General excise

Paying excise duties

Excise duty becomes due when excise products are released for consumption in Ireland. This happens when:

  • the excise products leave a Revenue approved tax warehouse
  • or
  • when they are brought in from another country and are released for consumption. 

Separate payment arrangements apply to Betting Duty, Air Travel Tax and excise duties on licences.   


Revenue may allow you to defer paying the excise duty due subject to certain conditions. See the EEDS Manual and the AEP payment methods section for more information. 

Deadlines for paying excise duties and filing returns

Separate deadlines for paying excise duties and filing returns apply to each specific excise duty. You can find further information regarding individual excise duties in the related topics section.

If you pay your excise duty late, interest is due at a rate of 0.0274% for each:

  • day
  • or
  • part of a day.

You can read more in Tax payment difficulties.

Next: Overpayments and repayments