Classification of alcoholic products in EU
Dr David Savage
Member of the Editorial Board, Customs Compliance & Risk Management journal
Customs Compliance & Risk Management (CCRM) Journal, Issue 1, March 2020
March 25, 2020
Photo by Kaizen Nguyễn on Unsplash
The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.
- Topic: classification , duties, taxes
- Market: EU - European Union , Europe
- Copyright of the journal: CC Learning, UAB