 00

CN 2711 12 11 to CN 2711 19 00


27-10-2003

(Dir. 2003/96/EEC)

125 EUR per 1000 kg. (Annex I of Directive 2003/96/EC)




MS

Nat

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR 0 21,00 41,00 21,00 butane 17,1047 21,00 butane 17,1047 21,00 propane 17,3525 propane 17,3525 CZ CZK 3933,00 132,89 19,00 1290,00 43,59 19,00 0 0 19,00 0 0 19,00 DK DKK 3480,00 466,34 25,00 3480,00 466,34 25,00 2649,00 354,98 25,00 2649,00 354,98 25,00 DE EUR 180,32 16,00 180,32 16,00 46,58 16,00 60,60 16,00 EE EEK *1570 100,34 18,00 1570 100,34 18,00 - - 18,00 - - 18,00 EL EUR 100,00 19,00 *0,29 19,00 13,00 19,00 13,00 19,00 ES EUR 125,00 16,00 57,47 16,00 0 16,00 0 16,00 FR EUR *107,60 19,60 46,80 19,60 0 19,60 0 19,60 IE EUR 125.01 21,00 19.66 13.50 19.66 13.50 19.66 13.50 IT EUR *284,77 20,00 91,67 20,00 18,99 20,00 185,52 20,00 CY CYP 73,05 127,46 5,00 *0 0 5,00 0 0 5,00 0 0 5,00 LV LVL 83,00 119,24 18,00 83,00 119,24 18,00 0 0 18,00 0 0 18,00 LT LTL 432,00 125,12 18,00 432,00 125,12 18,00 0 0 18,00 0 0 18,00 LU EUR *101,64 6,00 *37,1840 6,00 0 6,00 0 6,00 BE: LPG industrial/commercial use

*: an energy intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). * a business with an environmental objectives agreement or arrangement (excise duty EUR 20,5). BE: LPG heating business use:

* an energy intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0 (butane) or EUR 0 (propane). * a business with an environmental objectives agreement or arrangement (excise duty EUR 8,5523 (butane) or EUR 8,6762 (propane). DE: LPG used in combined heat and power plants with an annual or monthly utilisation exceeding 70 % as well as LPG used in combined cycle gas turbine power plants with an electrical efficiency degree not

less than 57,5 %: EUR 0. LPG used in combined heat and power plants with an annual or monthly utilisation exceeding 60 %: EUR 25,56. EE: *See Council Directive 2003/96/EC. EL: *See Council Directive 2003/96/EC. FR: *See Council Directive 2003/96/EC. IT: *227,77 € as of 3/10/2006 CY: *See Council Directive 2003/96/EC. CY: Industrial/commercial gas: gas used in cylinders benefits from a zero rate on VAT. LU: *See Council Directive 2003/96/EC.

27

…Liquid Petroleum Gas (LPG) Situation as at 1/7/2006

Liquid Petroleum Gas

Propellant use Industrial/Commercial use Heating business use Heating non-business use CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00

CN 2711 12 11 to CN 2711 19 00

CN 2711 12 11 to CN 2711 19 00

CN 2711 12 11 to CN 2711 19 00


27-10-2003

(Dir. 2003/96/EEC)





MS

Nat

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % HU HUF 47900,00 191,10 20 ,00 10500,00 41,89 20 ,00 0 0 15,00 0 0 15,00 MT MTL * * 18,00 15,00 34.93 18,00 15,00 34.93 18,00 15,00 34.93 18,00 NL EUR *96,21 19,00 192,40 19,00 192,40 19,00 192,40 19,00 AT EUR 261,00 20,00 261,00 20,00 43,00 20,00 43,00 20,00 PL PLN *800,00 204,19 22,00 *800,00 204,19 22,00 0 0 22,00 0 0 22,00 PT EUR *104,35 21,00 x- x 7,65 21,00 7,65 21,00

