Excise duties | AADE

Excise duties

On this page you can find out more about Excise Duties, in particular

the nature of these taxes
traders moving the products in question
legal framework
the procedures as well as the coefficients of excise duty products.

The texts posted on this website are of an informative nature, they are not binding for the Administration and do not replace the legal acts in force.

Lists of contacts

LOGIN TO THE APPLICATION

Energy Products Tank Register - go to page

New Tobacco Traceability System - go to page

Relevant records

General Information about excise duties

Excise duty rates

Forms - Tables

EMCS - Alternative accompanying document - FALLBACK for movements of excise goods under suspension status

Imperfections - Old codes correlation table (ICIS) with new codes (ICISnet)

Relief - Table of Relief, Exemptions & Exclusions

Table of Electronically Attached Documents to the ΔΕΦΚ

Alcohol Product Codes

Tobacco Products Codes

Energy & Electricity Products Codes

Directions

2011/64/ΕΕ EE L 176/24 /05-07-2011

2008/118/ΕΚ ΕΕ L 9/12 /14-01-2009

2003/96/EK EE L283/51 /31-10-2003

92/84/ΕΟΚ EE L316/29 /31-10-1992

92/83/EOK EE L316/21 /31-10-1992

Directives of e-services

itrader Excise duty - Vehicle Transit Permit (ΑΔΟ)

itrader Excise duty - Vehicle Arrival Declaration (ΔΑΟ)

itrader Excise duty - Vehicle Excise Duty Statement (ΔΕΦΚ)

E-users Frequently Asked Questions

Relevant provisions

E. 2002 /31-12-2021 - "Exemption from duties and taxes of the Center of Excellence for Integrated Air and Missile Defence (Kear ANAAM – IAMD CoE), based in Chania as an accredited NATO Military Body (Nato Military Body, Law 4833/2021, (A’174) and 4834/2021, (A’ 175)

The ΔΕΦΚΦ Γ 1005752 ΕΞ 2022 /24-01-2022 - Guidelines for the movement of electrically heated tobacco products in the context of the application of the new tariff line for new tobacco products

A. 1253 /17-12-2021: Amendment of the decision under items A.1001/31-12-2020 of the Governor of the Independent Authority for Public Revenue (IAPR) "Terms and conditions for the procedure for the receipt and delivery of liquefied petroleum gases and methane of cases n 'and o' of paragraph 1, Article 73 of Law 2960/2001 as well as a procedure for monitoring and controlling their legal use" (B'40/2021)".

A. 1247 /23-11-2021 - Amendment of the decision under items A. 1001/31-12-2020 of the Governor of the Independent Authority for Public Revenue (IAPR) "Terms and conditions for the procedure for the receipt and delivery of liquefied petroleum gases and methane of cases n 'and o' of paragraph 1, Article 73 of Law 2960/2001 as well as a procedure for monitoring and controlling their legal use" (B'40/2021).

30/003/000/4171 /20.10.2021: Notification of JMD no. 1903/194939/22-7-2021 (B '3275), 2413/260546/23-9-2021 (B’ 4403) and 2482/272866/04-10-2021 (B '4580) for the distillation of wine due to crisis, for the year 2021

E. 2179 /14-09-2021 - Notification of the decision of the Deputy Minister of Finance under items A. 1180/06-08-2021 "Conditions and formalities for the receipt with exemption from the excise duty of ethyl alcohol, used: a) as such for the production of medicines for human and veterinary use and b) for the production of raw material of these medicines, provided that it is an integral part of their production process, pursuant to the provisions of par. 1 of article 83 of Law 2960/2001" (Β΄3751).

