Special manufacturing taxes: alcohol, tobacco, hydrocarbons and liquids for electronic cigarettes and other tobacco-related products

Information

• General information. Common standards

  Find out what excise duties are and the products on which they apply

• Tax benefits: Exemptions and refunds

  Find information on the procedures and main aspects of exemptions and refunds of Special Manufacturing Taxes

• Taxes on Alcohol and Alcoholic Beverages

  Find out about alcohol taxation

• Hydrocarbon Tax

  Find out about tax on fuels and combustibles

• Tax on tobacco products

  Find out about tax on cigarettes and other tobacco products

• Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.

  Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products

• Brexit

  Find out about the effects of Brexit on the movement of products subject to excise duties to and from the United Kingdom

• Application for registration in the Territorial Registry

  If you carry out activities with products subject to Special Manufacturing Taxes, find out how to register in your Territorial Registry.