SI SIT 32200,00 134,44 20,00 16100,00 67,22 20,00 8700,00 36,32 20,00 8700,00 36,32 20,00 SK SKK 7800,00 200,76 19,00 7800,00 200,76 19,00 0,00 0 19,00 0 0 19,00 FI EUR *0 22,00 *0 22,00 0 22,00 0 22,00 SE SEK 1357,00 145,78 25,00 2904,00 311,97 25,00 2904,00 311,97 25,00 2904,00 311,97 25,00 UK GBP 90,00 132,35 17,50 0 0 17,50 0 0 17,50 0 0 5,00 BG BGN 340,00 173,83 20,00 340,00 173,83 20,00 340,00 173,83 20,00 340,00 173,83 20,00 RO RON 455,6052 128,26 19,00 455,6052 128,26 19,00 403,1747 113,50 19,00 403,1747 113,50 19,00 MT: *Not used as propellant at present. NL: If LPG is used as propellant, an excise duty has to be applied. If used for other purposes, no excise duty but an energy-tax. NL: The rate for LPG used for public transport and for waste-collection, drain suction and street-cleaning vehicles is reduced (EUR 49,43). NL: *See Council Directive 2003/96/EC. AT: LPG used for local public transport and for production of electricity is exempted. PL: *Includes fuel tax. PT: (x)In Portugal a distinction is only made between LPG propellant use and LPG non propellant use. PT: *See Council Directive 2003/96/EC. SI: Includes CO2-tax. SK: The Slovak legislation doesn't distinguish the tax rate for commercial use and non commercial use. FI: *See Council Directive 2003/96/EC. SE: LPG used for other purposes than as propellant by industry and in agricultural, horticultural and piscicultural works is taxed at a reduced rate: SEK 579,39, (EUR 62,24) per 1000 kg. UK: LPG is chargeable for duty only when used in road vehicles (9 pence per kilo – EUR 0,13). For off-road motor/engine use the rate is NIL.

For domestic heating and deliveries less than 2300 litres – VAT rate of 5%.

28


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Excise Duty Rate

L P G ("propellant")


29

Natural Gas… Situation as at 1/7/2006

Natural Gas

Propellant use Industrial/Commercial use Heating business use Heating non-business use CN 2711 1100, CN 2711 21 00

CN 2711 1100, CN 2711 21 00

CN 2711 1100, CN 2711 21 00

CN 2711 1100, CN 2711 21 00


27-10-2003

(Dir. 2003/96/EEC)

2,6 EUR per gigajoule. (Annex I of Directive 2003/96/EC)




MS

Nat

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR per MWh 0 21,00 per MWh 0 21,00 per MWh 0 21,00 per MWh 0 21,00 CZ CZK 63,21 *2,13 19,00 7,29 *0,25 19,00 *0 19,00 *0 19,00 DK DKK 70,21 9,41 25,00 70,21 9,41 25,00 51,73 6,93 25,00 51,73 6,93 25,00 DE EUR 3,86 16,00 3,86 16,00 1,12 16,00 1,53 16,00 EE EEK 18,00 18,00 - - 18,00 - - 18,00 EL EUR - 0 19,00 - 0 19,00 - 0 19,00 - 0 19,00 ES EUR 16,00 16,00 16,00 16,00 FR EUR *2,02 19,60 0,3305 19,60 0,3305 19,60 *0 19,60 IE EUR * 13.50 * 13.50 * 13.50 * 13.50 IT EUR 0,272 20,00 0,3133 20,00 0,3133 20,00 1,977 20,00 CY CYP 1,52 2,65 15,00 1,52 2,65 15,00 1,52 2,65 15,00 1,52 2,65 15,00 LV LVL *- - 18,00 *- - 18,00 *- - 18,00 *- - 18,00 LT LTL *0 0 18,00 *0 0 18,00 *0 0 18,00 *0 0 18,00 LU EUR *0 6,00 *0 6,00 *0 6,00 *0 6,00 BE: Natural gas (all categories): an excise duty of EUR 1,1589 per MWh is collected on natural gas used as propellant, for ind. and comm. purposes and for heating purposes if the total yearly quantity per end

user < 976,944 MWh. BE: Natural gas heating business use and industrial/commercial use

*: An energy intensive business with an environmental objectives agreement or arrangement(excise duty EUR 0 if the total yearly quantity per end user < 976,944 MWh). * A business with an environmental objectives agreement or arrangement (excise duty EUR 0,5795 if the total yearly quantity per end user < 976,944 MWh).