A. 1180 /06-08-2021 - Conditions and formalities for receipt with exemption from the Special Consumption Tax of ethyl alcohol, used: a) as such for the production of medicines intended for human and veterinary use and b) for the production of raw materials of these medicines, provided that this is an integral part of their production process, pursuant to par. 1 of Article 83 of Law 2960/2001

Ε. 2158 /28-07-2021 - NOTIFICATION Α .146/2021

The ΔΕΦΚΦ Γ 1060646 ΕΞ 2021 /14-07-2021

E. 2140 /02-07-2021 - FINAL NOTIFICATION A.1129 VAT

The ΔΕΦΚΦ Γ 1046279 ΕΞ 2021 /01-06-2021

The ΔΕΦΚΦ 1147173 /31-12-2020 - Notification of the provisions of article 158 of Law 4759/2020 (Government Gazette 245 A) entitled "Modernization of Spatial and Urban Legislation and other provisions"

E. 2063 /23-03-2021 - Notification of the decision of the Governor of IAPR under items A.1042/24-02-2021 "Extension of the deadline for the titration of ethyl alcohol tanks and alcoholic products of distillers A 'and B' category and distillers and tax warehouses marketing these products."

ΔΕΦΚΦ Α 1023422 /16-03-2021 - Instructions given, ref.: No. ΔΕΦΚΦ Α 1029710 ΕΞ 2016 /23-02-2016 Decision of the General Secretariat of Public Revenue on terms and conditions for the exemption from theexcide duty of electricity used for chemical reduction, electrolytic and metallurgical process

E. 2042 /12-02-2021 - Notification of provisions of Article 35 "Extension of deadlines for the collection of excise duty, added value tax and other charges on alcoholic beverages" of Law 4772/2021 (A'17)

E. 2156 /2-10-2020 - Instructions are provided regarding the operating status of small

A. 1225 /27-09-2021 - Amendment of no. ΔΦΚΦΒ 1182030 ΕΞ 2016/13.12.2016 Min. Decree (Β΄4173) "Determination of terms and conditions for the granting of a tax warehouse license to imports from third countries, coming from other Member States of the European Union or domestically produced products of case a) of paragraph 1 of Article 53A of Law 2960/01, the production processes outside the suspension status, receipt by other Member States, imposition of the Consumption Tax and VAT, monitoring and control thereof", on electronic cigarette replacement liquids

E. 2145 /04-09-2020 - Notification of no. Α.1194/21-08-2020 Min. Decree "Amendment of decision no. Α .117/19-05-2020 Min. Decree "Conditions and formalities for the exemption from the excise duty of ethyl alcohol, provided for by subsection e, f, and j of par. 1 of article 83 of Law 2960/2001”(B2070)

A. 1194 /22-08-2020 - Amendment of No. Α .117/19-05-2020 Min. Decree "Conditions and formalities for the exemption from the excise duty of ethyl alcohol, provided for by subsection e, f, and j of par. 1 of article 83 of Law 2960/2001" (Β΄2070)

E. 2097 /25-06-2020 - Notification of no. Α .1117/19-05-2020 "Conditions and formalities for the exemption from the excise duty of ethyl alcohol, provided for by subsection e, f, and j of par. 1 of article 83 of Law 2960/2001" Min. Decree (Β΄ 2070) ΑΔΑ: Ω65446ΜΠ3Ζ-367

Α .1117 /19-05-2020 "Conditions and formalities for the exemption from the excise duty of ethyl alcohol, provided for by subsection e, f, and j of par. 1 of Article 83 of Law 2960/2001

E. 2017 /05-02-2020 - Provision of instructions regarding the titration of tank-vehicles transporting liquid fuels

A. 1001/27-01-2020 - Procedure for supplying eligible persons with tax stamps for manufactured tobacco

Ε. 2077 /17-05-2019 - Notification of the provisions of Articles 50 and 70 of Law 4607/2019

ΔΕΦΚΦ Β 1191856 ΕΞ 2018 /21-12-2018 - Notification of provisions of law

ΔΕΦΚΦ Β 1160300 ΕΞ 2018 /30-10-2018 - Provision of instructions for the granting of distillation permits for small distillers (two days)

