Excise duties (products containing alcohol or tobacco)

Last updated: July 21, 2026

This article only describes the terms applicable to the exchange of alcohol-containing products from and to France. For rules applicable to other countries, please contact your local customs authorities.

Excise duties: what is it?

A tax applied to certain products, notably tobacco and products containing alcohol. This tax applies in all countries of the European Union but can also apply outside. The amount varies according to the alcohol content, product type, etc. The calculation method may also vary by country.

Who has to pay the excise duties and when?

The duties must be paid upon delivery of the products. Even if the duties have already been paid in another EU country from which they are shipped (they may in this case be refunded in some cases). The duties can be paid by: • The carrier • The brand that sells and ships the products • The retailer who buys the products for resale

The customs declaration and excise duty deposit must be made by one of these parties (or by the seller's tax representative if there is one). The excise duties are then paid upon receipt of the products.

Note: The prices displayed on Ankorstore do not necessarily include excise duties which may be claimed additionally. Please check directly with the brand.

What are the risks?

In France, any violation of duty payment is an offence, punishable by a fine of €100 to €750, and a penalty of 1 to 3 times the amount of the duties concerned, in addition to the confiscation of the products concerned.

The payment of duties can be claimed for three years by customs, not counting late payment interest. Additionally, Ankorstore is obliged to respond to any information request addressed to it by customs.

Two regimes

“Duty paid": this is when excise duties have already been paid (also called "released for consumption"). E.g., shipping wine from France to Italy, when the duties have already been paid in France, the wine is then shipped under the "duty paid" regime.
"Duty suspension": excise duties have not been paid, products can only be shipped by and to "registered" consignees or consignors.

Documentation to provide

For products to circulate (for domestic or international delivery), they must first, and imperatively, have been declared to customs:

Simplified Administrative document or “SAAD” for the duty-paid products, between professionals located in different EU countries (declaration made on the EMCS - GAMMA2 customs electronic portal in France).

Example: wine is shipped from a supplier in France to a retailer in Italy, while the excise duties have already been paid in France. The French supplier provides a SAAD to the Italian retailer.

Simplified Accompanying Document or “SAD”:a commercial document that can only be used for domestic shipments in France between professionals of products circulating under duty paid. It can be generated on the GAMMA2 customs electronic portal.

Example: wine is shipped from a supplier in France to a retailer in France, while the excise duties have already been paid in France. The supplier provides a SAD to the retailer.

Electronic Administrative Document or “EAD”: allows the circulation of products under duty suspension (declaration made by the consignor on the EMCS or GAMMA2 customs electronic portal in France.

Example: wine is shipped from a supplier in France to a retailer in Italy, while no excise duty has been paid. The French supplier provides an EAD to the Italian retailer, who must acknowledge receipt within 5 working days.

Mandatory statuses for consignors and consignees

To be able to ship, receive, or simply store products subject to excise duties, it is mandatory to have one or the other of the following statuses. The authorization number can be verified on a database, regardless of which country issued the authorization.

Note: all brands and retailers on Ankorstore are concerned, as Ankorstore is not open to private individuals, so products cannot be ordered outside of a professional activity. If you do not have one of these statuses, it is possible to go through a specialized intermediary: inquire with a specialist.


Products under suspension	Duties paid products
Authorized warehouse keeper: authorization to produce, transform, hold, receive, or ship products under duty suspension (only in the country that issued the authorization). This approval is mandatory for all professionals who produce, hold, transform, ship or receive products under suspension, and requires a financial guarantee. More information on the customs website.	Authorized warehouse keeper: authorization to produce, transform, hold, receive, or ship duty-paid products (only in the country that issued the authorization). This approval is mandatory from a certain quantity threshold, more information on thecustoms website.
Registered recipient: consignee: authorization to receive (in the exercise of their profession, under conditions, and in the country that issued the authorization) products under duty suspension, shipped from another EU country only, and within the limits of the subscribed financial guarantee. It is up to them to "release for consumption" the products and pay the duties in France to be able to sell them to their customers who do not have approval (restaurateurs, individuals...). More information on the customs website. Example: I am a French retailer or restaurateur authorized as a "registered consignee", I can therefore receive in France, the products of an Italian brand that has not paid excise duties. An authorization may be given on an occasional basis, in which case we speak of "occasional registered consignee".	Certified consignee: authorization to receive, in the exercise of their profession, duty-paid products on the territory of another EU country. E.g., I am a French retailer authorized as a "certified consignee", I can therefore receive in France, the products of an Italian brand that has paid excise duties in Italy. An authorization may be given on an occasional basis, in which case we speak of "occasional certified consignee". In all cases, a financial guarantee must be subscribed.
Registered consignor: authorization to ship (only from the country that issued the authorization) products under duty suspension (in the exercise of their profession and under conditions). The shipment can be to France or another EU country, within the limits of the subscribed financial guarantee. Example: I am a French brand registered as a "registered consignor", I can therefore ship to France or Italy my products for which the excise duties have not been paid.	Certified shipper: Certified consignor: authorization to ship, in the exercise of their profession, products whose duties have been paid in another EU country than the destination country. Example: I am a French brand registered as a "certified consignor", I can therefore ship to Italy products for which I have already paid excise duties in France. An authorization may be given on an occasional basis, in which case we speak of "occasional certified consignor".

Ankorstore strives to provide you with the clearest and most complete information possible but is not immune to error. This article is therefore only indicative and does not bind Ankorstore. We recommend that you always consult a specialist before any purchase/resale of alcohol to avoid unpleasant surprises such as a tax adjustment resulting in additional costs. As a professional (supplier as well as reseller) you must at all times be able to face an inspection and prove that the shipment of the products complies with regulations. If the duties have not been paid (or even partially), there can sometimes be joint liability between the different participants in the sale (buyer, seller) allowing customs to claim payment of the total duties indifferently from one or the other.