CZ: *See Council Directive 2004/74/EC. DE: Natural gas used in combined heat and power plants with an annual or monthly utilisation exceeding 70 % as well as natural gas used in combined cycle gas turbine power plants with an electrical

efficiency degree not less than 57,5 %: EUR 0. Natural gas used in combined heat and power plants with an annual or monthly utilisation exceeding 60 %: EUR 0,51 (EUR 1,84/MWh). The rates for natural gas in MWh are (1 MWh = 3,6 GJ): propellant and industrial/commercial use EUR 13,90; heating business use EUR 4,036; heating non-business use EUR 5,50.

EE: Exemption from excise tax since the share of natural gas in the total energy consumption was lower than 15% in 2000 (Article 15(1)(g) of Directive 2003/96/EC). EL: Exemption from excise tax since the share of natural gas in the total energy consumption was lower than 15% in 2000 (Article 15(1)(g) of Directive 2003/96/EC). FR: *See Council Directive 2003/96/EC. IE: Exemption from excise tax since the share of natural gas in the total energy consumption was lower than 15% in 2000 (Article 15(1)(g) of Directive 2003/96/EC). LV: *See Council Directive 2004/74/EC. LT: *See Council Directive 2004/74/EC. LU: *Article 18(1) of Council Directive 2003/96/EC.

30

…Natural Gas Situation as at 1/7/2006

Natural Gas

Propellant use Industrial/Commercial use Heating business use Heating non-business use CN 2711 1100, CN 2711 21 00

CN 2711 1100, CN 2711 21 00

CN 2711 1100, CN 2711 21 00

CN 2711 1100, CN 2711 21 00


27-10-2003

(Dir. 2003/96/EEC)





MS

Nat

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

E x c i s e d u t y

VAT

Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % HU HUF per nm3 24,50 0,098 20 ,00 per nm3 24,50 0,098 20 ,00 56,00 0,22 15,00 - - 15,00 MT MTL Per gigajoule *0 *0 18,00 Per gigajoule *0.36 *0.84 18,00 Per gigajoule *0.36 *0.84 18,00 *0.36 *0.84 18,00 NL EUR 0-5000m3/m3 *0,1507 19,00 Same scheme *0,1507 19,00 Same scheme *0,1507 19,00 Same scheme *0,1507 19,00 5000-170.000m3/m3 *0,1238 19,00 as the first *0,1238 19,00 as the first *0,1238 19,00 as the first *0,1238 19,00 170.000-1000.000 m3 / m3 *0,0340 19,00 column. *0,0340 19,00 column *0,0340 19,00 column *0,0340 19,00 1000.000-10.000.000 m3/ m3 *0,0116 19,00 *0,0116 19,00 *0,0116 19,00 *0,0116 19,00 >10.000.000 m3 /m3 *0,0108 19,00 *0,0077 19,00 *0,0077 19,00 *0,0108 19,00 AT EUR per nm3 *0,066 20,00 per nm3 *0,066 20,00 per nm3 *0,066 20,00 per nm3 *0,066 20,00 PL PLN *0 0 22,00 *0 0 22,00 *0 0 22,00 *0 0 22,00 PT EUR per gigajoule 2,66 5,00 - 5,00 - 5,00 - 5,00 SI SIT per nm3 *7,20 0,03006 20,00 per nm3 *6,45 0,0269 20,00 per nm3 *7,20 0,03006 20,00 per nm3 *7,20 0,03006 20,00 SK SKK *100,00 2,57 19,00 100,00 2,57 19,00 *0,00 0,00 19,00 *0,00 0,00 19,00 FI EUR *0,53 22,00 0,53 22,00 0,53 22,00 0,53 22,00 SE SEK 27,90 3,00 25,00 55,10 5,92 25,00 55,10 5,92 25,00 55,10 5,92 25,00 UK GBP 90,00 132,35 17,50 0 0 17,50 *0 0 17,50 *0 0 5,00 BG BGN - - 20,00 - - 20,00 - - 20,00 - - 20,00 RO RON 7,1044 2,00 19,00 - - 19,00 - 0,00 19,00 - 0,00 19,00