ΔΕΦΚΦ Β 1154975 ΕΞ 2018 /16-10-2018 - Destruction of Ethyl Alcohol Accepted with Exemption for the Production of Medicines

ΔΔΘΕΚΑ Γ 1133480 ΕΞ 2018 /06-09-2018 - Notification of Ref. No. ΔΔΘΕΚΑ Γ 1072093ΕΞ2018/08.05.2018 (Government Gazette 1900/Β΄) Decision of the Deputy Minister of Finance "Amendment of decision no. ΔΕΦΚ Φ 1188105 ΕΞ 2016 (Β΄ 4241) Decision of the Deputy Minister of Finance - Determination of the terms and conditions for the licensing of a tax warehouse for coffee products, the procedure for the imposition of excise duty, the formalities of handling, monitoring, control and other issues of application of Article 53A of Law 2960/01, in relation to these products" (ΑΔΑ: ΨΩΗ146ΜΠ3Ζ-ΑΙΛ)

ΔΔΘΕΚΑ Γ 1072093 ΕΞ 2018 /25-05-2018 - Amendment of no ΔΕΦΚ Φ 1188105 ΕΞ 2016 (Β’ 4241) of the Deputy Minister of Finance "Determination of the terms and conditions for the granting of a tax warehouse authorisation for coffee products, the procedure for the imposition of excise duty, the formalities of movement, monitoring, control and other issues of application of Article 53A of Law 2960/2001, in relation to these products", as in force.

ΔΕΦΚΦ Α 1064574 ΕΞ 2018 /26-04-2018 - Inventory of tax warehouses and customs warehouses in the Energy Products Tank Register

ΔΕΦΚΦ 1116601 ΕΞ2017 /04-08-2017 - Establishment of terms and conditions for the licensing of an authorised warehouse keeper of products subject to excise duty

ΔΕΦΚΦ 1116596 ΕΞ 2017 /04-08-2017 - Determination of terms and conditions for the granting of a tax warehouse license, its monitoring and operation

ΔΕΦΚΦ Β 1115916 ΕΞ 2017 /31-07-2017 - Notification of Commission Implementing Regulation (EU) 2017/1112 on the complete denaturing of ethyl alcohol

ΔΕΦΚ Φ 1188105 ΕΞ 2016 /22-12-2016 - Determination of the terms and conditions for the licensing of a tax warehouse for coffee products, the procedure for the imposition of excise duty, the handling, monitoring, control and other issues of application of Article 53A of Law 2960/ 01, regarding these products

ΔΕΦΚΦ Β 1182030 ΕΞ 2016 /13-12-2016 - Definition of terms and conditions for the granting of a tax warehouse permit to imports from third countries, coming from other Member States of the European Union or domestically produced products of case a) of paragraph 1 of Article 53A of Law 2960/01, the production processes outside the suspension status, receipt by other Member States, imposition of the Consumption Tax and VAT, monitoring and control thereofτης Ευρωπαϊκής Ένωσης ή εγχωρίως παραγόμενα προϊόντα της περίπτωσης α) της παραγράφου 1 του άρθρου 53Α του ν.2960/01, των διαδικασιών παραγωγής εκτός καθεστώτος αναστολής, παραλαβής από άλλα Κράτη-Μέλη, επιβολής του Φόρου Κατανάλωσης και Φ.Π.Α., παρακολούθησης και ελέγχου αυτών

ΔΕΦΚΦ 1001351 ΕΞ 2016 /07-01-2016 - Provision of additional clarifications on the new taxation of products falling under Articles 90 and 92 of Law 2960/01

IMPLEMENTING REGULATION (EU) No. 1221/2012 OF THE COMMISSION of 12 December 2012 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerized procedure for the movement of excise goods under suspension of excise duty

COUNSIL REGULATION (EU) No. 389/2012 OF 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004

COMMISSION REGULATION (EC) no. 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards computerized procedures for the movement of excise goods under suspension of excise duty

COMMISSION REGULATION (EEC) No 3649/92 OF 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch