Alcohol Products Tax

When do you pay Alcohol Products Tax?

Individual consumers do not normally pay Alcohol Products Tax. The tax falls due when the product leaves duty suspension, that is when it leaves a tax warehouse. A tax warehouse is a premises specially authorised by Revenue to produce, process or store alcohol and other excisable products. The person liable for the duty is the tax warehouse keeper or an importer.

If you are buying alcohol from abroad, you must pay Irish duties. These include:

• Irish Alcohol Products Tax
• Value Added Tax (VAT)
• Customs Duty (if applicable).

You must pay such duties before Customs will release the product to you.

Additional criteria apply, if you order alcohol from another European Union (EU) Member State (for example from a website). In such cases, the seller in that EU country should appoint a tax representative established in Ireland to pay excise duty. If the seller does not do this, the product may be liable to be detained, seized and forfeited.

Consumers should check when making such orders that the seller has organised to pay excise duty in Ireland. Every EU Member State sets their own rates of excise. However, excise duty must be paid in the country where the product will be consumed and at that country’s rate.

If you plan to bring alcohol into the country, you should contact your Revenue office.

If you require further information, please see Paying Excise duties.

Next: Are there any reliefs from Alcohol Products Tax?