HU: *1 nm3 of natural gas =0,034 gigajoule. 1 nm3 corresponds to 1 m3of natural gas at 1 bar and 0° C. HU: Hungary applies only one rate (business rate) on natural gas for heating purposes. (Households use is exempted, and the states, regional and local government authorities are considered as business entities in respect of certain

activities. Furthermore, in order to avoid difficulties in implementing the energy taxation the business rate is also applied to the rest of the activities of the states, regional and local government authorities.) MT: *Product not used in Malta. NL: *See Council Directive 2003/96/EC. AT: *See Council Directive 2003/96/EC. PL: *See Council Directive 2004/74/EC. SI: Includes CO2-tax. SK: *See Council Directive 2004/74/EC. FI: Includes CO2-tax and strategic stockpile fee. FI: *See Council Directive 2003/96/EC. SE: The national tax rates are based on volume. Propellant use SEK 1116 (EUR 119,89) per 1 000 m3 and other purposes SEK 2204 (EUR 236,77) per 1 000 m3.

Natural gas used for other purposes than as propellant by industry and in agricultural, horticultural and piscicultural works is taxed at a reduced rate: SEK 412,65 (EUR 44,33) per 1000 m3. UK: Natural gases are chargeable only when for use in road vehicles (9 pence per kilo – EUR 0,13). For off-road motor/engine use the rate is NIL.

For domestic heating and deliveries less than 2300 litres - VAT rate of 5%. UK: *See Council Directive 2003/96/EC.

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Excise Duty Rate

Natural gas (heating "business use")

Minimum excise duty: 0,15 EUR per gigajoule

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Natural gas (heating " non -business use")


33

Coal and Coke…


Coal and Coke

Heating business use Heating non-business use CN 2701, 2702 and 2704

CN 2701, 2702 and 2704


27-10-2003 (Dir. 2003/96/EEC)

0,15 EUR per gigajoule (Annex I of Directive 2003/96/EC)



BE EUR 0,30 21,00 0,30 21,00CZ CZK *0 19,00 *0 19,00DK DKK 61,50 8,24 25,00 61,50 8,24 25,00DE EUR 0 16,00 0 16,00EE EEK 4,7 0,3 18,00 4,7 0,3 18,00EL EUR 0 19,00 0 19,00ES EUR 16,00 16,00FR EUR 0 19,60 0 19,60IE EUR 0.15 13.50 0.30 13.50IT EUR 0,15 20,00 0,30 20,00CY CYP 0,18 0,31 15,00 0,18 0,31 15,00LV LVL *- - 18,00 *- - 18,00LT LTL *0 0 18,00 *0 0 18,00LU EUR 0 12,00 0 12,00

CZ: *See Council Directive 2004/74/EC. IE Full relief allowed to an energy intensive business that holds a greenhouse-gas emissions permit. Half chargeable rate applies for a business that is NOT energy intensive but which holds a greenhouse-gas emissions permit. LV: *See Council Directive 2004/74/EC. LT: *See Council Directive 2004/74/EC. LU: Article 18(2) of Council Directive 2003/96/EC.

34

…Coal and Coke


Coal and Coke Heating business use Heating non-business use CN 2701, 2702 and 2704

CN 2701, 2702 and 2704


27-10-2003 (Dir. 2003/96/EEC)




HU HUF *- - 15,00 *- - 15,00MT MTL *0.06 0.14 18,00 *0.06 0.14 18,00NL EUR 0,465 19,00 0,465 19,00AT EUR 1,70* 20,00 1,70* 20,00PL PLN *0 0 22,00 *0 0 22,00PT EUR 0,15 21,00 - 21,00SI SIT * 317,00 1,32 20,00 * 317,00 1,32 20,00 ** 343,00 1,43 20,00 ** 343,00 1,43 20,00 *** 391,00 1,63 20,00 *** 391,00 1,63 20,00SK SKK *- - 19,00 *- - 19,00FI EUR 1,75 22,00 1,75 22,00SE SEK 91,44 9,82 25,00 91,44 9,82 25,00UK GBP 0 0 17,50 0 0 5,00 BG BGN - - 20,00 - - 20,00RO RON - - 19,00 - - 19,00

