Customs
Excise duty
An indirect tax on specific goods such as alcohol, tobacco, fuel and vehicles, charged in addition to import duty and VAT.Excise duty targets a defined list of excisable goods and is often set as a specific rate per unit (per litre, per 1,000 cigarettes, per engine horsepower) rather than a percentage of value. On import into the EAEU it is charged alongside customs duty and forms part of the base on which import VAT is then calculated.
Frequently asked questions
- Which goods are subject to excise duty?
- Typically alcohol, tobacco, motor fuel and lubricants, and passenger cars — the exact list is set by national law.
- Is excise the same as VAT?
- No — excise applies only to specific goods and is usually a per-unit rate, while VAT is a broad percentage tax; excise is included in the base for import VAT.