HU: *See Council Directive 2004/74/EC. MT: *Products not used in Malta. AT: The national tax rate ist based on weight: € 50 per 1.000 kg. SI: *[CN 2701]; **[CN 2702]; ***[CN 2704]. SI: Includes CO2-tax: [(CN 2701 SIT 6,9 (EUR 0,0288) per 1 kg)]; [(CN 2702 SIT 4,5 (EUR 0,0188) per 1 kg]; [(CN 2704 SIT 9,3(EUR 0,0388) per 1 kg]. FI: Includes CO2-tax and strategic stockpile fee. PL: *See Council Directive 2004/74/EC. PT: *The national tax rate is based on weight: € 4,07 per 1000 kg. SK: *See Council Directive 2004/74/EC. SE: The national tax rate is based on weight: SEK 2597 (EUR 278,99) per 1000 kg. Coal and coke used by industry and in agricultural, horticultural and piscicultural works are taxed at a reduced rate:

SEK 479,22 (EUR 51,48) per 1000 kg. UK: For domestic heating rate VAT is 5%; for non-domestic (business) use VAT is 17,5%.

35


0

2

4

6

8

10

12


Member states


Excise Duty Rate

Cole and Coke ( heating "business use" )


36


0

2

4

6

8

10

12


Member states


Excise Duty Rate

Cole and Coke (heating " non -business use")


37

Electricity…


Electricity

Business use Non-business use CN 2716

CN 2716


27-10-2003 (Dir. 2003/96/EEC)

0,5 EUR per MWh (Annex I of Directive 2003/96/EC)



BE EUR (1) *0 21,00 *1,9088 21,00CZ CZK *0 19,00 *0 19,00DK DKK 666,00 89,25 25,00 601,00 80,54 25,00DE EUR 12,30 16,00 - 20,50 16,00EE EEK - - 18,00 18,00EL EUR *0 19,00 *0 19,00ES EUR 16,00 16,00FR EUR *0 19,60 *0 19,60IE EUR * 13.50 * 13.50IT EUR 3,10 20,00 4,70 20,00CY CYP *0 0 15,00 *0 0 15,00LV LVL * - 18,00 * - 18,00LT LTL *0 0 18,00 *0 0 18,00LU EUR > 25000 Kwh 0,50 6,00 <25000 Kwh 1,00 6,00 ** > 25000 Kwh 0,10 6,00

BE: Electricity business use : a federal contribution of EUR 1,8987 per MWh is collected. BE: *See Council Directive 2003/96/EC. BE: (1) delivered to a final consumer connected to a transport or distributor network with a nominal tension of more than 1 kV: 0 EUR Delivered to a final consumer connected to a transport or distributor network with a nominal tension of 1 kV or less than 1 kV: 1,9088 EUR ° an energy-intensive business with an environmental objectives agreement or arrangement: 0 EUR ° a business with an environmental objectives agreement or arrangement: 0,9544 EUR CZ: *See Council Directive 2004/74/EC. EE: *See Council Directive 2004/74/EC. EL: *See Council Directive 2003/96/EC. FR: *See Council Directive 2003/96/EC. CY: *See Council Directive 2003/96/EC. IE: *See Council Directive 2003/96/EC, Art .18.9 LV: *See Council Directive 2004/74/EC. LT: *See Council Directive 2004/74/EC. LU: **metallurgical processes, electrolyse and chemical reduction

38

…Electricity


Electricity

Business use Non-business use CN 2716

CN 2716


27-10-2003 (Dir. 2003/96/EEC)




HU HUF 186,00 * 0,74 20 ,00 - - 20 ,00MT MTL MWh 0.15 *0.35 18,00 MWh 0.15 0.35 18,00NL EUR *0,0705 19,00 *0,0705 19,00 ** 0,0343 19,00 ** 0,0343 19,00 *** 0,0094 19,00 *** 0,0094 19,00 ****0,0005 19,00 ****0,0010 19,00AT EUR /kWh 0,015 20,00 /kWh 0,015 20,00PL PLN 20,00 5,10 22,00 20,00 5,10 22,00PT EUR - 5,00 - 5,00SI SIT 0 0 20,00 0 0 20,00SK SKK *- - 19,00 *- - 19,00FI EUR 4,53 22,00 7,43 22,00SE SEK 261,00 28,04 25,00 261,00 28,04 25,00UK GBP 0 0 17,50 0 0 5,00 BG BGN - - 20,00 - - 20,00RO RON 0,6749 0,19 19,00 1,3854 0,39 19,00

HU: *See Council Directive 2004/74/EC. NL: *0-10.000 kWh per kWh; **10.000-50.000 kWh per kWh; ***50.000-10.000.000 kWh per kWh; ****>10.000.000 kWh. SK: *See Council Directive 2004/74/EC. FI: Includes strategic stockpile fee. SE: In northern Sweden the tax rate is reduced to SEK 201 (EUR 21,59) per MWh. Electricity used by industry and in agricultural, horticultural and piscicultural works is taxed at a reduced

rate: SEK 5 (EUR 0,54) per MWh. UK: For domestic heating rate VAT is 5%; for non-domestic (business) use VAT is 17,5%.

39


0

10

20

30

40

50

60

70

80

90

100


Member states


Excise Duty Rate

Electricity ("business use")

Minimum excise duty: 0,5 EUR per MWh

40


0

10

20

30

40

50

60

70

80

90


Member states


Excise Duty Rate

Electricity (" non -business use")

Minimum excise duty: 1,0 EUR per MWh

41

National tax - Mineral Oil Situation as at 1/7/2006

Member State

Tax Description

Tax type NatCurr EUR Unit Belgium Parafiscal tax 1,8987 per MWh Federal contribution on electricity business use Germany Parafiscal tax 6,13 per 1000 kg Oil stockpile charge on petrol and aviation fuel (product group 1). 4,62 per 1000 kg Oil stockpile charge on gas oil, light heating oil, petroleum and kerosene (product group 2). 4,10 per 1000 kg Oil stockpile charge on heavy fuel oil (product group 3). Netherlands 5,30 per 1000 litres "COVA-levy" on petrol, diesel, gas oil, LPG and kerosene.

COVA-levy: (= A levy on petroleum products subject to excise duty on mineral oils which is based on the law: “Wet voorraadvorming aardolieproducten 2001”. The levy is payable by the same person responsible for the excise duty on mineral oils.)

Finland Parafiscal tax 6,80 per 1000 litres Strategic stockpile on petrol 2,80 per 1000 kg Strategic stockpile tax on heavy fuel oil 3,50 per 1000 litres Strategic stockpile tax on gasoil used as propellant and for heating purposes. 2,80 per 1000 litres Strategic stockpile tax on kerosene for heating purposes; used for industrial and commercial purposes. 3,50 per 1000 litres Strategic stockpile tax on kerosene for propellant. 0,02 per gigajoule Strategic stockpile tax on natural gas. 0,05 per gigajoule Strategic stockpile tax on cole and coke. 0,13 per MWh Strategic stockpile tax on electricity Sweden SEK Parafiscal tax (oils)

27,00 2,90

for each 0,1% by weight per 1000 litres.

Sulphur tax: A sulphur tax on all mineral oils, coal, petroleum coke, peat and natural gas. For mineral oils the tax rate is SEK 27 (EUR 2,90) for each 0,1 % by weight of sulphur content Liquid and gaseous fuels with a sulphur content of maximum 0,05 % by weight are exempted from tax.

30,00

3,22

per 1000 kg

Solid and gaseous fuels.

United Kingdom GBP Climate change levy (CCL)

0.0043 0.0063 Per kWh CCL on electricity to non domestic users

0.0015 0.0022 Per kWh CCL on natural gas to non domestic users 0.0117 0.0172 Per kg CCL on solid fuel (1) to non domestic users 0.0096 0.0141 Per kg CCL on LPG to non domestic users (1) Solid fuel = coal, lignite, and coke, and semi-coke, of coal and lignite

42

CONTACT POINTS FOR EXCISE DUTY TABLES ON ALCOHOL BEVERAGES, ENERGY PRODUCTS AND ELECTRICITY and MANUFACTURED

TOBACCO IN THE 25 MEMBER STATES AND THE 2 ACCESSION COUNTRIES

STATE

ADMINISTRATION

CONTACT

TELEPHONE No

FAX No

E-MAIL

BE Administration des douanes et accises Service Procédures accisiennes

Ms Katrien DECUBBER (Alcohol, Tobacco) Ms Kristien CARTUYVELS (Energy)

+32.2.576.31.35 +32.2.576.31.12

+32.2.576.17.62 +32.2.576.17.62

[email protected] [email protected]

CZ Ministry of Finance Excise Duty Legislation

Ms Marie HRDINOVÁ (Alcohol, Tobacco, Energy) Mr. Robert PELKA (Alcohol, Tobacco, Energy)

+ 420 2 5704 2575 + 420 2 5704 4294

+ 420 2 5704 3048 + 420 2 5704 3048


DK Ministry of Taxation Mr. Anders FUGLSIG LARSEN (Alcohol, Tobacco) Mr. Peter HELLER (Energy)

+45 33924841 +45 33924439

+45 33149105 +45 33149105


DE Bundesministerium der Finanzen Referat III A 1 / III A 2

Mr. Benjamin HESS (Alcohol, Tobacco) Ms Eliane MEHNER (Energy)

+49 228 682 40 41 +49 228 682 48 03

+49 228 682 22 79 +49 228 682 22 79


EE Ministry of Finance Tax Policy Department Division of Indirect Taxes

Ms Heidi VESSEL (Alcohol, Tobacco) Mr. Lauri LELUMEES (Energy)

+ 372 611 3651 + 372 611 3059

+ 372 696 6810 + 372 696 6810


EL Ministry of Economy & Finance Directorate General of Customs and Excise Excise Duties Direction

Mrs Maria SYLLA (Alcohol) Ms Niki DELOPOULOU (Energy) Mrs Chrysa DABAKAKI (Tobacco)

+30.210.32 45 443 +30.210.32 44 175 +30.210.33 10 948

+30.210.32 45 460 [email protected]

ES Ministerio de Economía y Hacienda. Dirección General de Tributos. Subdirección General de Impuestos Especiales Tributos sobre Comercio Exterior

Mr. Juan José ESCOBAR LASALA +34 91 595.82.43/44 +34.91 595.85.58 [email protected]

FR Direction générale des douanes et droits indirects

Mr. Loic DESFEUX (Alcohol, Tobacco, Energy) Ms. Corinne GILET (Alcohol) Mr Régis CORNU (Tobacco) Mr Jean-François MERLE (Energy - Legislation)

+33 1 44 74 47 56 +33 1 44 74 49 09 +33 1 44 74 44 11 +33 1 44 74 45 78

+33 1 44 74 48 99 +33 1 44 74 42 88 +33 1 44 74 42 88 +33 1 44 74 65 69

[email protected] [email protected] [email protected] [email protected]

IE Office of the Revenue Commissioners Indirect Taxes Division EU Excise Branch

Mr. Brendan TREACY (Alcohol) Mr. Murtagh CORRIGAN (Tobacco) Mr. Bill McENROE (Energy)

+353 1 674 82 30 +353 1 674 86 44 +353 1 674 86 41

+353 1 6793814 +353 1 6793814 +353 1 6793814

[email protected] [email protected] [email protected]

IT Agenzia delle Dogane Amministrazione Autonoma Monopoli di Stato

Mr. Luigi MALINCONICO (Alcohol, Energy) Mr. Stefano BRUNO (Alcohol, Energy) Mr. Valerio BORGHESE (Tobacco)

+39.06.50242069 +39.06.5024.5087 +39 06 58.57.2801

+39 06 5001037 +39.06.50957308 +39 06 58.57.2791

[email protected] [email protected] [email protected]

CY Ministry of Finance Dept. of Customs & Excise

Mr. Adonis CHRISTOFI (Alcohol, Tobacco) Mr. Achilleas CHRISTODOULOU (Energy)

+357 22601875 +357 22601873

+357 22302031 +357 22302031


























43

STATE

ADMINISTRATION

CONTACT

TELEPHONE No

FAX No

E-MAIL

LV Ministry of Finance Tax Policy Department

Mr. Maris JURUSS (Alcohol, Tobacco, Energy) + 37 1 709 55 30 + 37 1 709 5497 [email protected]

LT Ministry of Finance of Lithuania Mr. Žygintas GREKAS + 370 5 2399307 +370 5 2390102 [email protected]

LU Direction des douanes et accises Mrs Marie-Paule NIEDERWEIS (Alcohol,Tobacco, Energy) +352 290 191 228 +352 48 49 47 [email protected]

HU Ministry of Finance Mrs. Zsuzsanna GÖRÖZDI (Alcohol, Tobacco, Energy) +36 1 327 2288 +36 1 327 5912 [email protected] [email protected]

MT Customs Department Mr.Peter GRIMA (Alcohol, Tobacco, Energy Products) +356 25 685 188 +356 25 685 244 [email protected]

NL Ministerie van Financiën Directie Douane en Verbruiksbelastingen

Mr. Anthony ZOM (Alcohol, Tobacco, Energy) +31 70 342 8245 +31 70 342 7938 [email protected]

AT Bundesministerium für Finanzen Mr. Stefan FLEISCHHACKER (Alcohol, Tobacco, Energy) +43 1 51433-1373 +43 1 512 26 17 [email protected] [email protected]

PL Ministry of Finance Excise Duty Department

Ms Aldona KAMOLA (Alcohol, Tobacco, Energy) +48 22 694 56 18 +48 22 694 45 16 [email protected]

PT Direcção Geral das Alfândegas e dos Impostos Especiais sobre o Consumo (DGAIEC)

Mrs Paula MOTA (Alcohol, Tobacco, Energy) +351 218 813 713 +351 218 813 982 [email protected]

SI Ministry of Finance Ms. Meta ŠINKOVEC (Alcohol, Tobacco, Energy) +386 1 369 67 44 +386 1 369 67 19 [email protected]

SK Ministry of Finance Ms Zuzana FÜLEOVÁ (Alcohol, Tobacco, Energy) +421 2 59583494 +421 2 59583458 [email protected]

FI Ministry of Finance Ms Jenni OKSANEN (Alcohol, Tobacco, Energy) +358 9 160 32 501 +358 9 160 34 748 [email protected] [email protected]

SE Ministry of Finance Ms Monica FALCK (Alcohol, Tobacco) Mr. Lars LUNDHOLM (Energy)

+46 8 405 16 64 +46 8 405 23 88

+46 8 20 28 51 +46 8 20 28 51


UK H.M. Revenue & Customs National Advice Service or www.hmrc.gsi.gov.uk ‘contact us’

+44 845 010 9000

BG Ministry of Finance Tax Policy Directorate

Mrs Venetka TODOROVA (Alcohol, Tobacco, Energy) +359 2 9859 2866 +359 2 9859 2852 [email protected]

RO Ministry of Public Finance Indirect Tax Legislation Directorate

Mrs Simona RUTA (Alcohol, Tobacco, Energy)

Mrs Livia BADESCU (Alcohol, Tobacco, Energy)

+40.21.319.97.59 / 1437

+40.21.312.01.60 [email protected]

[email protected]


















http://www.hmrc.gsi.gov.uk/




Documents

EXCISE DUTY TABLES - Europa & Customs Union... · PL PLN 3,918 SI SIT 239,52 SK SKK 38,852 SE SEK 9,3086 UK GBP 0,68 BG BGN 1,9558 RO RON 3,5522 (Bulgaria and Romania have become